20 17 changes in tax policy _ 2065 438+07 major changes in tax law _ 2065 438+07 what are the changes in tax law?
Original title: 20 17 What changes have taken place in China's tax collection and management system?
Go back and make new explorations.
At the arrival of a new round of fiscal and taxation reform, reviewing the course of China's tax reform since 1994 is of positive reference significance for exploring the orientation and path of the new round of tax reform. To sum up the experience of China's tax reform since 1994, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) will? Exploration and research on the theory and practice of tax reform in the past 20 years? , as the key research topic of the State Administration of Taxation in 20 14, under the guidance of Li Wanfu, director of State Taxation Administration of The People's Republic of China Institute of Taxation, People's Republic of China (PRC), organized 1 1 provincial, municipal and autonomous regional state taxation bureaus and local taxation bureaus to set up a research group. After 9 months' efforts, the research group formed a research report of more than 200,000 words, which was divided into 8 sub-topics. Among them, sub-topics? Reform and perfection of tax collection and management system in China in the past 20 years? , borne by Anhui Provincial State Taxation Bureau. With the joint efforts of all the staff of the research group, a report of 60 thousand words was finally formed. This issue of "Special Issue of Finance and Taxation Theory" shares some research results of Anhui State Taxation Bureau with readers.
Legislation of tax collection and management
In the early days of the founding of New China, the detailed rules for the implementation of national tax administration stipulated tax collection and management in principle.
1986 in April, the State Council issued the Interim Regulations on the Administration of Tax Collection in People's Republic of China (PRC), which is the first administrative regulation on tax collection and management in China.
1On September 4th, 992, the 27th meeting of the Seventh National People's Congress deliberated and passed the Law of People's Republic of China (PRC) on Tax Collection and Administration. This law is the first special law on tax collection and management formulated after the founding of New China.
After 1994, the legal system of tax collection and management was improved with the tax collection and management law as the core, the implementation rules as the supplement, and laws, regulations and other normative documents as the supplement.
Amend and improve the tax collection and management law. After the individual clauses of 1995, the large-scale amendments of 200 1 and the individual clauses of 20 13, the tax collection and management law has been improved. At present, a new round of revision is under way.
Revise and improve the detailed rules for the implementation of the Tax Administration Law. On September 7, 2002, the State Council announced the detailed rules for the implementation of the new tax collection and management law. 20 1 12 years10.09, 2013.07.8, the State Council revised it respectively.
Establish a supporting legal system. In the past 20 years, State Taxation Administration of The People's Republic of China has promulgated and implemented a series of departmental regulations and normative documents, and established a basically complete supporting legal system.
Reform of collection and management mode
From the founding of New China to the middle and late 1980s, China's tax collection and management model is a traditional tax collection and management model with tax administrators as the core and family tax collection and management as one.
? Tax declaration, tax agency, tax inspection? Trinity mode of collection and management. 1August, 994, State Taxation Administration of The People's Republic of China proposed to cancel the fixed-account management system for special managers.
? One system, four systems? Collection and management mode. 1997 1 The General Office of the State Council forwarded the Plan on Deepening the Reform of Tax Collection and Management, and put forward the tasks of tax collection and management reform, including the establishment of a system of taxpayers' self-declaration of tax payment and a service system combining tax authorities with social intermediary organizations. At this stage, five changes in tax collection and management were initially realized: from decentralized extensive management to intensive standardized management; Change from traditional manual collection and management to scientific collection and management; From door-to-door tax collection to taxpayer's self-declaration and tax payment; Change from exclusive management to professional management; Tax service has changed from simplification to standardization.
? Technology plus management? Collection and management mode. 2 1 century, tax collection and management paid more attention to tax source management and information construction, and the level of tax collection and management was greatly improved.
In recent years, many reform measures, such as establishing risk management system, building tax source monitoring and analysis platform, strengthening classified management, and implementing tax professional management of large enterprises, have been introduced in various places, and the level of tax source management has been significantly improved.
