On the website of the Ministry of finance, in response to the relevant media reports that the tax system in China is not conducive to the sustainable development of the enterprise, the head of the Ministry of Finance responded in 5 days that the tax reform of the two major tax types involved in the enterprises in China in the last ten years has reflected the combination of universal tax reduction and structural tax reduction. Policy oriented is conducive to the sustainable development of enterprises. The next step will continue to strengthen the "fangshuiyangyu" consciousness, in the implementation of the existing tax policy at the same time to reduce costs, improve the tax system on tax cuts Jiangfei new measures, to further reduce the burden on enterprises.
The official pointed out that on the current tax system is not conducive to the sustainable development of enterprises, can make some analysis and judgment from the Chinese tax nearly ten years of reform process. First of all, let's recall the two main taxes that currently account for 60% of our tax revenue, that is, the policy orientation of the reform process of enterprise income tax and value-added tax.
In 2008, China has carried out a major reform of the enterprise income tax system. The main measures include: one is to cancel the differential treatment of domestic and foreign enterprises and to unify the income tax law of domestic and foreign enterprises; two, the statutory tax rate is reduced from 33% to 25%. If international comparison is carried out, the tax rate is of medium level; and three is the former tax based tax based tax. The preferential system is transformed into a preferential industrial preference and a regional preferential supplement; four is a low tax rate of 15% and 20% for the state's key high-tech enterprises and small small profit enterprises in conformity with the conditions; and five to carry out 15% low tax rates for encouraging enterprises in the western region. From the above reform measures is not difficult to see that the enterprise income tax reform is to reduce the corporate tax burden design, but also focus on supporting the development of high-tech enterprises and enterprises in Western china.
In 2009, the VAT transformation reform was carried out throughout the country. The value added tax for the purchase of machinery and equipment could be deducted and the tax reduction was 141 billion 600 million yuan in the year. In 2012, the transportation industry was carried out in Shanghai, and the research and development and technical services, information technology services and other parts of the modern service industry were improved, and the tax reduction was 42 billion 600 million yuan in the year. In other non pilot areas, enterprises in other non pilot areas have been purchased from the pilot areas to increase the amount of tax deductible tax. In 2014, the range of the pilot industry was expanded to the national "3+7" industry, that is, 3 major industries, namely, transportation, postal and telecommunications, and 7 modern services, such as R & D, technology and information technology. That year, tax 191 billion 800 million yuan; 2016 full implementation of replacing business tax with value-added tax(VAT) pilot enterprise purchase services, real estate and other payment of value-added tax can be deducted, the tax cuts of more than 500 billion yuan. From the tax point of view, the standard rate of VAT in China was 17%, more than 160 in the world to implement the vat of the countries and regions belong to the middle level, and also set up a low tax rate of 13%, 11%, 6% third.
In addition, the official also pointed out that in recent years, to promote the reform of the tax system, reduce the corporate tax burden at the same time, the Ministry of finance has always attached importance to the management of charges related enterprises. Since the establishment of the current government, have issued a series of government funds and standardize administrative fees measures, retention of the current central government funds reduced to 23, the central administrative charges reduced to 92, among them, 68 charges related enterprises. The administrative and institutional charges set up everywhere are also greatly reduced. Of course, the problem is more complex than Sheqi fees, administrative fees, and intermediary service fees, the industry association fees and other operational and service charges.
"Next step, we will further clarify and standardize the charges related to enterprises, and then cancel, adjust and standardize a number of administrative items and standards. On the website of the Ministry of finance, the list of central and local administrative fees list is published, and the social supervision is voluntarily accepted. This is the person in charge.