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1、在积极财政政策中应充分发挥税收的作用（We should give full play to the role of Taxation in the active fiscal policy）We should give full play to the role of Taxation in the active fiscal policyWe should give full play to the role of Taxation in the active fiscal policy, 2008-12-20, 15:15:22This year the central economic
2、 work conference and Premier Zhu Rongjis government work report clearly pointed out that the country will continue to implement a proactive fiscal policy to expand domestic demand, stimulate economic growth, enhance Chinas economic development. The author thinks that, based on the issuance of treasu
3、ry bonds this year to continue, the implementation of the proactive fiscal policy, we should give full play to the role of Taxation, based on the structural adjustment of tax, strengthening tax collection, loopholes, stipulated in the law, in order to ensure adequate financial resources to support t
4、he smooth implementation of fiscal policy.Tax policy is an important component of fiscal policyActive fiscal policy is for the economic slowdown, a counter cyclical economic adjustment policy of the main means of social total demand and take, its purpose is in a short period of time through large-sc
5、ale financial investment, the rapid expansion of social effective demand, increase the total purchasing power of society, the social total demand and supply to in order to promote economic development. Generally speaking, the economic measures of the active fiscal policy started mainly includes two
6、aspects: one is through tax cuts, increase the disposable income of residents and enterprises, enhance the enterprise investment capacity and increase the purchasing power of residents; two is through the issuance of treasury bonds, the implementation of the budget deficit, to increase government in
7、vestment and increase public consumption, so as to expand the enterprise product the market, stimulating consumer demand. Obviously, the purpose is to expand the aggregate demand of society, and to make social reproduction and expansion reproduction run smoothly. For the issuance of bonds, the imple
8、mentation of the budget deficit, can be put into the hands of the government centralized spot social idle funds through infrastructure construction, increase public consumption and encourage exports to help expand the immediate spending, the measures of both developed countries and developing countr
9、ies in the implementation of the proactive fiscal policy, usually by. But for the means of reducing taxes, countries will have different choices about whether to cut taxes or determine the scale of tax reduction and the scope of tax reduction according to the financial capacity and the scale of fina
10、ncial expenditure and the prevailing economic situation. From the angle of theory and practice, the implementation of the proactive fiscal policy does not mean to massive tax cuts, and the issuance of bonds of space is limited, but can not rely on tax cuts, and should give full play to the role of T
11、axation, effectively implementing positive fiscal policy.Taxation is the ultimate financial guarantee of fiscal policyThe 1. tax is the basic source and ensure national fiscal revenue and expenditure, is the main means for the government to implement social policies: first, in the form of fiscal rev
12、enue, tax can only bring to government stable income, and free of charge for national public expenditure, the main source of tax revenue and form, and adapt to public finance expenditure pattern. Secondly, taxation plays a major role in the governments implementation of economic and social policies.
