The tax-sharing system is a financial management system that divides the central and local revenue sources according to tax categories. To implement the tax-sharing system, it is required to realize "three points" according to tax types: decentralization, tax-sharing system and tax management. Therefore, the tax-sharing system is essentially a financial management system formed by dividing taxes into central taxes and local taxes (sometimes including * * * taxes) in order to effectively handle the relationship between the central government and local governments in terms of affairs and financial rights.
China's tax sharing system
From 65438 to 0994, China's economic system reform entered a new stage under the guidance of the central government's strategic deployment of "all-round promotion and key breakthrough". The reform of fiscal and taxation system is the forerunner of reform. According to the principle of combining administrative power with financial power, the tax types are uniformly divided into central tax, local tax and central and local tax sharing system, and two sets of tax management systems are established, and central and local tax agencies are set up to collect and manage them respectively. On the basis of verifying the amount of local revenue and expenditure, the system of tax refund and transfer payment from the central government to local finance was implemented. Successfully realized the division of tax power, tax power and tax administration between the central government and local governments, and implemented the fiscal "separate kitchen for dinner".
content
China's tax-sharing system is divided according to the right of collection and management and the right of taxation. All taxes with tax collection and management rights and tax ownership are classified as central taxes. Taxes whose management right and tax right belong to the fixed income of local finance belong to local taxes; Where the management right and tax ownership are shared by the central and local governments in a certain way, it belongs to * * * tax enjoyment.
China's tax-sharing system has the following three main characteristics:
First, tax power is divided according to the size of tax sources. Taxes with scattered tax sources, scattered income and wide coverage are generally classified as local taxes, while taxes with large and concentrated tax sources are generally classified as central taxes.
Generally speaking, large taxes cannot be classified as local taxes. However, because local taxes are levied not only on legal persons (companies and enterprises) but also on individuals, the tax sources are scattered among thousands of taxpayers in Qian Qian; Moreover, due to the small scope of local tax collection, the tax source is not thick and the income is sporadic; Due to the small amount and wide coverage of local taxes, almost all units and individuals are involved.
Second, some tax collection and management rights belong to local governments. Local governments can decide to levy, stop, reduce or exempt local taxes according to local conditions and time, and determine the tax rate and scope of collection, which is the main feature of local taxes. Because it gives greater flexibility to local governments, it can take care of local interests reasonably and mobilize local enthusiasm without affecting the national commodity circulation and market prices. Because local taxes are generally levied on property (real estate), behavior and part of income, and economic transactions that do not involve the circulation of comprehensive commodities, even if the implementation is inconsistent in various places, it will not affect the overall situation.
Third, taxes belong to local governments. Under the current socialist market economy in China, financial resources are completely concentrated in the central government or too scattered in local areas, which cannot meet the needs of economic development. Practice has proved that only by ensuring the needs of the central government and giving local governments a certain scale of financial resources and appropriate control rights can we mobilize the enthusiasm and initiative of local governments in developing the economy. Therefore, it is the inevitable direction of the reform of China's budget management system to implement the tax-sharing system and establish relatively independent central and local hierarchical finance to provide financial guarantee for local governments to develop local economy and strengthen cultural construction.
It should be noted that China's tax-sharing system still leaves much to be desired and needs further reform. Because China's socialist market economy has developed quite rapidly, the regional gap is very large; Although the socialist market system has been initially formed, it is still not perfect; Although the scope of the central and local authorities has been initially divided, it is not standardized enough, and the responsibilities of the authorities at all levels have yet to be clarified; The tax system is imperfect, and so on. In this case, it is unrealistic to try to implement a thorough tax sharing system. Therefore, the reform of tax-sharing system should combine centralization and decentralization, with central tax, local tax and central and local tax as the main types of incomplete tax-sharing system, so as not to deviate too far from the current model.
In order to meet the requirements of the tax-sharing system, the state tax authorities are divided into the State Taxation Bureau (hereinafter referred to as the State Taxation Bureau) and the Local Taxation Bureau (hereinafter referred to as the Local Taxation Bureau), which are responsible for collecting different taxes. The national tax is mainly responsible for collecting central taxes, while the central and local governments enjoy tax revenue, while the local tax is mainly responsible for collecting local taxes. The division of labor between them is generally divided into the following categories:
1。 State Taxation Bureau system: value-added tax, consumption tax, vehicle purchase tax, business tax, income tax and urban maintenance and construction tax paid by railway departments, banks and insurance companies, income tax paid by central enterprises, income tax paid by joint ventures and joint-stock enterprises composed of central and local enterprises and institutions, income tax paid by local banks and non-bank financial enterprises, income tax and resource tax paid by offshore oil enterprises, Income tax of foreign-invested enterprises and foreign enterprises, securities transaction tax (stamp duty levied on securities transactions before collection), part of personal income tax, late payment fee, late payment fee and central tax penalty levied on interest income of savings deposits.
2。 Local tax bureau system: business tax, urban maintenance and construction tax (excluding the part collected and managed by the above-mentioned national tax bureau system), income tax and personal income tax paid by local state-owned enterprises, collective enterprises and private enterprises (excluding the part collected on interest income from bank savings deposits), resource tax, urban land use tax, cultivated land occupation tax, land value-added tax, property tax, urban real estate tax, vehicle and vessel use tax, vehicle and vessel use license tax, stamp duty, deed tax and slaughter tax.
On the reform of concentration camps
The pilot reform of changing business tax to value-added tax is an important measure for the state to implement structural tax reduction, and it is also a major tax reform. 20 12, 10, 1, the pilot project of changing business tax to value-added tax was carried out in Shanghai transportation industry and some modern service industries, which opened the curtain of the reform of changing business tax to value-added tax. In August of the same year, the pilot of changing business tax to value-added tax was expanded in batches. According to the plan, it is expected to complete the "VAT reform" during the Twelfth Five-Year Plan period (20 1 1 -20 15) at the earliest.