Fiscal and Tax rule of law construction helps to build a well -off society in an all -round way
September 16, 2020 08:42 Source: "China Social Sciences" September 16, 2020 Total 2012 Author: Hou Zhuo

Fully built a well -off society in an all -round way,It is also the centralized promotion period of the reform of the fiscal and taxation system and the construction of fiscal and taxation.,The internal connection between the two is very clear。The report of the 19th National Congress of the Communist Party of China pointed out,The main contradictions in our society have transformed into a contradiction between the people's growing good life needs and unbalanced and inadequate development。There are certain differences in the degree of economic and social development between regions,It is one of the expression forms of "imbalance and insufficient development"。Objectively speaking,Relatively lagging economic and social development in some regions usually has many objective reasons,If natural resources are more barren、Geographical conditions are not conducive to large -scale development, etc.。But none of these residents in the region enjoy public services in the same reason for residents in other regions,Because of the emergence of "public products" and "public services",It is to correct several failure phenomena that may induce the market to allocate resources,To achieve equalization of basic public services,This is also the meaning of the state that the state undertakes fiscal rights。

In the past,There are some problems in the division of fiscal rights between governments at all levels in my country,The supply of public products and public services in different regions is not balanced。One,Pay certain affairs that should be responsible for the central government for local processing,Add the fiscal burden on the local government,It may also lack quality and output when providing other public services bet365 live casino games in areas with difficulty in financial resources。For example,The governance of the international river river involves national interests,It should be managed by the central government,But to the place in the past,and our country’s international river is mainly distributed in the northeast、Northwest and Southwest Regions,These areas are not particularly rich in general,The relevant fiscal rights right to the place to the place to bear a small burden。Its two,The coverage of the common rights is wider,But the definition of how to bear responsibility is not clear enough,Treatment of fiscal rights in practice downward。Social Security、Public Health、Compulsory education and many other fields,The central and local finances assume certain expenditure liability,But in the past, the scope of responsibility of governments at all levels did not clearly define,Create the blurred power and responsibility and even appear "superior petition、Buying a Plus "phenomenon。In this situation,Matters of the vital interests of the people who are related to the people,It may be due to the differences in the financial resources of various places.。

For this,The Third Plenary Session of the Eighteenth Central Committee of the Party proposed that "adapting to the responsibility and expenditure responsibility",The Fourth Plenary Session of the Eighteenth Central Committee also emphasized that "improving the legal system of different levels, especially the central and local governments,",The "Thirteenth Five -Year Plan" planning outline clearly states that "moderate to strengthen central affairs and expenditure responsibilities"。Guided by it,In 2016, the State Council formulated the "Guidance Opinions of the State Council on Promoting the Reform of the Central Committee and Local Fiscal Power and Expenditure Responsibility" (Guofa [2016] No. 49,In terms of fiscal rights division: bet365 live casino games First, the central affairs have been appropriately strengthened,Especially worth pointing out,Its clear "national major infectious disease prevention and control" should belong to the category of central affairs; second, for the right to be performed by the local area,Not a place,Instead, it is emphasized that the central government must also propose standardized requirements for the performance of local fiscal rights,This is largely avoided to a large extent.,In particular, it is required to decompose and refine the responsibilities of governments at all levels,Avoid pushing each other due to unclear responsibilities。Later,The General Office of the State Council also issued the "Notice of the Reform Plan of the Central and Local Common Power and Expenditure Responsibility of the Central Committee in the Basic Public Service" (National Office Fa [2018] No. 6),The requirements for formulating basic public services to ensure national basic standards,strongly guaranteed residents in relatively backward areas,You can also enjoy basic public services that are roughly the same level as residents of other regions。

Objectively speaking,In recent years, my country has been very deep in the division of fiscal rights between the government in recent years、His results are happy,Strengthen central affairs and straighten the common rights,It is the two major focus of related reforms。Next stage,With the continuous accumulation of experience experience in the early stage of reform,and the continuous improvement of national governance capabilities,It can be considered to further strengthen the central government in education、Social Security、Public health in the fields of public health assumed。Even if the characteristics of these areas are based on the characteristics of these areas, the relevant financial rights must be set as the common right of common matter,Improve the proportion of the Bet365 lotto review central government's responsibility,Clearly set the national unified public service standard,and provide transfer payment when there is a financial gap in some areas,It is also a direction worthwhile。

