在积极财政政策中应充分发挥税收的作用（We should give full play to the role of Taxation in the active fiscal policy）

在积极财政政策中应充分发挥税收的作用（We should give full play to the role of Taxation in the active fiscal policy） 在积极财政政策中应充分发挥税收的作用(We should give full play to the role of Taxation in the active fiscal policy) We should give full play to the role of Taxation in the active fiscal policy We should give full play to the role of Taxation in the active fiscal policy, 2008-12-20, 15:15:22 This year the central economic work conference and Premier Zhu Rongji's "government work report" clearly pointed out that the country will continue to implement a proactive fiscal policy to expand domestic demand, stimulate economic growth, enhance China's economic development. The author thinks that, based on the issuance of treasury bonds this year to continue, the implementation of the proactive fiscal policy, we should give full play to the role of Taxation, based on the structural adjustment of tax, strengthening tax collection, loopholes, stipulated in the law, in order to ensure adequate financial resources to support the smooth implementation of fiscal policy. Tax policy is an important component of fiscal policy Active fiscal policy is for the economic slowdown, a counter cyclical economic adjustment policy "of the main means of social total demand and take, its purpose is in a short period of time through large-scale financial investment, the rapid expansion of social effective demand, increase the total purchasing power of society, the social total demand and supply to in order to promote economic development. Generally speaking, the economic measures of the active fiscal policy started mainly includes two aspects: one is through tax cuts, increase the disposable income of residents and enterprises, enhance the enterprise investment capacity and increase the purchasing power of residents; two is through the issuance of treasury bonds, the implementation of the budget deficit, to increase government investment and increase public consumption, so as to expand the enterprise product the market, stimulating consumer demand. Obviously, the purpose is to expand the aggregate demand of society, and to make social reproduction and expansion reproduction run smoothly. For the issuance of bonds, the implementation of the budget deficit, can be put into the hands of the government centralized spot social idle funds through infrastructure construction, increase public consumption and encourage exports to help expand the immediate spending, the measures of both developed countries and developing countries in the implementation of the proactive fiscal policy, usually by. But for the means of reducing taxes, countries will have different choices about whether to cut taxes or determine the scale of tax reduction and the scope of tax reduction according to the financial capacity and the scale of financial expenditure and the prevailing economic situation. From the angle of theory and practice, the implementation of the proactive fiscal policy does not mean to massive tax cuts, and the issuance of bonds of space is limited, but can not rely on tax cuts, and should give full play to the role of Taxation, effectively implementing positive fiscal policy. Taxation is the ultimate financial guarantee of fiscal policy The 1. tax is the basic source and ensure national fiscal revenue and expenditure, is the main means for the government to implement social policies: first, in the form of fiscal revenue, tax can only bring to government stable income, and free of charge for national public expenditure, the main source of tax revenue and form, and adapt to "public finance expenditure pattern. Secondly, taxation plays a major role in the government's implementation of economic and social policies. Tax revenue is the most standardized measure for the government to participate in the distribution of GDP, and it can effectively go into all fields of social and economic activities, and the point of taxation is the point of regulation. Using tax adjustment and distribution, we can intervene less in the market economy and obtain the best allocation effect. Thirdly, the tax collection economy and legal means as one, through the establishment of a scientific and standardized tax legal system, the rational adjustment of the use of tax policy, can promote economic restructuring, and effectively guide the optimal allocation of resources. Finally, fair competition is the prerequisite for the development of market economy. A reasonable tax system, a unified tax law and a fair tax burden play an important role in straightening out the relations between the state and enterprises, the central and local distribution relations, and achieving fair competition. Therefore, in order to develop the socialist market economy, we must constantly improve the understanding of the importance of tax work and greatly improve the position and function of Taxation in the national economy. 