The individual tax reform is expected to "break the problem", and the scale of tax increase and tax reduction is expected to reach 700 billion yuan.
"Now the profit of the manufacturing industry is around 5%, and enterprises can't bear it. To reduce costs, we must first reduce fees. " Zhang Lianqi, a member of the Chinese People's Political Consultative Conference (CPPCC) and an accounting and auditing expert, believes that large-scale tax reduction and fee reduction will definitely benefit the real economy, and the burden will be lighter, so that the motivation for revitalization will be more sufficient.
Reducing taxes and fees is still the main tone of this year's fiscal policy. Vigorously implementing the tax reduction and fee reduction policy to further reduce the burden on enterprises is conducive to giving full play to the positive role of tax reduction policy in economic and social development. The specific measures include: continuing to implement and improve the pilot policy of camp reform and expanding the tax reduction effect; Implement other tax reduction and fee reduction policies that have been introduced and study and implement new tax reduction measures. At the same time, further clean up and standardize funds and fees, and then cancel, adjust and standardize a number of administrative fees; Publish the list of central and local charge catalogues.
In terms of tax reduction, the reform of the camp will continue to shoulder the heavy responsibility. Experts predict that the scale of tax reform and tax reduction will be further expanded this year, possibly reaching 700 billion yuan. Because the reform of the camp was fully promoted in May last year, the time was only eight months. 20 17 years, a whole year. The tax reduction in the four major industries has a tail-lifting factor, and real estate is also included in the deduction. Once the two "tails" are raised, the annual tax reduction of 500 billion will not stop.
Deepening the tax system reform is a hot issue that the society is most concerned about. The contents of this year's tax reform are roughly as follows: to study and put forward a plan to improve the local tax system, and to study and promote the personal income tax reform combining comprehensive and classified. Continue to deepen the reform of resource tax and expand the pilot scope of water resource tax. Implement the statutory principle of taxation and cooperate with tax legislation such as tobacco tax. Regulations on the implementation of the environmental protection tax law and the draft regulations on the management of government non-tax revenue. To study and formulate the overall plan for the construction of personal income and property information system.
If everyone talked about individual taxes mainly from the perspective of income a few years ago, now they pay more attention to fairness and should be considered from the perspective of family expenditure burden. Therefore, "adding special deduction items" has become a high-frequency hot word when discussing tax reform in recent two years. The possibility of special deduction, the design of deduction items and the accounting method of deduction amount have all become the focus of individual tax reform.
"On the basis of amending the individual income tax law, we will study and decide the possible direction of special deduction. Specifically, by establishing a' basic deduction+special deduction' mechanism, the special deduction will be appropriately increased to further reduce the tax burden of low-and middle-income people. " Zhang Lianqi said, for example, based on the current 3,500 yuan, three insurances and one gold, the commercial health insurance deduction policy was piloted in 3 1 city last year. In the next step, according to the social supporting conditions and the improvement of the collection and management mechanism, special additional deductions can be appropriately increased, such as re-education expenses, maintenance fees and interest on the first home loan. Thereby reducing the tax burden of low-and middle-income groups.
The reform of fiscal and taxation system is the highlight of comprehensively deepening reform. If we compare this reform to a marathon, according to the timetable of "basically completing the key tasks and tasks of reform in 20 16, and basically establishing a modern financial system in 2020", then the reform of fiscal and taxation system is in a critical period with half a step in place.