The recent nationwide clean-up of preferential tax policies is precisely to create a more reasonable tax environment for the "fair and unsupported" needs of enterprises.
Su Ming, deputy director of the Research Institute of the Ministry of Finance, told Caijing Weekly that over the years, regional development planning and regional tax incentives have really played a positive role in attracting investment and reducing the burden on enterprises. But too much abuse will bring many problems. The destruction of a unified and fair market environment, intensified government rent-seeking and overcapacity caused by vicious competition among regions, excessive utilization of resources stimulated by low taxes and environmental pollution are all negative effects.
However, clearing inventory is only a short-term measure after all. Can we solve the long-standing chaos of regional tax incentives? The answer is not optimistic. It is imperative to create a fair and competitive tax environment for enterprises and deepen reform.
Classification processing
Su Ming told the reporter of Caijing National Weekly that in the future, the preferential tax policies will be adjusted in the direction of giving priority to industrial preferential policies, supplemented by regional preferential policies.
Although tax incentives are spread all over the country, they are indeed needed in some areas and flooded in some areas. This clean-up will classify different areas, which are mainly divided into four categories according to the focus of clean-up.
"The area with the largest regional tax preferential policies should be the western region, including some ethnic minority areas. It is reasonable for them to enjoy a larger discount and should be retained in this clean-up. " Su Ming said.
In addition, the development of poor areas is relatively backward, which is the object of tax preferential policies, so it is "necessary" to retain tax preferential policies for them.
For all kinds of high-tech development zones (hereinafter referred to as "high-tech zones") distributed in the east, middle and west, Su Ming believes that the purpose of establishing high-tech zones by the state is not only to promote economic growth, but to put those industries, products and equipment with leading technology and high added value in these areas, which will produce agglomeration effect. "Therefore, it is also necessary to arrange preferential tax policies for high-tech zones."
Su Ming also stressed that tax incentives for high-tech zones should not be inclusive. As long as you enter the high-tech zone, it is not the same as getting tax incentives. "The discount should be aimed at enterprises, and the product and technical level of an enterprise can meet the requirements."
In April, 2008, the Ministry of Science and Technology, the Ministry of Finance and the State Taxation Administration of The People's Republic of China jointly issued the Administrative Measures for the Accreditation of High-tech Enterprises, pointing out that the administrative department of science and technology, the financial and taxation departments at the same level and * * jointly constitute the local high-tech enterprise accreditation management organization.
Zhang Bin, director of the Tax Research Office of the Institute of Finance and Economics of China Academy of Social Sciences, told the reporter of Caijing Weekly that in practice, the identification of high-tech enterprises is mainly done by the science and technology department. "The science and technology departments in some areas are rent-seeking, and the recognized enterprises are not recognized. If you don't meet the requirements, spend money to buy an appraisal. "
In June 2009, Liu Jiayi, Auditor-General of the National Audit Office, disclosed the tax evasion of fake high-tech enterprises in the audit report submitted to the National People's Congress Standing Committee (NPCSC). Of the 1 16 enterprises randomly selected by the National Audit Office, 85 did not meet the requirements, and the tax benefits enjoyed by these enterprises reached 363 1 100 million yuan. Su Ming said that the next step in the adjustment of tax preferential policies in high-tech zones will mainly focus on the determination of strict preferential targets.
In addition, in a large number of regional plans or various development zones, parks and new districts, some areas have arranged preferential tax policies and set preferential time. For these preferential policies, "the expired ones will not continue, and the unexpired ones will have a clear termination time".
Regional preference is difficult to control.
Although the thinking is clear, it is difficult to predict what effect this round of tax clearance will achieve.
Previously, some laws and regulations were issued to regulate regional tax incentives and local government's "land policy", but from the current point of view, the results are not obvious.
For example, in 2000, the State Council issued the "Notice on Correcting Tax Refund Policies Made by Local Authorities", which made it clear that the policy of withholding and paying taxes made by local authorities would be stopped from June 5438+ 10/day, 2000. In 2008, the new "Enterprise Income Tax Law" came into effect, which is essentially a legal regulation of regional income tax preferences. According to the new law, except for a few special areas, income tax concessions in many areas should be cancelled and replaced by industrial concessions.
It is not the first time that the national fiscal and taxation system has been investigated. As early as 2004, the Ministry of Finance of China and State Taxation Administration of The People's Republic of China cleaned up the preferential tax policies nationwide. In that clean-up, State Taxation Administration of The People's Republic of China inspected the application and implementation of preferential tax policies in 2527 development zones nationwide, including 2 18 national development zones.
Results * * * More than 0/000 enterprises registered in the region and operating outside the region were found out, and problems such as newly-established enterprises enjoying tax preferential treatment, expanding the scope of application of tax preferential treatment, increasing the proportion of preferential treatment, extending the preferential period, and illegal tax reduction and exemption were found out. Accumulated tax payment was 430 million yuan, and 88 local tax-related documents that did not meet the provisions of the tax law were cleared.
