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On the thinking of China's current business tax

Author: ZhangMing From: www.yourpaper.net Posted: 2010-06-16 18:38:14 Read:
Keywords: the business tax collection scope of   fair tax burden; tax management
Abstract: along with the establishment and perfection of our socialist market economic system, the elements of the current business tax system has been difficult to meet the need of economic development, deepen the business that is a pressing matter of the moment system reform.As the business tax design of indirect tax should give full consideration to efficiency and fairness, give priority to efficiency with due consideration to fairness, both must reflect the efficiency of the administrative law enforcement, but also to play a regulatory role in the allocation of resources.We should eliminate the unfair tax burden, the drawbacks of double taxation.The business tax reform must be private and other relevant tax reforms, to ensure the perfect coordination of the whole tax system.
The necessity of 1 business tax reform
The current business tax on the provision of taxable services within the territory of the people's Republic of China, the transfer of intangible assets or selling immovable estate units and individuals. As a tax levied by the turnover.China adopted in 1994 the tax system as the dominant tax management system, is to make the shortage of economic conditions, show that ten years of practice, as one of the main circulation tax business tax, to play a decisive role in the process of sustainable development of local economy. On balance.In order to better adapt to the development need not well-off society of our country, the reform and improvement of the business tax be imperative.Along with the establishment and perfection of our socialist market economy system, especially after entering wT0, China's rapid development of the tertiary industry, the elements of the current business tax system has been difficult to meet the need of economic development, is a pressing matter of the moment to deepen the business tax reform.Local tax revenue growth slow, affected the enthusiasm of some local government financing.Over the years from the local tax and business tax accounted for the proportion of local finance accounted for smoked evolution of turnover tax. Tax increment in part 7b- share decreased year by year, local finance is more and more difficult.Many local taxes, but lack of the main tax decision significance and long-term stability of local financial resources.Business tax shall continue as the main local tax.After the implementation of the national tax system, pay more attention to the construction of the central tax, neglected: the improvement of the tax system, seriously affected the play to perfect the tax system and the overall function.From the overall analysis of business tax operation tax regulation, to: right, right of interpretation, the right to adjust the taxable items and tax rates and tax right is highly concentrated in the central, enthusiasm and initiative to cut local suit one's measures to local conditions the development of local economy.The reform of China's current business tax is the need to establish and strengthen the main local taxes, optimizing the structure of local tax system inherent requirement, should be given to the local government to the local tax authority.
The problems and shortcomings existing in the running process of 2 business tax
List the provisions of the 2.1 tax business tax business tax collection difficult. Cause and income loss of current business tax regulations on tax object using enumeration method, the taxable item list, list belongs to the business tax range, but the lack of general provisions.The unlisted taxable labor services and behavior are excluded from the business tax collection scope.For example, bus lines operating authority and taxi operation rights transfer, auction of vehicle and road naming rights, auction house telephone, mobile phone number of special behavior etc..
2.2 from the business tax tax basis, the drawbacks of double taxation of some industries
For example, the transportation industry, towel is not allowed to be deducted the fare of insurance amount.Real Estate Company collecting gas, heating, raising costs, repair costs, fund collection is not allowed to be deducted.
The design of the tax rate of 2.3 of the business tax is not scientific. The coexistence of different levels and simple. The tax burden imbalance
Transportation and agency, leasing and other service industry tax rate of 5%.So many companies are likely to be applicable tax rate higher operating income in whole or in part into a lower rate of income.
Vientiane packet service industry, HlJ industry is also because of equipment level, charging standards gap, but all applicable tax rate of 5%, the lack of effective regulation of profiteering.
The national unified 20% tax rate applicable to the entertainment industry, the implementation effect than the previous margin rate effect.Such provisions.The development of third industry in underdeveloped area will affect the towel in.The music teahouse as the entertainment industry revenue is not appropriate, then add 3% cultural construction fee, the overall tax burden is too high.
