Large-scale tax cuts to speed up tax reforms to real estate tax or legislation next year

2018 is about to pass.
What is the progress of the fiscal and taxation reforms? How is the tax reduction target achieved for the whole year? What are the results of the comprehensive implementation of the VAT reform and what support have small and micro enterprises received? This newspaper today has a comprehensive inventory of tax and fee reductions throughout the year.
Since the beginning of this year, the reform of the taxation system has further accelerated, showing a trend of simultaneous progress of multiple taxes, reflecting a clear tax reduction orientation.
The scale of tax reduction and fee reduction in 2018 is expected to exceed 1.
3 trillion yuan.
Experts said that the implementation of a new round of larger tax cuts next year will promote the increase in the proportion of direct taxes.
Accelerated release of VAT reform dividends.
On March 28, the executive meeting of the State Council proposed to further deepen the VAT reform and decided to reduce the 17% and 11% VAT rates to 16% from May 1st.
, 10%, unified value-added tax standards for small-scale taxpayers, and a one-time refund of the tax credits of taxpayers in specific industries to deepen the reform of value-added tax.
Huang Zhilong, director of the Macroeconomic Research Center of the Suning Institute of Financial Research, told a reporter from the Securities Daily that value-added tax is the largest tax in my country, and the overall reduction of its tax rate demonstrates my country’s determination to reduce taxes.
At the same time, the previous "VAT reform and increase" have been fully completed.
After that, the tax rate was substantially reduced for the first time.
   According to data from the Ministry of Finance, the growth rate of value-added tax showed a slowdown.
In the first 11 months, the domestic value-added tax increased by 9.
4% year-on-year, of which, in November, the domestic value-added tax fell by 1.
2% year-on-year.
   The latest tax cut data from the State Administration of Taxation shows that as of October this year, the three measures to deepen the value-added tax reform have reduced taxes totaling 298 billion yuan.
Among them, the scale of tax cuts in the manufacturing industry ranked first.
From May to October, the cumulative number of tax cuts in the manufacturing industry was 2.
46 million, achieving a net tax cut of 71.
45 billion yuan, accounting for 39.
8% of the total tax cuts brought about by the lower tax rate.
   "This year's value-added tax reform goal has been basically completed, and it has achieved remarkable results in stabilizing the economy and promoting development.
" Zhang Yiqun, deputy director of the China Financial Budget Performance Committee, told a reporter from the Securities Daily that the value-added tax reform has reduced the pressure on corporate taxes and fees and stimulated It promotes enterprises to expand technological research and development, new product investment desire and endogenous development motivation, promotes enterprises to improve product technology content and core competitiveness, and promotes enterprises to accelerate transformation and development and economic structure adjustment and optimization.
      Zhang Yiqun believes that the future value-added tax reform will focus on merging the three-tier value-added tax rate into two-tier, and the overall tax rate will continue to be adjusted appropriately.
The goal is to continue to reduce the tax burden on the one hand, and on the other hand to highlight structural adjustments and promote technological research and innovation capabilities.
The high-end manufacturing industry has accelerated its development.
   Huang Zhilong also believes that in the future, the value-added tax rate will be further reduced, and the three tax rates will be merged into two to simplify the tax system; more importantly, based on the actual situation of transportation and other industries where it is difficult to deduct input items, especially small and medium-sized enterprises.
After the "VAT reform and increase", the tax burden of taxpayers even appeared to "do not decrease but increase".
They may consider granting a certain degree of tax reduction or exemption, so that the overall tax burden will only decrease but not increase.
Environmental protection tax boosts green transformation Environmental protection tax boosts green transformation    As China's first tax category with environmental protection as its goal, since its formal implementation on January 1, 2018, it has given full play to the role of the green tax system of environmental protection tax.
   "Many companies try to use new environmental protection technologies to reduce environmental protection expenditures.
" Song Jianhua, vice president of operations of Xiesai (Shanghai) Biotechnology Co.
, Ltd.
, told a reporter from the Securities Daily.
"The world-renowned beer manufacturer Anheuser-Busch InBev and The sugar company Xingguang Sugar Industry and others have introduced our new environmental protection technology to regenerate the nutritional by-products of the entire life cycle of beer brewing and sugar manufacturing, turning waste into treasure, and helping companies reduce sewage treatment fees by 30%.
And to achieve clear waste water discharge.
"    Song Jianhua said that Xiesai's wastewater treatment concept is based on maximizing the recycling of carbon, nitrogen, phosphorus and trace elements, especially wastewater that is troubled by the effluent nitrogen and phosphorus standards.
According to the person in charge of Anheuser-Busch InBev Taizhou factory, since the introduction of Xiesai technology, an annual sludge treatment cost of an AB InBev single factory has saved more than 600,000 yuan, and it is no longer troubled by the previous difficulties in sludge treatment.
   At the same time, the draft of the resource tax law is about to be reviewed.
Since December 2017, pilot projects for expanding water resource tax reform have been carried out in 9 provinces across the country, which has achieved significant results in promoting water resources protection and economical utilization.
