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The author:(作者)归海一刀published in(发表于) 2013/11/14 3:00:55 Central University Professor of Finance： budget legislation will accelerate
Professor Tang Gongliang School of the Central University of finance and taxation:
Budget legislation will accelerate
Zhang Jing
Focus on finance and taxation areas, 18 plenary session Communique raised the necessity of perfecting legislation.
Professor of the Central University of finance and taxation said Tang Gongliang, 18 current taxes only 3 NPC legislation bulletin on this statement means that the budget law is likely to speed up the legislative process. Budget law amendment b peer review since it was announced in July last year, has stalled a year without progress.
Tang Gongliang noted that the revision of legislation in the budget law is the first, the financial core budget law will speed up the pace of legislation. Legislative budget law principles are integrity, transparency, and legislative oversight. Supervision strengthened budget exceeded revenue management, information audit how to adapt to people's Congress and the people's supervision. Attaches great importance to all parties, is intensifying its amendments.
However, the budget law there are many details need to be resolved. "Central and local debts, how to amend it? Although the place had begun to borrow, but local law No. "Tang Gongliang refers.
He also pointed out that current tax legislation still needed to be perfected a wide range of issues. First, enough taxes, such as property taxes, now interim regulations on residential real estate tax withheld in taxes, although the two places had the pilot, but provisional rules have not changed. Second, tax is not complete enough. Third, the legislative level is not high enough, the main tax VAT without legislative, interim regulations for many years, although understandable in the reform process.
中央财经大学税务学院教授汤贡亮：
预算立法步伐将加快
张静
针对财税领域，十八届三中全会公报提出必须完善立法。
中央财经大学税务学院教授汤贡亮表示，目前18个税种仅有3个是全国人大立法，公报此次表述，意味着预算法可能将加快立法进程。预算法修正案二审稿自去年7月公布后，已经搁置一年未有进展。
汤贡亮指出，立法中预算法的修订是首当其冲，财政核心预算法的立法步伐会加快。预算法立法原则是完整性透明性，立法监督。其中监督如何加强，预算超出收入怎么管理，信息公开如何顺应人大审计和人民的监督。各方都很重视，目前正在加紧修订。
不过，预算法还有诸多细节问题需要解决。“中央和地方债务怎么修订？尽管地方已经开始举债，但是地方债法还没有。”汤贡亮提到。
同时他还指出，目前税收立法还需要完善多方面的问题。第一，税种不够全，比如房产税，现在的暂行条例中关于房产税的居民住房暂不征税，虽然两地已经试点了，但是暂行办法还没有改。第二，税种不够齐全。第三，立法层次不够高，主体税种增值税还没有立法，有的暂行条例很多年了，虽然是改革进程中可以理解的。
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