At present, the industry's "manufacturing tax cuts" related grievances emphasize the heavy burden of corporate taxation, but ignore the importance of manufacturing tax cuts for the establishment of a modern fiscal system and deepening the reform of the tax system. Backtracking and deepening the initial reform of the fiscal and taxation system, deepening the reform of the tax system is intended to optimize the tax structure. The tax reduction in manufacturing industry is to reduce the proportion of indirect taxes and increase the proportion of direct taxes. It should be based on the overall framework of deepening tax reform and promote overall.
Emphasis on the tax structure of enterprises is the key to the current tax burden dispute. China's tax burden level has the characteristics of low macro tax burden and high corporate tax burden. The current tax structure with enterprises as the main source of tax and indirect tax as the main tax category cannot meet the development needs of manufacturing enterprises. It is not conducive to an effective solution to the imbalance of inadequate balance. Specifically in the following three aspects:
01 Tax structure affects business efficiency According to the theory of optimal capital taxation, the capital should be lightly taxed to promote economic growth. However, from the perspective of tax structure, the main tax categories of value-added tax, consumption tax, and corporate income tax accounted for more than 77% of the total tax revenue in the past three years. From the perspective of tax collection, over 90% of China's tax revenue is directly obtained from enterprises. The tax source is mainly enterprise, which causes production capital to become the main tax base, which will inevitably inhibit the development of enterprises.
Under the current VAT system, the applicable tax rates of manufacturing and service industries are too different. From the perspective of tax planning, manufacturing enterprises have a tendency to divest their own design, research and development, sales and other links to avoid tax. The imbalance of tax burden caused by this difference in tax rate will cause the company to overburden and reduce the applicable VAT rate of manufacturing enterprises.
03 The current tax system is not conducive to the fair realization of taxation In the tax structure with the turnover tax as the main body, the tax is implicitly passed on to the middle of the price, and the final tax burden cannot be confirmed, which makes the tax burden of the enterprise and the consumer feel misplaced. It is difficult to judge the true tax burden of the enterprise and affect the tax fairness. burden.
In summary, the manufacturing tax reduction should be integrated into the overall layout of “deepening tax reformâ€, and it is committed to the adjustment and optimization of the tax structure, specifically:
At present, the tax reduction measures such as the reform and the increase of the fiscal deficit are mainly at the expense of the new fiscal deficit, which has affected the policy space for deepening the tax reform. Structural tax cuts cannot be equated with general tax cuts in various fields. In order to ensure fiscal balance, fiscal pressures for indirect tax cuts should be offset by direct tax reforms, and tax cuts for manufacturing industries should be eased by pressure on some high-profit industries. pressure. It is recommended to step up the reform of personal income tax and property tax, optimize the tax structure, adjust the tax burden between industries, implement the current tax reform, and build a tax structure that is suitable for the construction of a strong country.
02 Degenerate VAT rate to promote manufacturing tax cutsThe current VAT is subject to 16%, 10%, and 6% multi-tax rates. The difference between the applicable tax rates of manufacturing and service industries is too large, and it is contrary to the tax-neutral system advantage of VAT. It is recommended to speed up the third-grade VAT rate and two reforms. In the long run, we should further consider the unified VAT rate and reduce the distortion of taxation and economic behavior.
03 Promote tax legislation to optimize the manufacturing business environmentThe tax burden of enterprises also includes other costs such as tax time. The taxation process is too complicated, and the excessive discretionary space of tax collectors will also increase the tax burden of enterprises. It is recommended to speed up the process of tax legislation, and to fix the taxation factors such as taxation scope, tax base, tax rate, tax reduction and exemption policy, etc., but pay attention to reserve space for promoting tax reform; standardize tax collection and management, and optimize the taxation service of taxation departments. Reduce the extra cost of taxation for enterprises and promote the development of manufacturing enterprises.
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