In 2010, China’s economic restructuring and expansion of domestic demand are still arduous. Experts said that in terms of taxation, in order to achieve the goal of eliminating backward production capacity and optimizing structure, it is necessary to make full use of the differential treatment measures of resource tax, environmental tax, value-added tax and consumption tax. There is a decrease. At the same time, we must pay attention to the adjustment function of personal income tax, and effectively improve the average consumption level of residents.
Adjust structure, multiple taxes can work together
Xiao Jie, director of the State Administration of Taxation, said at the National Tax Work Conference held recently that "in 2010, we will continue to implement the structural tax reduction policy, continuously strengthen the tax regulation and control functions, implement the state to promote regional coordinated development, accelerate the development of ethnic and border areas, and coordinate urban and rural areas. Develop and promote the development of new industries such as energy conservation, environmental protection, new energy, and information industries, as well as tax policies that promote the development of small and medium-sized enterprises, service industries, and non-public sectors of the economy."
Jia Kang, director of the Finance Department of the Ministry of Finance, believes that the tax policy will play a very important role in China's economic restructuring in 2010. From the perspective of industrial restructuring, the focus is on eliminating backward, excess capacity and promoting upgrading. In order to promote the transformation of the economic development mode, the relative prices of resource elements should be raised in both the production and consumption sectors, so that all parties can cherish resources, save the use of primary products, and stimulate various entities to do everything possible to develop energy-saving and consumption-reducing processes. , products and technology.
Jia Kang also believes that the moment is a good time for the introduction of resource tax. He said that in the past few years, the determination has not been good, because at that time, prices have risen, and the introduction of resource taxes is equivalent to raising the price of oil. In the second half of 2008, the economic situation turned sharply and it was impossible to start resource tax reform in the early stage. At present, in the case of a better economy and a larger overall situation, we should pay close attention to the relevant supporting reforms and introduce a resource tax reform plan as soon as possible. Otherwise, if the price rises again, it will be difficult to introduce it.
From the perspective of energy conservation and emission reduction and the development of a low-carbon economy, the timely introduction of environmental taxes also has its necessity. Officials of the Property and Behavior Tax Department of the State Administration of Taxation recently stated at the "2009 China Finance and Taxation Reform Forum" that although there are no tax legislations specifically for environmental protection in China, there are many tax types in the current tax system that encourage environmental protection and encourage environmental protection industries. Policy provisions for the development and restriction of pollution behavior, but this is still far from the relatively complete environmental taxation system in developed countries. To this end, he suggested levying special taxes on pollution emissions and ecological damage, and taxing “two high and one capital†products to increase the proportion of taxes in resource and energy prices.
From the perspective of optimizing the investment structure and stimulating private investment, there is still room for improvement in China's tax incentives. Experts from the China International Taxation Research Association believe that the current VAT and business tax thresholds are only applicable to individuals, and small businesses that fail to meet the threshold cannot enjoy it. This is not reasonable. Small businesses can expand employment, prosper the market, and facilitate the lives of the people. However, their own ability to resist risks is weak, and the operation lacks stability. It is necessary to give proper care to tax policies. In addition, the tax sources of small enterprises are scattered, the situation is complicated, the management is difficult, and the tax collection cost is high. Internationally, taxpayers with small business scales are usually taxed. In addition, the current threshold is still somewhat low, and can be considered for appropriate improvement, and it can be considered to change the prescribed threshold to the prescribed exemption.
Promoting consumption and reducing taxes is not as good as "shrinking"
In terms of promoting consumption, experts from the China International Taxation Research Institute believe that multi-faceted reforms are needed. One is to improve China's personal income tax system and reduce the macro tax burden of residents. First, narrow the residents through taxation policies for individual tax and property retention. Income Gap. Expert analysis believes that the current tax system has yet to be improved. First, income from wage income has become the main target of taxation, accounting for about 50% of total tax revenue. The invisible income of a large number of high-income people is outside the collection and management. The second is to implement a one-size-fits-all tax exemption, ignoring the individual burden and the difference in regional price levels. Third, the original meaning of the exemption is to deduct the taxpayer's daily expenses, but in the context of the current high cost of housing, education, medical care, etc., the taxpayer, especially the urban taxpayer, will share the monthly expenses due to the necessary one-time consumption. The sharp increase in average expenditure has seriously weakened the role of exemption.
When it comes to the reduction of taxes, many people directly think of raising the exemption amount. However, after the expert estimates, the existing 5%-45% of the nine-level excess progressive tax rate will be reduced, and the implementation of the low tax rate will only increase the exemption amount. It can bring benefits to low- and middle-income people.