13、 Tax revenue is the most standardized measure for the government to participate in the distribution of GDP, and it can effectively go into all fields of social and economic activities, and the point of taxation is the point of regulation. Using tax adjustment and distribution, we can intervene less
14、in the market economy and obtain the best allocation effect. Thirdly, the tax collection economy and legal means as one, through the establishment of a scientific and standardized tax legal system, the rational adjustment of the use of tax policy, can promote economic restructuring, and effectively
15、guide the optimal allocation of resources. Finally, fair competition is the prerequisite for the development of market economy. A reasonable tax system, a unified tax law and a fair tax burden play an important role in straightening out the relations between the state and enterprises, the central an
16、d local distribution relations, and achieving fair competition. Therefore, in order to develop the socialist market economy, we must constantly improve the understanding of the importance of tax work and greatly improve the position and function of Taxation in the national economy.2., expanding the
17、scale of fiscal expenditure, ultimately can not be separated from tax support. Last year, Chinas industrial and commercial tax revenue increased by 100 billion 300 million yuan, the states financial strength has thus greatly increased, the implementation of the proactive fiscal policy and the realiz
18、ation of economic goals have made important contributions. In the face of the economic situation in 1999, starting from the reform, development and stability, there are many non do not need to make arrangements for the big budget this year, this includes countries continue to increase investment in
19、infrastructure, increase the agriculture water conservancy and environmental protection investment, increase transfer payments and continue to do the basic living allowances for laid-off workers from state-owned enterprise and reemployment work and so on, these are the need for greater fiscal expend
20、iture, and more tax revenue is the guarantee of financial expenditure. Because the current tax revenue accounted for more than 90% of fiscal revenue, if there is no steady increase in tax revenue, the growth of fiscal expenditure will be limited.3., to reduce the pressure on national debt, we must r
21、ely on the steady growth of tax revenue. Borrowing is an important measure of positive fiscal policy,But the scale of borrowing must be compatible with the level of national economic development and the financial strength of the country. At present, the scale of Chinas national debt has a certain pr
22、essure on the national finance, especially the central government. From the space of issuing treasury bonds, there is limited space for further expansion of the government investment scale supported by active fiscal policy. Judging from the dependence of the central government debt and the repayment
23、 rate of the national debt, the active fiscal policy can not be regarded as following. Debt dependence refers to the degree of dependence on the current debt income. According to the experience of all countries, this indicator should be controlled at 15% - 20%. The central government debt dependence
24、, internationally recognized security line for 25 - 30%. China has more than 50% since 1994 1998, the central government debt dependence has reached 60.4% (= 3891/6443); debt repayment rate refers to the amount of debt servicing and the proportion of fiscal revenue, is generally believed that the in
25、ternational community should be controlled within 10%, and last year China has reached 24.3%. The fundamental solution to the problem is to increase tax revenues and raise the two share. But in terms of the scale of fiscal expenditure is fixed, tax and treasury of recurring revenue is a form of shif
26、t, you increase the mutual substitution between I, the steady growth of tax revenue can directly reduce the scale of treasury bonds, and ultimately reduce the pressure on the central government bonds.4., long-term financial revenue and expenditure balance can not be separated from the steady growth
27、of taxation. According to the national budget in 1999, the central budget deficit was 150 billion 300 million yuan. Considering the balance of comprehensive financial credit, Chinas potential financial deficit and debt financing scale has been relatively large, and the issuance of treasury bonds is
28、only a short-term fine-tuning measures taken by our country in a very economic period. Fundamentally speaking, economic growth should be based on social investment and consumption growth, and actively expand exports and use foreign capital. In the medium and long term, China must adhere to the princ
29、iple of fiscal revenue and expenditure balance, implement a moderately tight fiscal policy, and gradually reduce and eliminate fiscal deficits. To make up for the huge expenditure gap of the proactive fiscal policy and achieve fiscal revenue and expenditure balance, we can only rely on the growth of
30、 tax revenue.Our country is not suitable for large-scale tax cutsSome people think that massive tax cuts is the inevitable choice of active fiscal policy, and raised objections to the policy orientation of our current implementation, but the author thinks, whether in theory or in practice, the tax i
31、s indeed an important measure of fiscal policy, but the scale of tax cuts and space according to different conditions to determine the specific, from the specific in China, there is no much space, if large-scale tax cuts, it is neither realistic nor possible.1., the proportion of tax revenue in GDP
