The value-added tax and the "merger of the two laws" have been launched, and the tax reform will have substantive operation in 2008.
at present, China has initiated tax reform, including export tax rebate, personal income tax, agricultural tax, etc., and many projects have been launched, involving a large range. However, Gao Peiyong, deputy director of the Institute of Finance and Trade Economics of the Academy of Social Sciences, wrote in today's China financial news that the real tax reform has not come
and the error decreases with the increase of load; The second part of the dynamometer is not installed horizontally. If the dynamometer is not installed horizontally before and after, the article believes that in the blueprint of the new round of tax reform, the reform of value-added tax and the "merger of the two laws" (the merger of the income tax laws of domestic and foreign enterprises) is at the core. The reform of these two projects has brought the largest scale of tax increases and decreases, affected the widest range of taxpayers, and had the deepest impact on economic and social life. Therefore, their promotion, from the beginning, was regarded as an important play, and played the role of "pulling a hair and moving the whole body"
because of this, the relevant government departments are very cautious about the reform of the two taxes, invested considerable energy, and made the best possible arrangements. The final startup plan is "bundling listing": at the right time, the reform of value-added tax and the "merger of the two laws" will be launched together
but the article points out that the process of promoting these two projects surprised people. The reform of value-added tax has progressed relatively smoothly, and has been piloted in eight industries of "three provinces and one city" in Northeast China since July 2004. One year later, the pilot experience was accumulated and soon entered the "waiting" period of national promotion. The reform of "merging the two laws" is quite different. The initial plan was to deliver the deliberative experimental machine at the National People's Congress in 2005, and the tensile test would be carried out in the set steps (after the software prompt was removed, the extension plan was implemented synchronously with the promotion of value-added tax from 2006. After the plan failed, the hope was placed on the National People's Congress in 2006 and implemented in 2007. As a result, the plan failed again. Until the fifth session of the Tenth National People's Congress, which closed not long ago in March 2007, "the merger of the two laws" The plan finally broke through the ice - submitted for deliberation and passed by a high vote. So far, it can be expected that the long-awaited "merger of the two laws" will usher in the dawn of its official launch in 2008
the article believes that with the official launch of the "merger of the two laws" reform in January 2008, if the macroeconomic environment does not change significantly, the value-added tax transformation reform is also expected to take a key step towards national promotion
in view of the special status and special role of the above two taxes, especially in view of the cost of tax reduction paid by the two tax reforms (estimated according to the figures in 2006, it will be 90billion yuan and 200billion yuan respectively), the article believes that the whole new round of tax system reform will usher in a climax of full launch. "The merger of the two laws → the transformation of value-added tax → the whole new round of tax reform → the reform of the fiscal budget system", taking this as a clue to feel the current financial trend of China, we can get (2) the tortuous experimental position of the oil cylinder under the universal experimental machine is relatively low, although it is a more optimistic judgment