2., expanding the scale of fiscal expenditure, ultimately can not be separated from tax support. Last year, China's industrial and commercial tax revenue increased by 100 billion 300 million yuan, the state's financial strength has thus greatly increased, the implementation of the proactive fiscal policy and the realization of economic goals have made important contributions. In the face of the economic situation in 1999, starting from the reform, development and stability, there are many non do not need to make arrangements for the big budget this year, this includes countries continue to increase investment in infrastructure, increase the agriculture water conservancy and environmental protection investment, increase transfer payments and continue to do the basic living allowances for laid-off workers from state-owned enterprise and reemployment work and so on, these are the need for greater fiscal expenditure, and more tax revenue is the guarantee of financial expenditure. Because the current tax revenue accounted for more than 90% of fiscal revenue, if there is no steady increase in tax revenue, the growth of fiscal expenditure will be limited. 3., to reduce the pressure on national debt, we must rely on the steady growth of tax revenue. Borrowing is an important measure of positive fiscal policy, But the scale of borrowing must be compatible with the level of national economic development and the financial strength of the country. At present, the scale of China's national debt has a certain pressure on the national finance, especially the central government. From the space of issuing treasury bonds, there is limited space for further expansion of the government investment scale supported by active fiscal policy. Judging from the dependence of the central government debt and the repayment rate of the national debt, the active fiscal policy can not be regarded as following. Debt dependence refers to the degree of dependence on the current debt income. According to the experience of all countries, this indicator should be controlled at 15% - 20%. The central government debt dependence, internationally recognized security line for 25 - 30%. China has more than 50% since 1994 1998, the central government debt dependence has reached 60.4% (= 3891/6443); debt repayment rate refers to the amount of debt servicing and the proportion of fiscal revenue, is generally believed that the international community should be controlled within 10%, and last year China has reached 24.3%. The fundamental solution to the problem is to increase tax revenues and raise the two share. But in terms of the scale of fiscal expenditure is fixed, tax and treasury of recurring revenue is a form of "shift, you increase the mutual substitution between I", the steady growth of tax revenue can directly reduce the scale of treasury bonds, and ultimately reduce the pressure on the central government bonds. 4., long-term financial revenue and expenditure balance can not be separated from the steady growth of taxation. According to the national budget in 1999, the central budget deficit was 150 billion 300 million yuan. Considering the balance of comprehensive financial credit, China's potential financial deficit and debt financing scale has been relatively large, and the issuance of treasury bonds is only a short-term fine-tuning measures taken by our country in a very economic period. Fundamentally speaking, economic growth should be based on social investment and consumption growth, and actively expand exports and use foreign capital. In the medium and long term, China must adhere to the principle of fiscal revenue and expenditure balance, implement a moderately tight fiscal policy, and gradually reduce and eliminate fiscal deficits. To make up for the huge expenditure gap of the proactive fiscal policy and achieve fiscal revenue and expenditure balance, we can only rely on the growth of tax revenue. Our country is not suitable for large-scale tax cuts Some people think that massive tax cuts is the inevitable choice of active fiscal policy, and raised objections to the policy orientation of our current implementation, but the author thinks, whether in theory or in practice, the tax is indeed an important measure of fiscal policy, but the scale of tax cuts and space according to different conditions to determine the specific, from the specific in China, there is no much space, if large-scale tax cuts, it is neither realistic nor possible. 1., the proportion of tax revenue in GDP is too low, and the country has insufficient financial resources. Since the reform and opening to the outside world, China has basically taken the road of tax reduction and profit reduction. The proportion of the financial GDP and the central government's total financial revenue has been declining. In recent years, the proportion of the national tax revenue in GDP is only about 11%. Due to the low proportion of countries, lead to a serious shortage of financial resources, expanding the deficit, the debt scale continued to increase, which not only affects the country's macro-control ability, increase the pressure to further deepen the reform, will also weaken the ability to withstand the financial crisis. 