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The author:(作者)qqpublished in(发表于) 2013/11/21 1:37:16 Minister of Finance： taxes are no longer set the task to avoid of the head tax
According to Xinhua News Agency, the CPC Central Committee on several major issues of comprehensive reform decision as a separate part of the deployment to the discussion on financial and taxation system reform and proposed "to improve budget management system". This will lead to major changes in the deployment? Minister of finance Lou Jiwei, detailed explanation yesterday.
Revenue budget will shift to expectations
Lou Jiwei pointed out that a major focus of the reform is to improve budget control, budgeting and review focused on now and spend even more to balance state budgets and policy shifts. This significant change has changed a lot.
Primary change is that taxes will no longer be the budget determines the task, but rather into the desired objectives. Core budget for approval if it is balanced, in order to achieve this goal, you must complete the tax quota, or would increase the deficit. This a way is easy brings budget Executive "Shun cycle" problem: economic more hot Shi, completed tax task comparison easy, fiscal sector tendencies Yu less received points, civil money more more, economic on more hot; economic partial cold Shi, fiscal sector for completed tax task tendencies Yu more received points, on will received "head tax", civil money less has, economic on more cold.
Lou Jiwei pointed out that budget approval towards expenditure policy, revenue estimates from the binding nature of the task turned to anticipatory means more taxation according to the law, all receivables that does not charge a "head tax".
Go over the year to make up the deficit established mechanisms
Another major change was to establish annual balanced budget mechanism, establish mechanisms to go over the year finance budget deficits on the one hand, on the other hand is to establish medium-and long-term mechanisms for significant scientific evidence; pay close attention to research for a medium-term fiscal planning and management, strengthen the binding nature of its annual budget, strengthen the proactive financial policy and financial sustainability. In addition, to improve the budget management system will also promote the openness and transparency of the budget.
Focus 1
Will focus on advancing the tax reform?
Lou: according to plenary requires, current and future a times advance tax reform of direction is, according to "five bit one" total layout, and total requires, in keep macro tax overall stable of based Shang, full played tax raised revenues, and regulation distribution, and promotion structure optimization and industry upgrade of functions role, accelerated formed conducive to science development, and social fair, and market unified of tax system system, more big degree, and more big range played market in resources configuration in the of decisive role.
Currently in China are going through a major reform of business change increases. From a tax point of view, the transformation of value-added tax and expand Wai, is in transition from production-oriented value-added tax into a consumption-type value-added tax in the past, Wai is to introduce the VAT services expansion, development pattern, conforming to industry norms of consumption-type value-added tax system to remove double taxation.
Next step will also promote the reform of consumption tax, adjusting the scope the consumption tax, tax rates, and links to maximise use of consumption taxes on energy-intensive, highly polluting products and some luxury goods to adjust.
The decision was made to gradually raise the proportion of direct taxes, which include accelerated real estate tax legislation and to advance reforms in due time. Next, the tax reform is to reduce property taxes and trading links-building, increasing ownership taxes, supporting the advancing Qing charge state tax.
Focus 2
How to clean up the tax incentives?
Mr Lou said: currently, preferential tax policies especially regional preferential policies in China too much indiscriminate. According to statistics, the region already introduced tax concessions to a total of 30, there are in the process of regional tax credit projects. At the same time, lax law enforcement and fiscal departments of local governments, tax exemption and reduction through tax rebates and other means, creating "tax depressions", has seriously affected the national tax code and fair competition in the market, must make great efforts to cleaning up.
Next, has issued preferential tax policies will be cleaned up, a complete end to discontinue to perform due, not to the term to be explicit policies for terminate the transitional period, of a pilot nature and scale as soon as possible into the GSP, implemented on a national scale. Regional development planning should link with tax incentives, in principle, no longer new region preferential tax policies in the future, preferential tax policies unified by special tax laws and regulations. At the same time, strictly prohibits all forms of unauthorized tax breaks.
(Original title: taxes are no longer "mandate" to avoid collection "head tax")
据新华社电 《中共中央关于全面深化改革若干重大问题的决定》用单独的一部分对深化财税体制改革作出部署，提出“改进预算管理制度”。这一部署将带来哪些重大变化？财政部部长楼继伟昨日做出详细解读。
收入预算将转向预期性
楼继伟指出，改革的一大着眼点是改进年度预算控制方式，预算编制和审查的重点由现在的收支平衡状态更多向支出预算和政策转变。这一重大转变带来的变化很多。
首要的变化是，税收将不再是预算确定的任务，而是转为预期目标。预算审批的核心如果是收支平衡，为实现这一目标，就必须完成税收任务，否则就会扩大赤字。这一方式很容易带来预算执行“顺周期”问题：经济较热时，完成税收任务比较容易，财税部门倾向于少收点，民间钱越多，经济就越热；经济偏冷时，财税部门为完成税收任务倾向于多收点，就会收“过头税”，民间钱少了，经济就更冷。
楼继伟指出，预算审批重点转向支出政策，收入预算从约束性任务转向预期性，意味着更多强调依法征税，应收尽收，不收“过头税”。
建立跨年度弥补赤字机制
另一大变化是建立跨年度预算平衡机制，一方面是建立跨年度弥补超预算赤字的机制，另一方面是建立中长期重大事项科学论证的机制；抓紧研究实行中期财政规划管理，强化其对年度预算的约束性，增强财政政策的前瞻性和财政的可持续性。此外，改进预算管理制度也将推进预算的公开透明。
焦点1
将重点推进哪些税制改革？
楼继伟：根据全会要求，当前和今后一个时期推进税制改革的方向是，根据“五位一体”总布局、总要求，在保持宏观税负总体稳定的基础上，充分发挥税收筹集财政收入、调节分配、促进结构优化和产业升级的职能作用，加快形成有利于科学发展、社会公平、市场统一的税收制度体系，更大程度、更大范围发挥市场在资源配置中的决定性作用。
我国目前正在推进的一项重大改革是营改增。从增值税角度看，也是增值税的转型和扩围，转型就是从过去的生产型增值税变为消费型增值税，扩围就是将增值税引入服务业，建立符合产业发展规律、规范的消费型增值税制度，清除重复征税问题。
下一步还将推进消费税改革，调整消费税征收范围、环节、税率，进一步发挥消费税对高耗能、高污染产品及部分高档消费品的调节力度。
《决定》还提出逐步提高直接税比重，其中包括加快房地产税立法并适时推进改革。下一步，房产税改革方向是减少房产建设和交易环节税费，增加保有环节税收，配套推进清费立税。
焦点2
如何清理税收优惠政策？
楼继伟：当前，我国税收优惠政策尤其是区域优惠政策过多过滥。据统计，已经出台实施的区域税收优惠政策共有30项，还有一些正在申请的区域性税收优惠政策项目。同时，一些地方政府和财税部门执法不严，通过税收返还等方式变相减免税，制造“税收洼地”，严重影响了国家税制规范和市场公平竞争，必须下大力气清理整顿。
下一步，要清理已经出台的税收优惠政策，对执行到期的应彻底终止不再延续，对未到期限的要明确政策终止的过渡期，对带有试点性质且具有推广价值的，应尽快转化为普惠制，在全国范围内实施。区域发展规划应与税收优惠政策脱钩，今后原则上不再出台新的区域税收优惠政策，税收优惠政策统一由专门税收法律法规规定。同时，严格禁止各种越权税收减免。
(原标题：税收不再“定任务”避免收“过头税”)
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