Democratic Progressive Central Committee: Suggesting that the draft of stamp tax legislation being consulted streamline the tax items

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Democratic Progressive Central Committee: Suggesting that the draft of stamp tax legislation being consulted streamline the tax items

2019-03-01 15:46:40 102 ℃

From the CPPCC Central Committee, Shanghai News reporter learned that during the two sessions of the National People's Congress in 2019, the CPPCC Central Committee intends to submit 46 proposals to the second session of the 13th CPPCC National Committee, of which 10 are in the category of economic construction. In the proposal of tax reduction and fee reduction, the Democratic Progressive Central Committee suggested that "the draft of stamp tax legislation which is seeking opinions is very complicated. Under the environment of deepening division of labor and cooperation, duplicate taxation is easy to occur, and the cost of tax collection and management is high and the amount of tax is low. Therefore, it is necessary to carry out top-level design and streamline projects."

In the proposal on the comprehensive and systematic tax reduction and fee reduction policy, the Democratic Progressive Central Committee expressed that, first, it was suggested to further plan the tax system reform of our country and optimize the combination of long-term tax reduction policy and temporary tax reduction policy; secondly, it was suggested to implement the tax reduction policy objective of the "business-to-increase" reform and reduce the VAT tax rate; thirdly, it was suggested to clarify the main points of tax reduction policy. The beneficiaries should evaluate and implement the effect of the policy in time; in addition, it is suggested to link up the various tax preferential policies that are due; in addition, it is suggested that we should study not only the reduction of the social security premium rate, but also the reasonable determination of the social security contribution base.

The Democratic Progressive Central Committee said in its proposal that, compared with long-term tax reduction, temporary tax reduction has less pressure on the public budget and can better stimulate investment and consumption of enterprises. The preferential items involved in the policy are often projects that the state needs long-term encouragement and support. Therefore, it is suggested that systematic planning be carried out for temporary tax reduction policies, and that some policies be adjusted to long-term policies or lengthened. The application period of preferential policy is also conducive to enhancing the predictability of market participants. It is suggested that the scope of tax collection for some types of taxes should be appropriately reduced, and the simplified tax system should be combined with tax reduction.

"For example, the draft of stamp tax legislation which is seeking opinions is very complicated. Under the environment of deepening division of labor and cooperation, duplicate taxation is easy to occur, and the cost of collection and management is high and the amount of tax is low. Therefore, it is necessary to carry out top-level design and streamline projects."

The relevant proposal of the Democratic Progressive Central Committee also indicated that the tax burden of enterprises is still relatively high after the "business-to-business" increase. With the improvement of tax collection and management capacity, the pressure of enterprises may continue to increase. It is suggested that the statutory tax rate of VAT be further reduced. At the same time, due to the regressive nature of VAT, the tax system after the "business-to-business" increase is still unfavorable to income distribution, and the cumulative amount of suggestions is accumulated. We should give full play to the regulating role of income distribution of individual income tax and further implement the systematic reform of tax system such as individual income tax. In addition, we suggest that we should consider increasing the proportion of tax share of local governments.

For the social security premium rate, the Democratic Progressive Central Committee suggests that we should carefully study the scope, basis and differential policies of the basic social security fee collection, such as whether it can be linked to the number of employees employed by enterprises, and whether it can be designed as a step-by-step payment base related to the age of employees, or adopt different collection methods and pension security methods for different groups of people, for enterprise annuity and supplementary maintenance. Old insurance is still linked to total wages.