Jia Kang: Reducing The Proportion Of Indirect Tax Is Imminent.

The structural character of our country Tax reduction It was put forward against the background of the international financial crisis that swept across the globe in the second half of 2008. The structural tax reduction includes the transformation of value added tax and the reduction of stock exchange printing after the two income unification of enterprise income tax. tax rate Suspension of interest on household savings Individual income tax The real estate transactions should be reduced. In general, it includes cleaning up and cancelling unreasonable charges.

The constant structural tax reduction measures have become an important force for economic recovery. According to statistics, the measures in 2009 have reduced the tax burden of enterprises and residents by about 500 billion yuan. It can be said that the proposal of structural tax reduction is a major highlight of fiscal policy in the period of economic transformation in China, especially after the international financial crisis. It has played a very important role in encouraging investment, expanding consumption, promoting employment and adjusting the economic structure.

In my view, the structural tax reduction measures currently adopted by China should be further implemented and refined. On the one hand, we should improve indirect taxes such as value-added tax, give full play to tax leverage, and promote industrial transformation and upgrading. On the other hand, we should also reduce the proportion of indirect taxes, strengthen and optimize direct taxation, and promote the optimization of tax structure itself.

First of all, after the transformation of value added tax, we still need to discuss and improve the VAT preferential policies such as comprehensive utilization of resources and recycling of waste materials, and consider when we can take the following reform measures that are allowed to deduct the tax included in buildings (such as workshops) which are allowed to invest in enterprises. Secondly, we should further optimize the preferential tax and exemption regulations to encourage enterprises to independently develop, save energy and reduce consumption.

Judging from the current situation of China's economic development, reducing the proportion of indirect taxes is imminent and has certain possibilities. Moreover, in terms of direct taxation, the basic conditions for more emphasis on the "ability principle" in the tax system adjustment are gradually maturing.

From the point of reducing the proportion of indirect tax and increasing the proportion of direct tax, the necessity of implementing the real estate tax reform is more prominent. The significance of the real estate tax reform in the optimization of the national income distribution pattern lies in the following aspects: in reducing the proportion of indirect taxes, the government will set up a property tax framework in the field of direct taxation in China, strengthen the tax redistribution regulation for the affluent society, increase the revenue of local governments, and create a pillar financial source that is compatible with the rationalization of the functions of local governments.

If we reduce the proportion of indirect tax as a supporting demand for reform, we should promote the expansion of value-added tax under the premise of reducing the total tax burden of value added tax and business tax, which is undoubtedly a long-term favorable policy for the economic subject level, and also helps to reduce the burden on the end consumers. This reform will be worth looking forward to the comprehensive effect of the development of modern service industry and promotion of industrial optimization and upgrading.