Individual tax reform benefits low- and middle-income families Individual tax reform benefits low- and middle-income families         The personal income tax reform has entered a new stage.
From October 1 of this year, the starting point of the salary income tax will be increased from 3,500 yuan to 5,000 yuan per month, and the tax margin for low tax rates will be expanded; from next year, children’s education, continuing education, medical care for serious illnesses, and housing loan interest will be increased.
Six special additional deductions for housing rent and support for the elderly.
   "In this round of individual tax reform, on the one hand, the tax threshold has been increased, which has significantly reduced the tax burden on individuals; on the other hand, it is more critical to increase special deductions for pensions and education, and the tax reduction will increase with the threshold.
Basically the same.
The comprehensive taxation policy will also be more in line with the actual situation of the expenditure and tax burden of the household sector, and also in line with international practices.
" Huang Zhilong said.
   Data from the Ministry of Finance show that personal income tax growth has slowed.
In October, personal income tax increased by 7% year-on-year, and the growth rate was 13.
8 percentage points lower than that in September.
In November, personal income tax fell by 17.
3% year-on-year.
   The latest tax cut data from the State Administration of Taxation shows that in the first month of implementation, the national personal income tax cuts were 31.
6 billion yuan, and more than 60 million taxpayers before the tax reform no longer paid personal income tax on wages and salaries.
   Zhang Yiqun said that this round of tax reform reflects the reduction of the overall tax burden of individual households on the one hand, especially for low- and middle-income families, the most obvious effect of tax reduction, which is conducive to increasing residents' income and expanding household consumption, and has a significant boost to my country's economic growth.
On the other hand, it reflects the fairness and justice of taxation.
It not only reduces the financial burden of the family and increases income, but also brings the whole society’s lifestyle, quality of life, and quality of life through special deductions for education, medical care, housing, and pensions.
The change of value orientation and the promotion of China's excellent traditional culture.
  Real estate tax accelerates the advancement of   real estate tax.
In    2018, the work on real estate tax legislation is accelerating.
On September 7, the legislative plan of the Standing Committee of the 13th National People's Congress was announced.
Among them, the real estate tax law is written into the legislative plan, which belongs to the first category of projects, that is, "the draft law that is relatively mature and is to be submitted for deliberation during the term of office.
"    Huang Zhilong predicts that next year's real estate tax may be included in the legislation, and the possibility of implementation around 2020 exists.
    Zhang Yiqun pointed out that the pace of real estate tax legislation will not stagnate, but the complexity and influence of real estate tax is still an important pillar of China’s current real estate industry.
There are still many details that need to be continuously summarized and improved to ensure that the real estate tax law in the future The submission to the National People's Congress can be passed smoothly and effectively implemented.
   However, Zhang Yiqun said that from the analysis of the current macroeconomic situation in my country and the complex international environment, the current real estate tax is still in the preparation stage of legislation.
Real estate regulation in various places mainly relies on administrative means, and people's psychological preparations for real estate tax are not mature enough.
The economy's ability to bear real estate taxes in the short term will not become the main source of local taxes and fiscal revenue even if it is implemented in the short term.
The legislation on real estate taxes is in the process of continuous improvement.
Next year, tax cuts and fees will be reduced.
Next year, tax and fee reductions will be strong.
   At present, China is studying and launching a new round of larger-scale, substantive and inclusive tax and burden reduction measures.
December 14, the State Statistical Bureau spokesman Maosheng Yong said that in order to better respond to environmental changes at home and abroad, to better promote the development of the real economy, reduce the tax burden on the real economy costs, allow enterprises to better move forward with ease, reducing tax charges The intensity should increase next year.
Relevant departments are now intensively speeding up research and advancement in accordance with the requirements of the central government.
   Zhang Yiqun said that the focus of tax cuts next year should be on the two aspects of value-added tax and income tax.
The value-added tax is mainly to complete the three-tier and two-tier reform of the tax rate, simplify the tax system, reduce the tax rate, reduce the tax burden, save costs, and gradually reduce the proportion of indirect tax in China's total tax revenue.
The focus of corporate income tax is to reduce tax for high-tech enterprises, high-end equipment manufacturing, biomedicine, new energy and new materials, and small and micro enterprises with scientific and technological innovation capabilities, and continue to improve the tax deduction policy for R&D investment.
      Zhang Yiqun said that on the one hand, the reform of personal income tax is to ensure the smooth implementation of the six special additional deduction policies.
On the other hand, it is to continue to improve the preferential tax reduction policy for the transfer of technological achievements, promote the accelerated transformation of scientific research results, and improve the labor acquisition of scientific researchers.
Really show respect for intellectual property rights and scientific research personnel by economic means.
At the same time, we should carry out clean-up and gradually reduce the tax surcharges of various names, so that taxation can be clearer, so that taxation effects can directly affect economic development and social civilization progress.
   Huang Zhilong said that the decline in the proportion of indirect taxes and the rise in the proportion of direct taxes are the general direction of the reform.
The capital gains tax for enterprises and individuals will be the direction of new taxes.
In addition, the real estate tax and inheritance tax for the household sector will also be new direct taxes.
Main taxes.