Fair and reasonable income distribution pattern is an important symbol for building a well -off society in an all -round way。The Third Plenary Session of the Eighteenth Central Committee proposed to "gradually form an olive type distribution pattern",That is, those with middle income must occupy the absolute majority of the crowd,Absolute phenomenon is basically eliminated,The proportion of low -income people and high -income people is small。The Fourth Plenary Session of the 19th Central Committee of the Central Committee is proposed,To improve taxes、Social Security、Transfer payment, etc. The re -assignment adjustment mechanism of the main means,Taxation for increasing low -income income、Expand the middle income group、Excessive adjustment of income is helpful,But the play of its positive effect requires the design of the tax law that needs to be designed as a support。In recent years,Taxation reform is in full swing,Many measures are designed to strengthen the strength of allocation and adjustment,May wish to clarify a lot of personal income tax laws from all walks of life。

In terms of income income in low income,The focus point of the tax law is mainly to accurately define the border of national tax rights,Avoid taxation of taxes to obstruct the taxpayer to maintain basic survival standards。Modification of the Personal Income Tax Law in 2018,It is reflected in this regard to the fullest。First,As always, the tax repair method is as long as ever,The amendment of 2018 also raised the general deduction,Change the original salary salary deduction standard of 3500 yuan/month to 60,000 yuan/year comprehensive income deduction standard,This makes a considerable part of low -income groups no longer become taxpayers who have become personal bet365 live casino games income tax。Next,The general deduction established by the 2018 Repair Law is based on the annual cycle,This is different from the monthly practice of the month before the revision,This design is most conducive to those who have unstable income,This type of population has a high degree of coincidence with low -income people。Assuming someone in a natural year,Revenue of 30,000 yuan in only two months,Do not consider other deduction factors,If the general deduction is still in the monthly unit (that is, 5000 yuan/month),then it must pay high taxes; but the new tax law is changed to the annual tax cycle,The taxpayer obtained a total of 60,000 yuan in income,No taxpayment is not generated。Last,The tax collection mode combined with the combination of the comprehensive and classification after the amendment of 2018,Salary salary、Labor remuneration、Draft Remune、Four types of revenue and other four income mergers as a comprehensive income,Uniform applicable general deduction、Special deduction、Special additional deduction,This is conducive to no stable salary income、Vulnerable groups relying on zero work。Most of the income obtained by such people belongs to labor remuneration。In the old French realm,After deducting 800 yuan or 20%per income,Applicable 20%tax rate to get taxable,The burden is too heavy; after the practice,,Each labor remuneration income is deducted from 20%and included in comprehensive income,The general deduction of 60,000 yuan/year after the end of the year,You can also enjoy special deductions and special additional deductions,So one here,Low -income people may not have to pay a tax,I will even get tax refund for the tax that has been deducted in advance。

In terms of expanding the middle income group,Tax Law on the basis of avoiding the basic survival of taxpayers,Also try to maintain and even promote the decent and dignified life of taxpayers。One bet365 best casino games of the 2018 individual tax repair method is a stroke of six new types of special additional deductions,Covering children's education、Continuing Education、Disease Medical、Housing rent、Housing loan interest、Nursing elderly and other aspects。​​In terms of adjusting high income,2018 Personal Repairing Law has not blindly obeyed the highest marginal tax rate to reduce the highest marginal tax rate,Still maintaining it at 45%。The reason is: on the one hand,Excessive adjustment of income is adapted to reality and national conditions,my country is currently in a decisive period for the establishment of a well -off society in an all -round way,Economic development and people's living standards are still in the "climbing" stage,Relax of the tax law regulatory of too high income is not the ideal choice at the current development stage; on the other hand,Under the background of relatively stable financial demand,Tax reduction of high -income people means that the tax burden level of low -income people must be kept stable or even slightly improved,This is obviously not in line with the current strategic direction and institutional orientation。

At the same time, you must also recognize,These three dimensions of optimization of income distribution in the tax system,There are also several places to be improved。The dimension of "increase",60,000 yuan/year deduction standards are slightly low,More critical is,The mechanism of dynamic adjustment of the deduction standard in response to the changes in the price index needs to be established。Dimension in "Expansion",Multiple types of special additional deductions implemented fixed deductions,The final quota has room for improvement,In addition, you can also consider adding children under 3 years of age、Deduction of the spouse's disability or income -free deduction item。The dimension of "limit",Compared with the highest marginal tax bet365 Play online games rate of 45%, comprehensive income,Property transfer、Taxation of capital gains such as capital gains and other tax rates to implement a 20%proportional tax rate,The main sources of income from many high -income people are not wages and salary but property transfer、Capital benefits,Therefore,The tax rates of other types of taxes are still optimized。So many measures,It is expected to laid a more solid foundation for fiscal and taxation for the completion of a well -off society。

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