In addition, Huang Fengyu, director of the Department of Finance of the School of Economics of Tianjin University of Finance and Economics, believes that in addition to the direct means of adjusting taxes, it is also possible to use the indirect means of reducing taxes on the consumption of luxury goods and reducing the tax burden on necessities to regulate income distribution. . As for the taxation of property ownership links and bequests, experts believe that this is the direction of China's tax reform and an important part of the income distribution adjustment system. However, in the case of inadequate management and collection measures, there is no levy condition in the short term. (Reporter Zhu Yu)
Adjust structure, multiple taxes can work together
Xiao Jie, director of the State Administration of Taxation, said at the National Tax Work Conference held recently that "in 2010, we will continue to implement the structural tax reduction policy, continuously strengthen the tax regulation and control functions, implement the state to promote regional coordinated development, accelerate the development of ethnic and border areas, and coordinate urban and rural areas. Develop and promote the development of new industries such as energy conservation, environmental protection, new energy, and information industries, as well as tax policies that promote the development of small and medium-sized enterprises, service industries, and non-public sectors of the economy."
Jia Kang, director of the Finance Department of the Ministry of Finance, believes that the tax policy will play a very important role in China's economic restructuring in 2010. From the perspective of industrial restructuring, the focus is on eliminating backward, excess capacity and promoting upgrading. In order to promote the transformation of the economic development mode, the relative prices of resource elements should be raised in both the production and consumption sectors, so that all parties can cherish resources, save the use of primary products, and stimulate various entities to do everything possible to develop energy-saving and consumption-reducing processes. , products and technology.
Jia Kang also believes that the moment is a good time for the introduction of resource tax. He said that in the past few years, the determination has not been good, because at that time, prices have risen, and the introduction of resource taxes is equivalent to raising the price of oil. In the second half of 2008, the economic situation turned sharply and it was impossible to start resource tax reform in the early stage. At present, in the case of a better economy and a larger overall situation, we should pay close attention to the relevant supporting reforms and introduce a resource tax reform plan as soon as possible. Otherwise, if the price rises again, it will be difficult to introduce it.
From the perspective of energy conservation and emission reduction and the development of a low-carbon economy, the timely introduction of environmental taxes also has its necessity. Officials of the Property and Behavior Tax Department of the State Administration of Taxation recently stated at the "2009 China Finance and Taxation Reform Forum" that although there are no tax legislations specifically for environmental protection in China, there are many tax types in the current tax system that encourage environmental protection and encourage environmental protection industries. Policy provisions for the development and restriction of pollution behavior, but this is still far from the relatively complete environmental taxation system in developed countries. To this end, he suggested levying special taxes on pollution emissions and ecological damage, and taxing “two high and one capital†products to increase the proportion of taxes in resource and energy prices.
From the perspective of optimizing the investment structure and stimulating private investment, there is still room for improvement in China's tax incentives. Experts from the China International Taxation Research Association believe that the current VAT and business tax thresholds are only applicable to individuals, and small businesses that fail to meet the threshold cannot enjoy it. This is not reasonable. Small businesses can expand employment, prosper the market, and facilitate the lives of the people. However, their own ability to resist risks is weak, and the operation lacks stability. It is necessary to give proper care to tax policies. In addition, the tax sources of small enterprises are scattered, the situation is complicated, the management is difficult, and the tax collection cost is high. Internationally, taxpayers with small business scales are usually taxed. In addition, the current threshold is still somewhat low, and can be considered for appropriate improvement, and it can be considered to change the prescribed threshold to the prescribed exemption.
Promoting consumption and reducing taxes is not as good as "shrinking"
In terms of promoting consumption, experts from the China International Taxation Research Institute believe that multi-faceted reforms are needed. One is to improve China's personal income tax system and reduce the macro tax burden of residents. First, narrow the residents through taxation policies for individual tax and property retention. Income Gap. Expert analysis believes that the current tax system has yet to be improved. First, income from wage income has become the main target of taxation, accounting for about 50% of total tax revenue. The invisible income of a large number of high-income people is outside the collection and management. The second is to implement a one-size-fits-all tax exemption, ignoring the individual burden and the difference in regional price levels. Third, the original meaning of the exemption is to deduct the taxpayer's daily expenses, but in the context of the current high cost of housing, education, medical care, etc., the taxpayer, especially the urban taxpayer, will share the monthly expenses due to the necessary one-time consumption. The sharp increase in average expenditure has seriously weakened the role of exemption.
When it comes to the reduction of taxes, many people directly think of raising the exemption amount. However, after the expert estimates, the existing 5%-45% of the nine-level excess progressive tax rate will be reduced, and the implementation of the low tax rate will only increase the exemption amount. It can bring benefits to low- and middle-income people.
In addition, Huang Fengyu, director of the Department of Finance of the School of Economics of Tianjin University of Finance and Economics, believes that in addition to the direct means of adjusting taxes, it is also possible to use the indirect means of reducing taxes on the consumption of luxury goods and reducing the tax burden on necessities to regulate income distribution. . As for the taxation of property ownership links and bequests, experts believe that this is the direction of China's tax reform and an important part of the income distribution adjustment system. However, in the case of inadequate management and collection measures, there is no levy condition in the short term. (Reporter Zhu Yu)
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