Tax source management reform
In recent 20 years, the concept of tax source management has become increasingly mature, and gradually developed from simple household management to professional management.
Reform of tax administrator system. Before 1994, tax administrators were the main force of tax collection and management. From 65438 to 0994, the system of tax collectors was systematically reformed, and the door-to-door tax collection was changed to the taxpayer's self-verification and self-payment, and an independent inspection agency was established to separate the tax collectors' collection and inspection functions. 1997 the reform of tax collection and management abolished the fixed household management system of tax administrators and realized the functional transformation from specialized households to specialized services. In 2000, State Taxation Administration of The People's Republic of China put forward the reform direction of science and technology plus management. In March 2005, the General Administration issued the Tax Administrator System (Trial), which clarified the principles of combining household management with classified management, combining management with service, and combining territorial management with classified management.
Reform of specialized management of tax sources. In 2008, the national tax work conference proposed: vigorously promote the scientific, professional and refined tax management; On the basis of territorial management, taking the tax management of large enterprises and key industries as a breakthrough, vigorously promoting professional management marks the formal implementation of the professional management system of tax sources.
Tax risk management reform. The State Administration of Taxation proposed to establish a tax risk management mechanism in combination with the reform of professional management of tax sources.
Reform of tax assessment. In recent years, tax assessment has begun to move towards the track of intensification, specialization and scale.
Tax management reform of large enterprises
In the past 20 years, China has actively explored the tax management reform of large enterprises.
Establish a professional management model. First, establish the organizational structure of professional management; The second is to implement risk management as a whole; Third, improve the basic system of professional management; Fourth, improve professional support ability.
Establish a risk prevention and control guidance mechanism. In May 2009, the Guidelines for Tax Risk Management of Large Enterprises (Trial) was issued, 45 enterprises were selected as designated contact enterprises of the State Administration of Taxation, and it was proposed to establish a tax risk prevention and control system for large enterprises, and gradually establish and improve tax risk management guidelines, tax risk characteristic databases of key industries and tax risk management proposals.
Establish a tax compliance management mechanism. On July 20 1 1, the tax service and management regulations for large enterprises (for trial implementation) was issued. 20 12 10 State Taxation Administration of The People's Republic of China signed tax compliance agreements with China Offshore Oil, China Life Insurance and Siemens. Since then, various localities have signed tax compliance agreements. In 20 14, State Taxation Administration of The People's Republic of China and China Tobacco Corporation signed the Memorandum of Cooperation on Tax Risk Management, which opened a new chapter in tax enterprise cooperation and compliance under the new normal.
Establish a coordinated supervision mechanism. Explore the hierarchical and classified management of large enterprises, and form a management model of two levels of national and local taxation, up and down linkage and cooperation.
Establish a tax management information platform for large enterprises. Establish industry basic information base. Establish a fixed-point contact enterprise tax service external network platform to realize seamless connection between internal and external networks.
Tax service reform
1993, China put forward the concept of tax service. Tax service has roughly experienced three stages: infrastructure construction, standardization construction, specialization and standardization construction.
Institutional innovation. Mainly includes: First, build a fully communicated pre-sales service mechanism. From 1992, the national tax system will organize tax publicity month every April, and make clear provisions on publicity and consulting services through rules and regulations. The second is to build a convenient and efficient tax mechanism. The specific service standards of the tax service office, the service items and service systems provided by tax authorities and tax personnel to taxpayers are stipulated. The third is to build a rapid response mechanism for safeguarding rights afterwards. Improve the system of tax administrative punishment hearing and administrative reconsideration.
Business innovation. It mainly includes: unification and degeneracy for many times, modification and cancellation of some tax-related materials. Simplify the tax payment process. Implement one-window one-stop service and optimize the tax service structure.
