Analysis Of The Problems Faced By "Camp To Increase"

< p > with the gradual emergence of the "camp to increase" effect and the continuous accumulation of pilot experience, the pace of reform is accelerating, and it is expected to complete the comprehensive reform during the "12th Five-Year" period.

But this is not a simple process.

There are still many problems to solve in the "camp to increase". After the completion of the industry reform, on the one hand, the VAT system still needs to be perfected. On the other hand, the "camp to increase" effect involves many aspects of fiscal and taxation reform, and the difficulty of reform is not small.

Roughly speaking, deepening the VAT reform requires at least the following issues to be studied.

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< p > first, the system design of "difficult to increase" business.

So far, the coverage of < a href= "//www.sjfzxm.com/news/index_c.asp" > camp changed to < /a > covers only the "1+7" industry, and the key industries such as finance and real estate (including construction and installation and real estate pactions) have not yet entered the scope of reform, and these industries are also internationally recognized as very complex areas of VAT treatment.

From the international experience, all countries have formulated some special VAT collection regulations for these difficult industries, but there is no perfect solution.

How to design value-added tax system that meets our national conditions and how to strike a balance between eliminating double taxation, ensuring revenue and reducing the cost of collection and administration will be a major challenge.

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< p > Second, VAT < a href= "//www.sjfzxm.com/news/index_c.asp" > tax rate < /a > degeneracy.

China's VAT set up a standard tax rate of 17% and a low tax rate of two for the first time in 13%. The "tax increase" added 6% and 11% two tax rates to balance the corporate tax burden.

Besides, for small scale taxpayers and some specific products and enterprises, China also stipulates 2%, 3%, 4%, 5% and 6% levy rates.

This not only greatly weakened the "neutral" characteristics of VAT, but also brought a lot of inconvenience to tax collection and management.

Therefore, from the point of view of the standard VAT system, it is not appropriate to increase the new tax rate again.

After the "camp changed to increase" is in place, it is necessary to clean up and simplify the VAT rate as soon as possible. In the future, it is possible to abolish the small-scale taxpayer system and levy rate in combination with the revision of the levy threshold and the standard of the general taxpayer.

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< p > Third, the issue of VAT legislation.

Value added tax is the largest tax category in China. It has been running in the form of provisional regulations in the past 20 years, and the level of legislation is low, which is very uncommensurate with the market economy system ruled by law.

From the operational point of view, in addition to the Provisional Regulations on value-added tax, a large number of regulations, departmental rules and regulations have been issued over the years, forming a complicated system, which has accumulated a lot of problems over a long period of time.

In recent years, the VAT legislation has been included in the NPC's legislative plan many times. However, due to the parallel situation of VAT and business tax, the legislation on vat has not progressed.

It is suggested that the VAT legislation process should be carried out immediately after the "camp change to increase" is completed, so as to deepen the reform of legislation, raise the level of legislation, and enhance the authority and seriousness of the tax law.

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< p > Fourth, < a href= "//www.sjfzxm.com/news/index_c.asp > > value added tax < /a > the problem of enlarging income scale.

Value added tax is the largest tax in our country. Business tax is the third largest tax category. The total income of the two accounts for more than 40% of the total tax revenue.

Although the scale of tax reduction is not small, the proportion of value-added tax revenue after the reform has increased significantly compared with the original, resulting in two aspects of the impact.

First, the dependence of tax revenue on value-added tax is increasing. As the VAT revenue is closely related to the economic situation and price level, once the economic fluctuation occurs, the risk of tax revenue fluctuation is also increasing. The two is that the VAT revenue is too high, and it may squeeze other tax categories to change the space.

Therefore, in the future, we need to consider the reform of other taxes, and appropriately reduce the proportion of value-added tax revenue.

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< p > fifth, the impact of "camp to increase".

"Camp to increase" is a major task of the current fiscal reform, but it is not a simple pformation of business tax and value-added tax system, and its impact involves many aspects of fiscal reform.

The promotion of "camp to increase" not only brings new problems to the financial system, local tax system, but also makes the original contradictions more prominent. This is a pressure on the current fiscal and taxation reform.

Only by accelerating the reform of Finance and taxation can we solve some inherent and fundamental contradictions, so that the fiscal and taxation system can better serve the overall situation of China's development.

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