Xuren: Twelve-Five speeding up the implementation of personal income tax reform

"Financial" comprehensive report, China's finance minister Xuren in the 16th published in the Journal of Qiu Shi, said, "Twelve-Five" period to accelerate the implementation of personal income tax reform, and gradually establish a comprehensive and classification of the combination of individual income tax system, to increase the adjustment of high-income earners. Continue to promote tax reform, research and promote real estate tax reforms, improve the property tax system.　　Levy environmental protection tax.　　In the article titled "Speeding up the reform of fiscal and taxation system to promote good and fast development", Xuren describes the general idea of speeding up the reform of fiscal and taxation system in "Twelve-Five" period, and puts forward three main tasks of speeding up the reform of taxation system. Xuren pointed out that the role of tax regulation of income distribution should be fully played. The implementation of personal income tax reform, and gradually set up a sound comprehensive and classification of the personal income tax system, to increase the level of the adjustment of high-income earners. Improve the consumption tax system, and further play its role in regulating income distribution. According to the principle of strengthening the tax and standardizing the charge, we should continue to promote the tax reform and improve the property tax system.　　According to the requirement of improving social security, we should improve the financing mechanism of social security. Xuren said that the gradual improvement of the local tax system. Under the premise of unifying the tax administration, the provincial government should be given appropriate tax administration authority, and the local pillar tax source should be cultivated. Central centralized management of central tax, sharing the legislative power of tax, the imposition of the right to stop the levy, the tax rate adjustment, tax exemption, etc., in order to safeguard the overall interests of the country.　　For the general local tax categories, on the basis of the central unification legislation, the provincial people's government is given the right to adjust the tax rates and tax exemption rights, and the provincial people's governments are allowed to formulate implementation rules or specific measures. Xuren also said that strengthening tax revenue to promote the economic development of the role of change. On the basis of implementing and perfecting the consumption value-added tax, combining the VAT legislation, steadily enlarging the scope of VAT collection, reducing the tax and other taxes correspondingly, resolving the problem of the tax policy of goods and services from the system, gradually eliminating the duplication of taxation and promoting the development of the service industry. Adjust the scope of consumption tax and the structure of tax rate, give full play to consumption tax to promote energy saving and emission reduction and guide rational consumption. Perfecting Enterprise Income tax system, encouraging scientific and technological innovation. Comprehensive reform of the resource tax to promote resource conservation and environmental protection. Levying environmental protection tax to promote the construction of environment-friendly society.