Mode innovation. It mainly includes: innovative publicity and consultation and personalized service. The establishment of foreign service websites, timely delivery of tax laws and regulations and tax policies. Improve the construction of tax service hall. Actively broaden tax revenue channels.
Tax inspection reform
After 1994, tax inspection and daily inspection gradually separated. After 20 years of reform and development, a relatively independent and mature tax inspection system has been formed.
We will implement the municipal inspection system. During the period of 1994, when establishing inspection institutions in various places, most of them implemented district-level and municipal-level inspection systems. 1997, county-level inspection management mode reform. 200 1 1 State Taxation Administration of The People's Republic of China proposed to gradually implement the inspection system at the city (prefecture) and county (city) levels. 20 1 1 The State Administration of Taxation proposed to enrich the inspection power of provinces and cities and fully implement the inspection system at the prefecture and city levels. 2065438+In August 2002, State Taxation Administration of The People's Republic of China started the reform of audit management mode. Hebei, Henan, Anhui and Hunan provinces set up the First Inspection Bureau directly under the jurisdiction of the Provincial Bureau of Inspection as a pilot. Qingdao State Taxation Bureau has the first, second and third inspection bureaus under the unified leadership of the Municipal Inspection Bureau. The establishment of the inspection bureau directly under the provincial bureau is an important link in the reform, and this model is still being explored.
The basic system has been continuously improved, more concrete and scientific. 1995 "tax inspection regulations" has formed a division of labor and restriction mechanism in the aspects of case selection, inspection, trial and execution. The revision of the regulations in 2009 embodies the concept of fair and civilized law enforcement. In 2002, the Detailed Rules for the Implementation of the Tax Collection and Administration Law made it clear for the first time that the inspection bureau of the tax bureau below the provincial level was the main body of law enforcement.
Standardize enterprise management. In addition to working rules, State Taxation Administration of The People's Republic of China has also formulated a series of inspection management methods and norms to strengthen the business management of inspection, trial, declaration, supervision and cooperation between national tax and local tax.
Information construction of collection and management
The informatization construction of tax collection and management includes the following key areas.
Golden tax project. 1994 in the second half of the year, the anti-counterfeiting tax control system and the cross-auditing system were gradually popularized and used throughout the country. 1997 golden tax project has been established as a major national information construction project. June 1998 The State Planning Commission officially approved the Golden Tax Phase II Project. At the end of 200 1, all the four-level networks from State Taxation Administration of The People's Republic of China to the state taxation bureaus of provinces, cities and counties were connected, and the golden tax project was put into operation in 3 1 provinces, autonomous regions and municipalities. On February 20 13, the core collection and management system of Golden Tax Phase III took the lead in the monorail of Chongqing national tax and local tax system. The overall goal of the Golden Tax Phase III Project is to establish? One platform, two-level processing, three coverage and four systems? . 20 14 the first phase of work entered the acceptance period.
Comprehensive collection and management information system. 1999, State Taxation Administration of The People's Republic of China decided to cooperate with the World Bank to develop the first set of main software for tax collection and management based on WAN. Since then, it has commissioned the development of a tax collection and management information system (CTAIS), covering three application levels: grass-roots business level, provincial and municipal monitoring level and State Taxation Administration of The People's Republic of China decision-making level. Since 2005, it has been popularized in provincial tax bureaus. In 2007, except for Shanghai and Tibet, provincial tax bureaus realized centralized processing of provincial data.
Other tax collection and management informationization. It is mainly reflected in the informationization of export tax rebate management and tax service, as well as the in-depth development of electronic tax work.
Invoice management reform
1994 after the tax reform, pay taxes by ticket? Make invoices have important tax significance and become an important tool to monitor tax sources and maintain tax order.
Basic system reform. 1993 12 with the approval of the State Council, the Ministry of Finance promulgated and implemented the Measures for the Administration of Invoices, and then State Taxation Administration of The People's Republic of China promulgated the detailed rules for implementation according to the authorization. 20 1 1 February, State Taxation Administration of The People's Republic of China announced the detailed rules for the implementation of the new invoice management measures. 20 14 12 State Taxation Administration of The People's Republic of China revised the detailed rules for the implementation of the invoice management measures again.
