Wall-Hung Toilet,swim jacuzzi,salt water swim spa,inground jacuzzi,hot tub and swim spa Guangzhou Aijingsi Sanitary Products Co.,Ltd , https://www.comoxvalleyhottubs.com
Structural tax cuts into two sessions, focus on small and micro enterprises is still the focus of support
At this year's National People's Congress, fiscal and tax reforms remain the focus of attention on behalf of members and the media. At the moment when the whole people talk about "tax cuts", China's pace of raising the personal income tax threshold to 3,500 yuan is considered to be still not in place, and many companies are also calling for "structural tax cuts", requiring that "all-round reduction" be considered as soon as possible. tax". The tax threshold can still be raised again on March 6. The Minister of Finance Xie Xuren said at the Fifth Session of the 11th National People's Congress that this year, the new personal income tax law should be further implemented, due to the increase in personal income tax income. It was implemented in September last year, and most of the implementation work and tax cuts will occur this year. Therefore, this year will continue to do the relevant work to ensure the burden of low- and middle-income people. In September 2011, China's revised Individual Income Tax Law was officially implemented. While the tax threshold was raised to a large extent, the burden of taxpayers and tax rates was reduced to ease the burden on low- and middle-income taxpayers. However, as the national wages ushered in a compensatory increase last year, the average increase was about 13%; in addition, the increase in the tax threshold occurred in the fourth quarter of last year, and had little impact on the fiscal revenue for the whole year. In this regard, the representatives and members of the two sessions this year once again focused their attention on the reduction of personal income tax. Zong Qinghou, deputy of the National People's Congress and chairman of the Wahaha Group, has proposed to raise the tax threshold to 5,000 yuan for five consecutive years. After Zong Qinghou thinks that the tax threshold has been raised to 3,500 yuan, the new employees are basically exempted. tax. However, it is still not suitable for the current economic development, which is not conducive to nurturing the middle class and middle-income groups, and is not conducive to the current goal of stimulating domestic consumption. In the current inflation context, to stimulate domestic consumption and cultivate the middle class, there is still room for improvement in the current tax threshold. Coincidentally, in helping individual taxpayers to reduce the tax burden, Chen Jiagui, a representative of the National People's Congress and a famous economist, also gave an answer from another angle. Chen Jiagui pointed out: "Now, according to the taxation of a person and a person, there are also ills. For example, a family earns more money, but the wife and the child have no job, the burden is also great, and the taxes are paid. According to the family tax, This situation can be avoided. “ Structural tax cuts are difficult to “thirst quenching†Since the official introduction of the “structural tax cut†strategy in 2002, the pace of structural tax cuts in China has never stopped. In 2011, China implemented a series of tax cuts. Policies include raising the amount of personal income tax exemption, conducting business tax reform VAT pilots, raising the value-added tax and business tax threshold. At the same time, tax increases are also carried out simultaneously, such as the full implementation of resource taxes by price. A survey before the two sessions this year showed that up to 63% of the surveyed companies considered their tax burdens to be heavier, and 90% of the surveyed companies considered structural tax cuts not in place. Recently, Xu Shanda, a member of the National Committee of the Chinese People's Political Consultative Conference and former deputy director of the State Administration of Taxation, said in a rather rare tone: "The tax burden is now a very confusing issue." Despite the "chaos," the Chinese people still understand a simple comparison of data: in 2011, China's total tax revenue was close to 9 trillion yuan, an increase of 22.6%. In the same period, China's gross national product (GDP) growth rate was 9.2%. In this regard, Xu Shanda acknowledged that China's fiscal revenue growth rate is higher than the economic growth rate. "This situation provides resources for the government to implement structural tax cuts." China's already implemented tax reduction policy will continue to be implemented. We must also increase our efforts. At the two sessions this year, 25 representatives and members jointly proposed that "China should reduce taxation for enterprises to reduce burdens." Jia Kang, a member of the National Committee of the Chinese People's Political Consultative Conference and the director of the Financial Science Research Institute of the Ministry of Finance, said in an interview that there are obvious problems in China's fiscal revenue structure. The indirect tax-based tax structure makes commodity taxation the main source of public revenue, and then forms The problem of high tax penalties in the middle and low income groups. Xie Xuezhi, deputy director of the State Administration of Taxation, also said in an interview recently that structural tax cuts are particularly evident in small and micro enterprises. Xie Xuezhi pointed out that one aspect is that the tax system design takes into account the characteristics of small and micro enterprises, and gives some special arrangements. For example, VAT has a small-scale taxpayer's regulations, covering small and micro enterprises, and the tax rate is only 3% business tax. The value-added tax has a levy on individual industrial and commercial households. The upper limit of the threshold is 20,000 yuan. Individual industrial and commercial households below 20,000 yuan may not pay taxes. According to this calculation, 9 million individual industrial and commercial households will benefit from this year. In this regard, Qin Xiao, a member of the National Committee of the Chinese People's Political Consultative Conference and former chairman of the China Merchants Group, told reporters that structural tax cuts are the current government-oriented, and comprehensive tax cuts are a "long issue." He said that the tax reduction is affirmative, but the steps of reducing the intensity and reducing the balance should be balanced, and the tax reduction should consider the interests of various groups. The trend of “reform of the camp†has become irreversible. In the series of tax cuts last year, the tax reform of the Shanghai pilot “business tax change to value-added tax†has been receiving much attention. During the two sessions, the relevant responsible persons of the Ministry of Finance and the State Administration of Taxation made it clear that in 2012, the scope of the pilot will be gradually expanded, and the reform will be gradually extended to the whole country during the “Twelfth Five-Year Plan†period. From the two months of Shanghai that have been piloted to submit In the pilot applications of Beijing, Tianjin, Chongqing, Suzhou, Xiamen, and Shenzhen, and to Shandong and Hainan, which are eager to try, the business tax has been changed to value-added tax (“VAT reformâ€), which has become a key issue. As a "one knife" that is crucial to structural tax reduction, the "camp reform" has a multi-faceted nerve. In this regard, Xie Xuezhi believes that the pilot of the change of Shanghai business tax to value-added tax is itself for promotion. He pointed out that the characteristics of the Shanghai pilot reform are summarized, and its effectiveness can be analyzed from two aspects. The first is to form a triple deduction mechanism, which is to eliminate the double taxation. Originally, the enterprises in Shanghai were not included in the pilot. Then, after paying the business tax, repeating the taxation, and changing the value-added tax, the triple deduction eliminates the double taxation, which is actually a tax reduction measure. Another arrangement is a low tax rate, because Shanghai's small businesses originally levied business tax, and most of them pay 5%. After changing the value-added tax, they pay 3% according to 3%.