32、is too low, and the country has insufficient financial resources. Since the reform and opening to the outside world, China has basically taken the road of tax reduction and profit reduction. The proportion of the financial GDP and the central governments total financial revenue has been declining. I
33、n recent years, the proportion of the national tax revenue in GDP is only about 11%. Due to the low proportion of countries, lead to a serious shortage of financial resources, expanding the deficit, the debt scale continued to increase, which not only affects the countrys macro-control ability, incr
34、ease the pressure to further deepen the reform, will also weaken the ability to withstand the financial crisis.2. developed market economy, the tax law mechanism is not perfect. As Chinas market mechanism is not perfect, the enterprise investment and management behavior is not standardized, enterpri
35、ses especially state-owned and collective enterprises are not sensitive to tax cuts, especially for a long time around through a variety of ultra vires and disorderly tax cuts to promote local economic development practices still occurs, local protectionism and objectively contributed tax evasion, w
36、hich greatly weakened the leverage of tax. In this case, the implementation of tax cuts is not only difficult to achieve the desired results, but also may disrupt the tax order.3., short-term tax cuts will not affect corporate investment decisions. The use of tax cuts to stimulate economic growth is
37、 a short-term practice in every country. Nor can an enterprise survive and grow on tax cuts for a long time. The decisive role of the investment decision is the expectation of the enterprise to the market. In Chinas current consumption without hot spot market, no hot items, no investment hotline , r
38、elying on tax cuts to stimulate business investment effect. Only by relying on state investment to stimulate demand growth, expanding market through demand growth, and stimulating production and investment enthusiasm, can we promote economic growth.4., to increase infrastructure construction and pro
39、mote industrial restructuring, we must rely on government investment and guidance. Compared with the whole national economic development, many of our countrys public infrastructure, environmental protection and other debt more, these investment projects long recovery period, directly to the low rate
40、 of return, investment scale, can only rely on the national financial investment funds. In addition, Chinas industrial structure is not reasonable, in urgent need of the adjustment phase, if a large number of tax cuts, processing projects will stimulate enterprises to further expand investment in fa
41、st track,Lead to a new round of blind investment and repeated construction, making irrational industrial structure more distorted. Only through the investment and guidance of the government can we fundamentally adjust the industrial structure and promote the upgrading of enterprises so as to enhance
42、 the development potential of enterprises.5., Chinas current tax revenue growth still has a certain potential. Income tax is not free to expand the scope of Taxation and spending, but in a given tax condition, according to the existing tax policy, strengthen tax collection, tax law, collect receivab
43、le. From the 1998 tax situation, according to incomplete statistics, the liquidation of arrears of 22 billion yuan, the total arrears of 50.7%; the implementation of tax inspection Zhabu tax 46 billion yuan, an increase of 15 billion 700 million yuan over the previous year; strengthening the collect
44、ion and plug the loopholes in the income of 2 billion 330 million yuan; improve the tax law enforcement environment, correct violations of 623 documents, levying tax warehousing 1 billion 100 million yuan; smuggling, a net increase of 2 billion 600 million yuan tariff. It is worth noting that, altho
45、ugh the commercial small scale taxpayers levy rate and average import tariff rate is greatly reduced, but by strengthening administration and smuggling, the business tax, the customs import tax and tariff growth in varying degrees. From the recent data released, 98 years, the total retail sales of 2
46、4155 yuan, while the business value added tax is only 79 billion 400 million yuan. If the business value added tax is levied at the rate of 4%, the national business value-added tax should be 96 billion 600 million yuan, which is 17 billion 200 million yuan less than the actual value added tax. This
47、 shows that Chinas current organizational income potential is still great, as long as measures are in place, we can increase more tax revenue.Tax policy orientation in Chinas active fiscal policyThe 1. part of fee to tax as soon as possible and implemented, in order to reduce the burden on enterpris
48、es, enhance national financial resources. Gradually straighten out the distribution relationship between the state and enterprises. The burden of enterprises in China is too heavy, not mainly because of the heavy tax burden, but the rapid expansion of various fees and funds. Not only the amount of t
49、he burden, but the majority is unauthorized establishment, belongs to all sorts of excuses for arbitrary charges, serious erosion of state tax base. In 1998, the country was divided into three batches for the elimination of illegal, unreasonable funds and fees involving enterprises, totaling 727 items, reducing the burden on enterprises by about 37000000000 yuan. This year, this reform will continue to promote and deepen, and the toll road vehicles as a breakthrough, to replace the road t