However, it seems that the effectiveness of this inventory did not last long. Some media took Shenzhen, Qingdao and Lanzhou as samples to investigate the implementation of preferential tax policies. The data shows that in the past 10 year, excluding export tax rebate, the total amount of preferential tax policies implemented by Shenzhen State Taxation Bureau increased from 3.256 billion yuan to 24.399 billion yuan, and Qingdao State Taxation Bureau increased from 2.4 billion yuan to 8.4.1200 million yuan. Lanzhou State Taxation Bureau increased from 265 million yuan to 886.5438+0 billion yuan.
"If we only mention this cleanup in principle, the place will not move at all." A unified person from the finance and taxation department of Wuhan told the reporter of Caijing National Weekly.
There are many factors behind the repeated prohibition of regional preferential treatment. For example, it is difficult to control the preferential tax policies in the "national prefix" area, which is the result of the game between local and central governments and ministries.
Zhang Bin said that as early as 1994, when the tax-sharing system was reformed, a principle was made clear, that is, ministries and commissions could not directly introduce fiscal and taxation policies, and they had to be countersigned by the Ministry of Finance and State Taxation Administration of The People's Republic of China. "However, since then, all localities have declared various demonstration zones, one for projects and the other for tax relief. These two are the most authentic. Therefore, the finance and taxation departments are under great pressure and have accumulated about 50 concessions for a long time. "
In addition to the impulse to attract investment, there is a deeper reason, that is, enterprises do face higher tax burden.
Jiang Lin told the reporter of Caijing Weekly that the corporate tax rate in China is very high, which is inherited from the tax-sharing reform of 1994. "At that time, the level of tax collection and management in China was not high, and the tax receivable of 100 yuan could only be collected in 48 yuan, so the total tax level should be ensured by raising the tax rate." Jiang Lin said, "But now the ability of tax collection and management has been significantly improved. Tax receivable 100 yuan can actually be close to 85 yuan, and the tax rate is still at a high level. Enterprises generally feel that the tax burden is heavy. "
In this context, in order to ensure the vitality of enterprises, a subtle tacit understanding has been formed between tax evasion by enterprises in some areas and the relaxation of tax collection and management by local governments.
A radical solution
Fundamental reform measures are needed to eradicate the chaos of regional tax incentives.
Yang Zhiyong, a researcher at the National Institute of Economic Strategy, told the reporter of Caijing Weekly that the clean-up was far greater in breadth and depth than before. Under the background of comprehensive deepening reform, finance is positioned on the basis of national governance, which provides an opportunity for the standardization of regional tax preferences.
The Decision of the Central Committee on Several Major Issues of Comprehensively Deepening Reform issued at the end of 20 13 pointed out that it is necessary to strengthen the standardized management of tax incentives, especially regional tax incentives, in accordance with the principles of unified tax system, fair tax burden and fair competition. The unification of preferential tax policies shall be stipulated by special tax laws and regulations to clean up and standardize preferential tax policies. Improve the national tax and local tax collection and management system. 2065438+At the beginning of July, 2004, Minister of Finance Lou Jiwei was interviewed by the media including the reporter of Caijing National Weekly. When talking about clearing up regional tax preferences, he repeatedly mentioned "statutory taxation" to promote the unification of local tax systems.
The so-called statutory taxation is to determine the basic content and core elements of taxation through legal forms. Li Wanfu, director of State Taxation Administration of The People's Republic of China Institute of Taxation Science, said that the principle of "statutory taxation" was established in the legislative law promulgated and implemented in 2000, and basic systems such as finance and taxation can only make laws, which are the exclusive legislative matters of the NPC and its Standing Committee. However, this provision has not completely "landed" in practice.
A researcher at the Research Institute of the Ministry of Finance told the reporter of Caijing Weekly that this is the fundamental problem behind the chaos of regional tax incentives, and the tax policy cannot be completely divorced from the leadership of the administrative department.
He believes that accelerating the legalization of preferential tax policies can be promoted from two aspects. One is to clean up and integrate the existing preferential tax policies, and the State Council will formulate unified laws and regulations to stipulate the specific matters, examination and approval methods, rights and responsibilities of preferential tax policies; The second is to standardize the management authority of tax incentives and give local governments certain management authority by means of central authorization.
In addition, taxes are generally collected first and then returned, and the returned taxes actually belong to the category of "fiscal expenditure", which is called "tax expenditure". In the new round of fiscal and taxation system reform, "comprehensively standardizing preferential tax policies" is listed as one of the seven tasks of "improving the budget management system".
A number of experts told the reporter of Caijing National Weekly that we should learn from the experience of developed countries, gradually incorporate tax expenditures into the budget preparation, and better account and control the tax losses caused by tax incentives by establishing a fiscal budget system with tax incentives, thus binding local governments. (Source: Caijing National Weekly)