Structural tax cuts or substantial breakthroughs

Ministry of finance director Jia Kang 19th in the "2010 China Chief accountant annual figures and other awards ceremony and the Seventh China Enterprise Management and Financial Strategy Summit Forum" revealed that the relevant departments will further consider fair tax and structural tax reduction, and that the reform of the more difficult tax should be in "Twelve-Five"　　To find a reasonable plan to speed up the promotion. Jia Kang also proposed that structural tax reduction should be accompanied by a reasonable structural tax increase, in which the resource tax should take advantage of the pilot to expand the coverage of regional and taxable items, and the real estate tax reform should strive for essay in the near medium term.　　As for the whole reform of taxation system, the "Twelve-Five" period should insist on the reform of tax-sharing system, take the provincial-county and township-finance counties as the starting point, promote the flat reform, and build up a separate and classified fiscal structure matching financial and power. Jia Kang revealed that the current from the tax and other relevant departments to obtain policy information is to further consider fair tax and structural tax cuts, has been implemented structural tax cuts to further improve. "I think that in addition to the sales tax more rely on VAT to reduce its repeated imposition of such an unreasonable burden of the factors, the main structural tax cuts are now more difficult than the larger personal income tax."　　"The Central Economic Work conference, which ended recently, clearly points out that the individual income tax system should be perfected gradually, and the study should promote the reform of VAT collection in some productive services sectors." In the area of VAT expansion, "the next phase of VAT expansion is clearly an important issue, which will make us take another big step in structural tax reduction, reduce the burden of the tertiary industry, encourage the upgrading of industries and encourage the development of tertiary industries." "Jia Kang Analysis said. However, he cautioned that local governments have not yet formed a comprehensive local tax system, if there is no relatively sufficient resources tax development and real estate tax essay and establishment, so that it at least in the developed regions to form a certain degree of support, then rashly implement VAT expansion, the central and local financial resources will be more difficult to deal with the contradictions.　　To this end, he suggested that the need to create a echoing with the local tax pillars and take the "follow up" approach to advance. As for the personal income tax reform, Jia Kang proposed that if the combination of integration and classification of the reform process to introduce the best family support coefficient, but the management should be strict. "We should speed up the construction of information systems, finance in this respect to spend money, pay for the mechanism, we must finally go to a relatively safe grasp of the specific information of each family, so as to distinguish which is true, which is false, reasonable implementation of regulation." "The basic principle is still to lower the low-end tax rate and raise the high end rate appropriately."