" Camp changed to increase the" reform is not only to do subtraction News Channel _ _ _ China accounting perspective network is required accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

Should be further considered in the total after the structural "subtraction" , And even do some drastic "division", on the basis of the formation of light degree. Standing Committee recently considered the "State Council on this year since the national." And the implementation of the Social Development Plan "" State Council on this year Implementation of the report ", Lu Zushan, , Lu Wei and other members of the Standing Committee of the National People's Congress have put forward, although the report shows that through the implementation of tax reduction policies, is expected to reduce the burden of more than 1 trillion yuan for the year, but the grassroots, especially small and medium enterprises generally reflect the feeling is not obvious. Started in 2012 , Is China's tax reform in the "main event." Five years, China completed the modern System Turned around for more than 60 years Exit the stage of history, increase the camp at the same time in recent years, China's implementation of the largest tax cuts in the reform measures, so far has accumulated tax cuts 1.61 trillion yuan. From Structural point of view, the battalion of the final increase, not only means that China Further optimization of the institutional structure, but also to a certain extent, to help reduce the economic downturn in the market body of the burden. However, structural tax cuts rely on large-scale and accurate calculations, but this is the degree of tax deduction, easily with the economic slowdown caused by tax revenue Slow growth slowed together, the actual effect of low tax transparency. This is likely to cause some Do not understand. Sound feedback from the grassroots level shows that through the structural tax cuts to reduce the tax burden, still still did not meet the strong desire for tax cuts. It is necessary to further promote the reform beyond the structural tax cuts. I believe we all have the impression that every time, for me The concept of taxation in the end is not high discussion, will spread from academia to public discussion. As a per capita income of more than 5,000 US dollars in developing countries, objectively speaking, from the total point of view, our country's macro tax burden is close The national average. As the NPC Standing Committee members said, "from the budget implementation point of view, the first half of the fiscal revenue growth of 9.8%, still faster than growth of. In other words, the tax revenue is still the bulk, that is, should be put on the agenda, is the structural "subtraction" after further consideration in the total tax cuts, and even do some drastic "division", here Based on the formation of light tax system. Business tax, the more invisible tax burden should also be "mine". The tax burden faced by the business tax is indeed a very important aspect. But more invisible tax burden of "mine", also buried in the iceberg can not see. such as of - the key cost of logistics involved in the logistics of oil has been known as "one liter of oil and a half tax"; another example of human costs, before there is news reports, a staff before the income of 10,000 yuan, hand can only get More than 7,000 yuan. The cost of the enterprise is 14,000 yuan. Of which nearly 50% of the sinking are individuals and businesses bear the public costs. And these Are important aspects of the public burden of the enterprise. To "increase by" as the representative of the structural tax cuts, tax rebate policy can be said that the first step. Its more important significance is to release a policy direction of the signal: tax cuts in a very long period of time will be the focus of macro-control governance. Because the increase in the tax increase, itself is not a moment to be reflected, but a long positive release process. And then, to further enhance the sense of access to tax cuts, depends on the basis of structural tax cuts, the further introduction of greater efforts to reduce the amount of the total tax policy, and may even directly in the and On the adjustment. For example, the voice has been very high Adjustment and so on. Such a tax cut, while more both "simple tax" function. Simplify the tax system, and strive to make the content of tax cuts simple and clear, especially to simplify the small business tax collection and management methods to reduce the cost of corporate tax. When the tax cuts do not need the experts to read the second time, no longer after a complex understanding and calculation, even for individual businesses can see clearly, and this time, entrepreneurs will be grateful to see this See, feel the sense of access.