2. developed market economy, the tax law mechanism is not perfect. As China's market mechanism is not perfect, the enterprise investment and management behavior is not standardized, enterprises especially state-owned and collective enterprises are not sensitive to tax cuts, especially for a long time around through a variety of ultra vires and disorderly tax cuts to promote local economic development practices still occurs, local protectionism and objectively contributed tax evasion, which greatly weakened the leverage of tax. In this case, the implementation of tax cuts is not only difficult to achieve the desired results, but also may disrupt the tax order. 3., short-term tax cuts will not affect corporate investment decisions. The use of tax cuts to stimulate economic growth is a short-term practice in every country. Nor can an enterprise survive and grow on tax cuts for a long time. The decisive role of the investment decision is the expectation of the enterprise to the market. In China's current consumption without hot spot market, no hot items, no investment hotline ", relying on tax cuts to stimulate business investment effect. Only by relying on state investment to stimulate demand growth, expanding market through demand growth, and stimulating production and investment enthusiasm, can we promote economic growth. 4., to increase infrastructure construction and promote industrial restructuring, we must rely on government investment and guidance. Compared with the whole national economic development, many of our country's public infrastructure, environmental protection and other debt more, these investment projects long recovery period, directly to the low rate of return, investment scale, can only rely on the national financial investment funds. In addition, China's industrial structure is not reasonable, in urgent need of the adjustment phase, if a large number of tax cuts, processing projects will stimulate enterprises to further expand investment in fast track, Lead to a new round of blind investment and repeated construction, making irrational industrial structure more distorted. Only through the investment and guidance of the government can we fundamentally adjust the industrial structure and promote the upgrading of enterprises so as to enhance the development potential of enterprises. 5., China's current tax revenue growth still has a certain potential. Income tax is not free to expand the scope of Taxation and spending, but in a given tax condition, according to the existing tax policy, strengthen tax collection, tax law, collect receivable. From the 1998 tax situation, according to incomplete statistics, the liquidation of arrears of 22 billion yuan, the total arrears of 50.7%; the implementation of tax inspection Zhabu tax 46 billion yuan, an increase of 15 billion 700 million yuan over the previous year; strengthening the collection and plug the loopholes in the income of 2 billion 330 million yuan; improve the tax law enforcement environment, correct violations of 623 documents, levying tax warehousing 1 billion 100 million yuan; smuggling, a net increase of 2 billion 600 million yuan tariff. It is worth noting that, although the commercial small scale taxpayers levy rate and average import tariff rate is greatly reduced, but by strengthening administration and smuggling, the business tax, the customs import tax and tariff growth in varying degrees. From the recent data released, 98 years, the total retail sales of 24155 yuan, while the business value added tax is only 79 billion 400 million yuan. If the business value added tax is levied at the rate of 4%, the national business value-added tax should be 96 billion 600 million yuan, which is 17 billion 200 million yuan less than the actual value added tax. This shows that China's current organizational income potential is still great, as long as measures are in place, we can increase more tax revenue. Tax policy orientation in China's active fiscal policy The 1. part of "fee to tax" as soon as possible and implemented, in order to reduce the burden on enterprises, enhance national financial resources. Gradually straighten out the distribution relationship between the state and enterprises. The burden of enterprises in China is too heavy, not mainly because of the heavy tax burden, but the rapid expansion of various fees and funds. Not only the amount of the burden, but the majority is unauthorized establishment, belongs to all sorts of excuses for arbitrary charges, serious erosion of state tax base. In 1998, the country was divided into three batches for the elimination of illegal, unreasonable funds and fees involving enterprises, totaling 727 items, reducing the burden on enterprises by about 37000000000 yuan. This year, this reform will continue to promote and deepen, and the toll road vehicles as a breakthrough, to replace the road toll fuel tax and vehicle purchase tax, according to preliminary estimates, only this reform will increase the revenue of about 60 billion yuan, the state-owned enterprises to rationalize the distribution relationship, state tax increases and the revitalization of national finance to open up new channels. 