Reform of printing and ticket management. Gradually realize the collection of the right to operate the printing of special VAT invoices and ordinary invoices, and gradually unify and improve the anti-counterfeiting measures for invoices. The right to manage the ticket style, gradually modify and cancel the handwritten special VAT invoice, unify the ordinary invoice and degenerate ticket style, and unify the industrial invoice style.
Ticket management reform. The first is to reform the examination and approval system. 2065438+March 2004? Operation convenient tax spring breeze? Cancel the old manual inspection, greatly simplify the examination and approval procedures for special invoices, and implement standardized management of classification and grading. The second is to strengthen the management of the use of special VAT invoices and industrial invoices, and standardize the billing management.
Reform monitoring methods. First, comprehensive governance monitoring was carried out, and a comprehensive governance system led by the State Council and participated by local governments was formed. Through the implementation of the audit system of special invoices for value-added tax, the monitoring mechanism of tax system is formed. The second is to implement the monitoring of tax control devices. The third is to try out network and electronic invoice monitoring.
Reform of tax credit system
After more than ten years of practice, China's tax credit system has gradually formed a relatively perfect system.
In July 2003, State Taxation Administration of The People's Republic of China promulgated the "Trial Measures for Tax Credit Rating Management", which made China have a unified standard for measuring tax credit for the first time. On June 20 14, the State Council issued the Outline of Social Credit System Construction Plan (20 14 -2020), which clarified the requirements of credit construction in the tax field. July 20 14, State Taxation Administration of The People's Republic of China promulgated the Measures for Tax Credit Management (Trial) and the Measures for Information Disclosure of Major Tax Violation Cases (Trial), which standardized the tax credit management and information disclosure, making it institutionalized, socialized and normalized. In August of 20 14, the tax payment credit evaluation index and evaluation method (for trial implementation) was promulgated, which standardized and unified the tax payment credit evaluation standard and evaluation method.
The main contents of the reform of tax credit system are embodied in the following aspects.
Reform management methods. 20 14 credit law limits the applicable object to enterprise taxpayers who have registered for tax, engaged in production and operation and implemented audit collection, and adjusts the evaluation period to a tax year.
Improve the evaluation content. 20 14 points method adjusted the scope of information collection, increased external information, and adopted the methods of annual evaluation index scoring and direct grading.
Improve the incentive measures. 20 14 related documents define more effective incentive measures for trustworthiness and more effective disciplinary measures for dishonesty.
Performance management reform
The quality evaluation of tax collection and management in the early 1990s and the evaluation of tax law enforcement responsibility system in 200 1 laid a good foundation for the establishment of tax performance management system in the new period.
20 13 13 In February, State Taxation Administration of The People's Republic of China issued the Opinions on Implementing Performance Management, and various localities carried out performance management. Clear opinion? Build a chain, a closed loop, a pattern and a mechanism? The main goal of. Comments? One year's trial operation, two years' achievements and three years' brand creation? According to the deployment of performance management, in June, 20 14, State Taxation Administration of The People's Republic of China formulated the Work Plan for All Interviewers of Performance Management in the National Tax System, Performance Appraisal Indicators Version 2.0, Detailed Rules for Assessment of Addition and Subtraction in Performance Management in the Tax System, and Detailed Rules for Assessment of Addition and Subtraction in State Taxation Administration of The People's Republic of China, etc. The performance management of the national tax system has been fully implemented, initially forming a good performance management situation.
Reform of tax institutions
After the reform of tax collection and management from 65438 to 0994, the tax agency industry developed rapidly with the support of tax authorities at all levels.
