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Wysłany: Nie 22:05, 16 Sty 2011
Temat postu: Reform and improve the local tax system in China _
Reform and improve the local tax system in China Reflections
Tax income, which is a prerequisite for a fair tax burden. Such as payroll tax, the new enterprise income tax charged on capital requirements post T_32 should abandon the current practice of juice tax wages, and wages charged to the current approach to foreign companies that corporate decision-making by the Board or the wages of workers decided to send a sail It can be tax deductible as well, according to public welfare and relief donations, interest expenses, entertainment expenses and doubtful debts and bad debt also extracted a standardized tax treatment of the three is to expand the tax base and reduce tax breaks + rectification. After the reunification of the national treatment of corporate income tax should be canceled in accordance with the principle of fair taxation on foreign card site special offers, such as the universality of the reinvestment tax refund. U part of a foreign-funded enterprises preferential tax policies and so on. Shu on Foreign Investment allowed regions and industries, whether domestic or foreign investment, preferential tax policies for dinner the same line, encourage fair competition so that the blood industry, and foreign capital on the same starting line. Third, the reform of the existing ten personal income tax income tax system there is weak regulatory function. Weak collection and management issues, should further play through the personal income tax reform, regulation and organization of personal income distribution A for financial capital personal income tax only reason I was hard as the first Chinese tax \In addition to income from wages and salaries can be monitored, the other is out of control close A basic, hard to grasp the true root of the tax department tax Yao weak sense of civic taxes, many people can not themselves within the period specified in the tax law. the tax authorities to declare taxable income items and amount and fill out personal income tax return; withholding obligations 』, for various considerations sometimes false tax returns will also appear. or even concealed, newspaper and other issues; the tax department inspectors can not weaker, especially high-income one class in a planned and focused additional special inspection. The existing tax system itself, there are drink settlement of the current individual income tax for the classification of income tax system, the nature of different items of income are net of fees, different rates of tax; monthly then change the tax burden caused by uneven sub-taxable: the deduction is unreasonable. fails to consider the burden of family life factors so Taipa. whether based organizations, financial resources, increase revenue or out of the need to adjust the distribution pattern of national income reduced eight consideration of personal income distribution gap. have to be on the existing personal income tax system to improve and reform, reform of personal income tax system should adhere to the guiding ideology of the indigo from China's national conditions,
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, Yin things seeking to solve problems in the tax system to expand the tax base levy Star range of measures should be taken against listed only provides duty-free items in addition, all income tax are satisfied that the A range of other tax-free items must be strictly apply the provisions of any income tax increase in a bowl before the deduction of costs of projects and criteria such as education and health care costs, so that the personal income tax burden more in line with the actual capacity of the people, and more character sets or two is a reasonable line of integrated sets Officials junction station and classified tax model for integrated sub-Lou is a major personal income tax system or leather, this tax model: a source of personal income divided all of the income will be a sum of integrated voice,
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, as the total income as the tax base, to better reflect the principle of equity in the overall classification of course, personal income tax system,
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, certain individual should be tax income such as interest, dividends, bonuses, etc., the implementation of proportional tax rate without tax declaration one year comprehensive platform to reduce tax rates applicable to reduce the level from. The current eighth income tax on wages and salaries over the obstacle with nine progressive tax rate the tax rate from 5% -45% tax bracket too yu too small file, which will help the tax levied, should be appropriate to carry out Shí whole one (on the next 25 planes) to give the local tax legislative and management of moderately wasted. Stanford body of the guitar the definition of the right of local taxation should fall from the sky into the following four-level meeting First, the central and local shared taxes and local body taxes. Mountain National People's Congress or Standing Committee should be legislation, the State Council promulgated and implemented the small of State I,
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, the uniform implementation of all projects in the same Award States within the local taxes levied, the NPC Standing Committee should be legislation authorizing the Treasury Regulations made to provide a certain extent, the right collection and some decentralization to the local policy adjustments.! is a unified collection in the country,
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, but close view of the economic impact on small or strong local characteristics of the taxes, by the central development of the Basic Law, the Regulations of local interpretation and collection management policies _ small boat to the right place entirely. Fourth, the country is not unified levy local taxes, entirely by local Government legislation, local governments are free to determine the levy rise, adjust or stop collecting the relevant policy and regulations by local governments with additional resources for local economic and social development. withdraw approval of the central hydroxyl bite within the region decided to separate episodic introduction of these taxes is unified tax administration, local tax laws enacted around the withdrawal of the State Council for the record who goes against the decadent dry the national interest. Yuguo few laws, administrative regulations, and macroeconomic policies guided by the conflict, the total income or instructions to rectify the deficiencies repealed. 27 ~
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