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The "Report of the State Council on the Implementation of the Central and Local Budgets in 2012 and the Draft Central and Local Budgets in 2013" (hereinafter referred to as the "Ministry of Finance Report"), which was obtained by the newspaper on March 5, also proposed that "the Ministry of Finance will expand the camp to increase The pilot scope will further optimize the VAT system and study the pilot programs that can be carried out in the transportation industry and some modern service industries. This will be one of the key tasks of the Ministry of Finance in 2013.
With the expansion of the major tax reform of “reform of the campâ€, the tax sharing of local governments and the central government is also facing changes.
Because according to the current tax-sharing system, the business tax is local, and the value-added tax is divided by the central and local ratios of 75:25. If the business tax is changed to VAT, it means that the local fiscal revenue is reduced.
According to the “Ministry of Finance Reportâ€, in 2012, the national public revenue was 100 billion yuan in tax revenue, of which the domestic value-added tax was 26,415 billion yuan, accounting for 26% of the total, and the total business tax was 1,574.7 billion yuan, accounting for 15.6 percent. %
Once the implementation of “reform of the campâ€, it means that 15.6% of the business tax will be converted into value-added tax, and the proportion of value-added tax will increase to about 41.6%. If the VAT is calculated, only 25 of the business tax will be calculated. % was allocated to the local government, which was reduced by 75% compared to the original full amount.
Wang Dacheng, former deputy director of the Budget Working Committee of the Standing Committee of the National People's Congress, said in an interview with this newspaper that the promotion of the camp reform plan will inevitably restructure the relationship between the central and the central government. However, after the local business tax is taken away by the central government, the central government should also Proper feedback, which will be more challenging in the future, should be the management mechanism and various operational mechanisms.
New financial mechanism to be built
According to the report of the Ministry of Finance, in 2012, the total public tax revenue of the central public finances was 532.364 billion yuan, of which, the domestic value-added tax reached 1967.847 billion yuan, and the value-added tax of the central leading income accounted for nearly two-fifths of the share. . It can be seen that VAT constitutes the mainstay of central tax revenue.
According to the Ministry of Finance, in the national public finance, the value-added tax was 264.15 billion, of which the central cut was 1,947.8 billion, and about 75% of the value-added tax was left in the center.
"Business tax is a local tax type, and the local government has absolute initiative. The main purpose of the current business reform is to circumvent the problem of double taxation of enterprises, instead of setting up the tax revenue of the central government, as long as a sound financial power is established. The system is OK," said Wang Dacheng.
The financial report also revealed the composition of the business tax. Among them, the national public finance business tax is 1,574.7 billion yuan, and the central government only took 20.4 billion yuan. From this figure, the central government finally only collected about 12% of the business tax, and did not occupy a dominant position.
The Ministry of Finance report also made the national tax budget for 2013. The “2013 National Public Finance Revenue Budget Arrangement†shows that the national tax revenue for the 2013 budget is 109.175 billion, and the domestic value-added tax is 2901.5 billion. The value-added tax revenue distributed to the central government was 2,095 billion, and most of the value-added tax remained in the central government.
At the same time, the 2013 business tax budget was 166.2 billion, while the actual central cut was only 9 billion, even nearly half of the 2012 finals of 20.4 billion. It can be seen that the local government is pushing the camp to increase At the beginning, it touched on the changes in the division of these tax systems.
"With the expansion of the industry in the future and the expansion of the city, there will be more specific problems, and it will also touch on the relationship between the central and local financial powers. This reform involves a lot of things." Wang Dacheng said.
The Ministry of Finance’s report also stated that “accelerating the sound financial mechanism that matches the central and local financial resources and the power of affairs, and rationally defining the central and local real power and expenditure responsibilities, the Ministry of Finance will combine the 'camp reform and increase’ to study and adjust the central and local income. Division."
Expanding soon
For the enterprises involved in various industries and specific industries, the “reform of the camp†has naturally touched its biggest tax benefit.
The People’s Construction of the People’s Republic of China, a proposal submitted by the National Committee of the Chinese People’s Political Consultative Conference, “Proposal for the Minjian Central Committee to Further Reduce Taxes and Fees and Promote the Development of Small and Micro Enterprisesâ€, the proposal stated that it hopes that the central government can speed up the pace of business tax reform and increase the value-added tax and The threshold for business tax will effectively reduce the tax burden on small and micro enterprises.
The proposal of the Democratic People’s Republic of China also aimed at the details of the operation of “the reform of the campâ€. It summarizes the Shanghai pilot experience and hopes to relax the restrictions on small-scale taxpayers to issue professional VAT invoices and promote normal business contacts between small-scale taxpayers and general taxpayers. Reduce the income tax rate for small and micro enterprises, further increase the preferential tax rate for small and micro enterprise income tax reduction, and expand the scope of tax reduction.
"And allow advertising expenses, interest expenses, donation expenses and other expenses to be paid or deducted before tax." Min Jian believes.
Shanghai, which is the first to try, is the first in the transportation industry and some modern service industries. It has been more than one year.
The Shanghai Municipal Finance Bureau released it to the public. By the end of 2012, a total of 159,000 enterprises in Shanghai had been included in the pilot program of the reform of the camp. A total of 90% of the enterprises had reduced their tax burden, and the pilot enterprises in the Shanghai area had reduced tax revenue by 16.6 billion. Yuan, if coupled with the industry chain across the provinces and cities, the value-added tax deduction factor, the scale of tax reduction will exceed 27 billion yuan.
Statistics show that in 2012, more than 90% of pilot enterprises in Shanghai experienced a significant reduction in tax burden, and less than 10% of enterprises with increased tax burden. The Shanghai financial department implemented a transitional financial support policy for enterprises with increased tax burdens in the “camp reform†pilot program.
According to the information disclosed by the Ministry of Finance, from the tax declarations of the 12 pilot provinces and cities that implemented the “reform of the camp†last year, there are currently 1.028 million pilot taxpayers, from the payment of business tax to value-added tax. In 2012, the “Fighting Reform and Expansion†pilot area directly reduced the tax for enterprises by 42.63 billion yuan, and the overall tax reduction was over 90%. Among them, small-scale taxpayers with SMEs as the main body have a tax reduction of 40%.
According to the information disclosed by the Ministry of Finance, Hebei, Henan, Shandong, Jiangxi, Hunan, Sichuan, Shaanxi, Qinghai, Xinjiang, etc. have officially submitted requests, requesting to join the “Calculation Reform†pilot as soon as possible in 2013. The pilot expansion will be huge this year. action.
Summary March 5, Premier Wen Jiabao in his government work report describes when to fiscal policy said that to continue to implement the proactive fiscal policy, improve the structural tax reduction policy, timely expansion of "Camp changed by" pilot areas and industry-wide. ...
On March 5, Premier Wen Jiabao of the State Council introduced the fiscal policy in his government work report, saying that it is necessary to continue to implement a proactive fiscal policy, improve the structural tax reduction policy, and expand the pilot area and industry scope of the “reform of the campâ€.