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Take multiple measures to achieve balanced budget revenue and expenditure and implement various tax and fee reduction policies

来源: 21世纪经济报道 2019-12-27 10: 19 : 43Source: 21st Century Business Herald

Reduction of taxes and fees is a necessary measure to stimulate market vitality and promote high-quality economic development.

At the 15th meeting of the Standing Committee of the 13th National People's Congress on December 25, Minister of Finance Liu Kun was commissioned by the State Council to report on tax and fee reductions in 2019. He said that the tax cuts and fees implemented this year have exceeded expectations. In the next step, we will continue to implement various tax and fee reduction policies. However, he also pointed out that there are still some difficulties and problems in the implementation of the policy. One of them is the pressure on fiscal revenue.

Reduction of taxes and fees is an important part of China's new round of tax system reform. The main purpose of the reform is to optimize the tax system structure, reduce repeated taxation, reduce costs for enterprises, respond to downward pressure on the economy, and promote the promotion of a stable macro tax burden. economic development. In the process of tax reduction and fee reduction, the tax burden of most industries has been reduced to varying degrees, but in the process of value-added tax reform, due to the poor transmission mechanism of tax reduction and fee reduction, etc., they are in the "sandwich layer" of the industry chain. "Enterprises enjoy relatively limited policy dividends. In some industries, due to inadequate value-added tax chains and large non-deductible costs, the tax burden has increased without falling. However, at the decision-making level, these implementation issues have received attention and response. It can be expected that tax and fee reductions will be carried out in a more precise and targeted manner in the future, and the leverage effect of taxation and its effect on the overall economy will be more fully exerted. This also fully shows that, although tax and fee reduction will inevitably encounter various contradictions and challenges, these problems will be flexibly and prudently resolved.

One of the challenges that can be caused by tax and fee reductions is the reduction of fiscal revenue in some places and the decline in local disposable income. Under the current circumstances, education, medical care, social security and other people's livelihood expenditures and environmental protection expenditures have a rigid growth feature. At the same time, with the deepening of the reform of the fiscal system, local governments are unable to adopt some of the original methods of increasing income. Therefore, its demand for central government transfer payments may increase. This contradiction should also be resolved in a flexible and prudent way. While reducing taxes and fees, we should strive to maintain the sustainability of local finances and achieve the coordination and win-win of the two policy goals.

Overcoming the contradiction between revenue and expenditure faced by local finances depends on both open source and throttling. In terms of open source, given the government ’s debt ratio still has room to expand in the future, it is necessary to further rationalize the local debt issuance mechanism, expand the scale of local government bond issuance, and standardize the development of PPP to attract social funds into local infrastructure construction and livelihood projects and reduce public finance pressure. In terms of throttling, it is necessary to further reduce the expenditure of the "three public" funds, reduce the operating costs of administrative agencies, further transform government functions, and implement lean administration. In terms of the fiscal system, it is necessary to strengthen the budget management of local governments, evaluate and evaluate budget performance for each fiscal expenditure, set a scientific expenditure sequence, continuously optimize the expenditure structure, and control excessive expenditure growth. In the face of increasing fiscal pressures in some places, it is particularly necessary to strengthen supervision to avoid the return of various taxes and fees in disguise, the recurrence of arbitrary fees, fines, and apportionment, and the reversal of tax and fee reduction reforms in order to stabilize enterprises' confidence.

Of course, maintaining local fiscal sustainability is not only the responsibility of local governments, but also depends on the advancement of reforms. To this end, the reform of the fiscal and taxation system should be further promoted to rationally distribute fiscal power and power between the central and local governments, in order to reduce the financial pressure of local governments, and allow local governments to have sufficient financial resources to meet the residents' growing public service needs. At the same time, in the mechanism design of tax reduction and fee reduction, more attention was paid to balancing the central and local fiscal interests. In the overall design of the tax reform, we must fully consider how to build a sound local tax system and establish a stable source of tax revenue for the sustainable development of local finance. Of course, for a few local governments that have unstable financial resources and lack of financial resources, they still need to do a good job of transfer payments to solve their imminent difficulties.

Reduction of taxes and fees is a necessary measure to stimulate the vitality of market players and promote high-quality economic development. It is also an important part of the "three eliminations, one reduction and one supplement" cost reduction in the supply-side structural reform. In the overall framework of the reform, the tax and fee reduction policy has the characteristics of trend, long-term and strategic, and it will be implemented unswervingly without stopping due to contradictions and challenges in the implementation process. Of course, there are still many points that need to be paid attention to during the implementation of the policy, such as the balance between structural tax reduction and inclusive tax reduction, tax reduction and fee improvement, and the improvement of tax collection and management mechanism. Formulate preferential tax policies. As long as these relationships are handled properly, the contradiction between tax and fee reductions and pressure on local fiscal revenue will be short-term. In the future, based on the strengthening of economic vitality, the win-win situation between the two will be a long-term trend.

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