Hot spots of tax system reform

20 10 China's tax reform is a hot topic, and there are still unsolved mysteries.

From 2009 to 20 10, the word "property tax" will occupy a prominent position every time it appears on major websites and newspapers. On the one hand, people in the industry have different opinions and cannot reach an agreement, on the other hand, the authoritative department is silent and silent. Whether the property tax is far or near, just like the real estate industry now, is foggy and puzzling.

Property tax is mainly aimed at land and houses. Under the background of rising house prices in China, the property tax has been doomed to its extraordinary experience since it broke the title. As a sharp weapon of real estate regulation, many people in the industry believe that property tax is the killer weapon to deal with the two major housing prices: land finance and real estate speculation.

Kang Jia, member of the Chinese People's Political Consultative Conference and director of the Institute of Fiscal Science of the Ministry of Finance, said that levying property tax is conducive to the healthy development of the real estate industry and the implementation of tax sharing from the central government to the local government. The design of real estate tax should be combined with the market mechanism, play a long-term mechanism role, and further rationalize the behavior of local governments.

It is noteworthy that the budget report of 20 10 proposes to improve consumption tax and property tax. It is foreseeable that whether it is the reform direction mentioned many times in various documents of relevant departments or as an internationally accepted means to adjust income distribution, property tax is indeed expected to be introduced, and the current problems are more technical. 20 10 there may be an answer to the question about property tax. Mature and ready to go.

"It's time to launch." This is the most mentioned sentence about resource tax reform in the industry at present. Indeed, whether it is the voice of knowledge from the government and society or the maturity of theory and technology, it shows that the resource tax reform has been brewing for many years, and the most important issue now is the timing of its launch.

Since the resource tax was levied on 1984, China has carried out two reforms and improvements: 1986 and 1994. The core of this reform is the change from "specific tax" to "ad valorem tax". It can be said that this reform will help to improve the price formation mechanism of resource products and limit the excessive use of resources by enterprises by raising the tax burden cost.

Liu Kegu, a member of the Chinese People's Political Consultative Conference and consultant of China Development Bank, said that it is a good time to introduce resource tax reform. First of all, China's economy is in a good period of recovery, which is a favorable opportunity. Secondly, the structural tax cuts implemented in recent years are also conducive to the implementation of reform. Moreover, related industries have already been able to bear it.

The 20 10 budget report says that the resource tax system should be reformed. It can be predicted that China will pay more attention to the adjustment of industrial structure and give more control to resource-based enterprises with high energy consumption and high pollution under the background of changing the mode of economic growth. 20 10 resource tax reform is expected to be officially launched. The general trend is to actively promote.

When green and low carbon become the hot words of global economic development, when western countries enter a new stage of comprehensive "greening" tax system; When the goal of "energy saving and emission reduction" faced by our country is increasingly arduous, and when the environmental pollution problem in our country can no longer be solved by legal and administrative intervention alone, the "greening" of the tax system has also become the general trend of our country.

In June 2007, the National Development and Reform Commission, together with relevant departments, formulated the Comprehensive Work Plan for Energy Conservation and Emission Reduction, which clearly stated that it was necessary to "study and levy an environmental tax". 20 10 the State Council approved the opinions of the national development and reform commission on deepening the reform of the economic system in 2009, which also explicitly proposed to speed up the rationalization of the environmental tax and fee system and study the introduction of environmental taxes. It can be seen that the related work of levying environmental tax in China has been actively promoted.

"levying environmental taxes is definitely the general trend of the future. Many western countries have a good foundation in all aspects and can protect the environment through taxation. From the perspective of China, it is feasible to levy environmental taxes in some places, which can give more power to local small taxes. " Su Daoyan, deputy to the National People's Congress and director of the Finance Department of Guangxi Zhuang Autonomous Region, said.

20 10 government work report puts forward that it is necessary to fight a tough battle and a protracted war on energy conservation and emission reduction. It is worth noting that environmental protection is a worldwide problem, and the introduction of a new tax will inevitably lead to an increase in tax burden. Therefore, how to actively promote environmental tax and what kind of taxation mode to adopt are likely to become the focus of environmental tax collection in the future. The goal is clear, and it is at the crossroads of reform.

Personal income tax is a sensitive nerve, and every touch will attract great attention. Although China's personal income tax only accounts for a small part of the total tax revenue, it is closely related to hundreds of millions of people, so it has attracted much attention. Many people even start to understand the tax system from the personal income tax. The goal of personal income tax reform has always been clear, that is, to change from the current classified tax system to the comprehensive and classified tax system. Many people in the industry point out that solving all the problems existing in personal income tax at present requires a comprehensive and classified tax system.

Gao Peiyong of the Institute of Finance and Trade Economics of China Academy of Social Sciences said: "Personal income tax is now at the crossroads of reform. This reform must be solved first. Whether 20 10 can accelerate the pace of reform depends on the preparations of relevant departments. "

It is worth noting that this year's government work report proposes to increase the role of finance and taxation in the initial distribution and redistribution of income. Personal income tax can play its due role in regulating income distribution, but at present, this role has not been fully played and needs further reform and improvement.