2., under the premise of ensuring the moderate growth of the total amount of tax revenue, through structural tax reduction, optimize the economic structure and promote economic development. It is neither possible nor necessary for us to cut taxes at large at this stage. However, we can take selective partial structural tax reduction measures to support the national industrial restructuring policy. Production type VAT is detrimental to China's implementation of the high-tech industry, the tax burden was significantly higher than that in other industries, therefore, to promote the development of high-tech industry, tax policy should be appropriate to reduce the support of high-tech industry value-added tax rate. Or adopt the methods of investment credit, accelerated depreciation, tax expenditure and financial discount to stimulate enterprises to invest directly, and to promote the gradual optimization of industrial structure. 3., actively and steadily carry out the liquidation of preferential tax policies at maturity. Since the reform and opening up, China's tax to attract foreign investment, has made an important contribution to the development and encourage social investment and support the development of the region, only the old foreign-funded enterprises tax return this one, from 1994 to 1997, countries in this policy in the tax return amount reached 32 billion yuan, effectively supporting the development of foreign funded enterprises. The continuation of some preferential tax policies is neither necessary nor conducive to fair competition and the healthy development of the market economy. This year is mainly to foreigners, investment enterprises, excess tax return and development tax allocation policy to adjust, and reduce some of the commodity import tariff rate. Clean up the expiration of preferential tax policies, lower tariff rates, not only conducive to further standardize the tax system, straighten out the relations, and promote the development of foreign trade, providing a good external environment for fair competition among enterprises, but also to prevent the loss of state tax revenue, so as to increase the national revenue, the central government to improve macroeconomic regulation and control ability. 4., continue to improve and improve the export tax rebate policy, support foreign trade exports. 1998 devalued in the neighboring countries of China's monetary and fiscal extremely difficult circumstances, timely to improve the export tax rebate rate, support exports "decision, the national export tax rebate 43 billion 700 million yuan, which increase the tax rebate rate increase tax rebate 6 billion yuan, has played a positive role in stabilizing exports, has made a positive contribution to export. This year's foreign trade situation will be even more severe, In the case of constant exchange rate, China can still appropriately raise the export tax rebate rate of some industries. Because there are data show that if the export tax rebate rate increased by one percentage point, equivalent to the general trade export costs fell by 1%, and the exchange rate depreciation of 1% of the same effect. At the same time, to simplify the tax refund procedures, shorten the time of tax rebate, to crack down on tax fraud further arbitrage activities, tax authorities at all levels should try to increase tax support for export. 5., reform and improve the tax system to promote economic development. To improve and perfect the tax system, levying property tax and inheritance tax, social wealth is too concentrated to a small number of people, in order to revitalize the total social assets, through social wealth redistribution and transfer payment, improve the level of social consumption; serious investigation and analysis, strengthen, in places where conditions are gradually put on the part of industry production type VAT to consumption type VAT or income, due to the current production of value-added tax provisions of the technological transformation of enterprises and fixed asset investment income tax is not deductible, limit the technological transformation of enterprises and a new initiative, such as reform of income or consumption type VAT, will greatly encourage enterprises to carry out technological transformation and technology innovation, to enhance the competitiveness of enterprises, to promote the transformation of economic growth mode and improve the quality of economic growth has far-reaching significance, It is suggested that the first pilot should be taken in cities with stable economic situation, good financial situation and high-tech industries. References 1., the central economic work conference held in Beijing, "Economic Daily", 98.12.10 2. "speed up" fee to tax "Cong Ming" "people's Daily" 99.2.8 3. Premier Zhu Rongji's "government work report" at the "Shenzhen daily" 99.3.6 4. Zeng Peiyan "on the 1998 plan for national economic and social development of law enforcement and the 1999 plan for national economic and social development of the draft report" at the "Shenzhen daily" 99. 3.7 5. Xiang Huaicheng "on the 1998 central and local budgets and the 1999 central and local budget report" at the "Shenzhen daily" 99.3.7 6.. Surplus economy! Excess economy? "Situation and Countermeasures", edited by Chen Huai 7., the financial issue is the focus of 1999. China taxation, 1999.2.5 8. "the grim situation of foreign trade policy, sending the spring breeze", the "investment monitor" lunar new year in December 13th 9., "98 fiscal policy analysis" and "99 policy outlook", "economics dynamics", 1999 second