The provisions of the 2.4 business tax time tax obligations is general, not easy to operate
Provisional Regulations on business tax, business tax obligations to pay taxes to the taxpayer receives the business revenues or business proceeds is obtained by the day time.But "the business proceeds is obtained by the" in "credentials", exactly what the tax laws, regulations and regulatory documents and financial system are not clearly explained.Due to the lack of legal interpretation of credentials, big differences in the process of practice.And because the advance payment to income is to confirm the occurrence of tax obligation, the taxpayer is a great choice. Considerable difficulty for the tax timely.
Interpretation and regulation, the withholding tax 2.5 tax items related to the development of modern society is not suitable for the actual
For example.On the construction and installation business practice or subcontracted, the general contractor shall be the withholding agent, the provisions of this range is too small, the loss caused by a large number of private housing, house decoration construction and installation business tax.
2.6 due to "squeeze tax payments", caused a big range of multi-level, the long period, tax defect
In the actual collection towel, occupy the tax charges phenomenon still, heavy.On the administrative institutions receive taxable (Fund) project, namely business, service fees (funds), management difficulty is very great, a more serious loss of tax revenue.
3 to improve China's business tax reform proposals
Through the above analysis.The author thinks.The current business tax should be revised and perfected.As the business tax design of indirect tax should give full consideration to efficiency and fairness, give priority to efficiency with due consideration to fairness, both must reflect the efficiency of the administrative law enforcement, but also to play a regulatory role in the allocation of resources.Links should be the full tax business tax to value added tax balance taxation closer, the elimination of double taxation, the tax burden unfair disadvantages.For business tax reform must and other relevant tax reform, to ensure that the whole tax system perfect coordination.
3.1 provisions of the tax general regulations. And appropriate to expand the business tax collection scope
In order to increase the sales tax on the economic development of forward-looking and applicability.Should be in the business that add a brief Interim Regulations towel subjects, namely "other taxable services and management behavior." in this way, can the management behavior and new services emerge in time into the business tax collection scope. Avoid tax lag effect, both to expand the business tax collection range. The increase of fiscal revenue, and to maintain the fairness of tax burden between different operators.At the same time.In the realization of the transformation of value-added tax and gradually expand the scope of business tax at the same time. A portion of the scope of tax transfer to the value-added tax, business tax shall be in compliance with the fundamental policy of tax reform steadily expanding in their collection range.Let the tax system more scientific and reasonable.If the repair industry, small business enterprise levy business tax, and business tax to some similar properties of fund fees levy business tax.
Adjustment of tax based on 3.2.To overcome the phenomenon of Double Taxation
First.Should be allowed to be deducted from the tax basis of collection.The business tax rules for the implementation of the fourteenth in the "Regulations of the fifth call charges.Including to the other charges, fees, fund raising, collection, advance money and other properties of the price of 3't- expenses "to" Regulations of the fifth call charges, including to the other side to collect fees, fund, fund-raising fee, debit the amount of their nature and other charges except, collection."Because the collection is collecting properties of money does not belong to the taxpayer's income.In order to avoid tax loopholes. It is necessary to strictly define the scope of collection.Secondly, some of the labor and management behavior of new, timely clear the taxable turnover.If the provisions of the reservation service behavior, to host the meeting behavior have been assessed business tax margin.
3.3 adjust the tax rate. The fair tax burden.The reputation of tax burden and actual tax burden consistent
At present, the business tax rate on taxable items classified proportional tax rate.Basic and current industry economy development level and economic benefits of adaptation. But because of some tax base and rate allocation is not reasonable, the reputation of tax burden and actual tax burden is detached from the phenomenon.In view of these phenomena, which can take on the construction and installation industry, engineering industry, only to the labor income tax. The tax rate from 3% to 5% or higher taxes; for the service industry and telecommunication industry may be appropriate to wither high tax rate to 5%; the finance and insurance rates down to 3% is appropriate; the entertainment tax recovery amplitude rate is a more reasonable range; the change of catering industry taxation music teahouse.
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