Standardize industry management. First, clean up and rectify, decoupling and restructuring. By the end of 2000, the national clean-up, rectification and restructuring work had been basically completed, and tax agencies had truly become independent social intermediary service organizations. The second is to reform the management system and trade associations. 1997 1 1 State Taxation Administration of The People's Republic of China set up a tax injection management center. In 2005, the Interim Measures for the Administration of Certified Tax Agents made it clear that the General Administration and provincial tax injection management centers should exercise administrative functions and supervise and guide the work of tax agents associations. 1On February 28th, 995, China Tax Consulting Association was established. The Interim Measures for the Administration of Certified Tax Agents in 2005 standardized the nature, basic functions and requirements of the Association of Certified Tax Agents. The third is to standardize other management. Such as standardizing charge management, carrying out internal special inspection and establishing announcement system.
Standardize qualification management. First, standardize the management of the firm and introduce a series of measures to clearly define the examination and approval items. Part of the examination and approval will be changed to filing, and the practice of non-tax-related intermediaries will be standardized. The second is to standardize the management of certified tax agents, introduce a series of regulations, standardize qualification examinations and reform the registration system.
Standardize enterprise management. In addition to comprehensive industry norms, State Taxation Administration of The People's Republic of China has also issued business guidance norms.
prospect
After the Third Plenary Session of the 18th CPC Central Committee, China has entered a new period of social and economic changes, and the reform of tax collection and management is also facing new situations and opportunities. 20 13 national tax work conference put forward to comprehensively promote tax modernization, and comprehensively expounded the grand vision, realistic gap and solution path of China's tax modernization with six systems, six gaps and six innovations. In the new era, the reform of tax collection and management needs to further promote the transformation of functions, focus on serving the overall situation of tax reform and socio-economic reform, promote the modernization of tax governance system and tax governance capacity, establish and improve modern tax collection and management that can promote the standardized development of the market, social fairness and scientific rigor, and deepen the reform of tax collection and management mode, tax source management, large enterprise management system, tax service, tax inspection, tax collection and management informationization, invoice management, tax credit system, tax collection and management performance management and tax agency.
Principles of tax policy
The impact of taxation on the economy is extensive. First of all, taxation is an important source of fiscal revenue. Only by obtaining fiscal revenue can we provide necessary public goods for economic development, establish normal production relations and create a good environment for social and economic development. Secondly, taxation has a direct impact on social production, distribution, exchange and consumption. The ideal tax policy should not only meet the country's fiscal revenue demand, but also have no adverse impact on the social economy. In order to formulate a correct tax policy, we must consider the following factors:
1. The formulation of tax policy should not only ensure fiscal revenue, but also promote economic development. Economy is the foundation. Only when the economy develops can there be stable and sufficient financial resources. The starting point of formulating tax policy should be conducive to developing production and promoting economic prosperity. Under the conditions of production development and economic prosperity, starting from reality, considering the possibility of the country's overall financial resources, as well as the taxpayer's ability to pay taxes and psychological endurance, determine a moderately reasonable overall tax burden level. It not only ensures the financial demand, but also benefits the economic development. Can't you emphasize it? Bonded? Without considering the economic development and the improvement of people's living standards, can't we just pursue temporary things? Economic development? Do not pay attention to social undertakings and long-term economic development.
2, the tax policy should be conducive to the establishment of the socialist market economic system. The formulation of tax policy should be conducive to the formation of an equal competitive environment and adhere to the principle of fair tax burden; Combined with the implementation of fiscal policy, it should be conducive to the adjustment of economic macro-aggregate; Conducive to fair competition and development of various economic sectors and modes of operation; But also conducive to the optimization of industrial structure.
3, the formulation of tax policy, based on the separation of government and enterprise, is conducive to the establishment of modern enterprise system. Clear property rights, clear responsibilities, separation of government from enterprise, scientific management, independent operation, self-financing, self-accumulation and self-development, so as to form a truly independent economic entity, thus entering the market and surviving and developing in the competition.
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