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The market environment of fair competition is a necessary condition for the healthy development of market players, and it is also an inherent requirement for building a new development pattern, promoting high-quality development and promoting common prosperity. What role does the tax authorities play in promoting fair competition? How to further improve the level of tax services and better stimulate the vitality of market players? The reporter interviewed Wang Jun, director of the State Administration of Taxation, on this issue.
Reduce the tax burden and create a fair competitive market environment
A good tax environment is an important guarantee for promoting fair competition and healthy development of enterprises.
"General Secretary Xi Jinping stressed that it is necessary to promote the formation of a market environment of fair competition and create a broad space for the development of various market players, especially small and medium-sized enterprises." Wang Jun said that the implementation of this important instruction to the tax department is to find ways to lower the nominal tax rate, to find ways to raise the actual collection rate, to find ways to crack down on tax evasion, to find ways to optimize tax services, and to promote the formation of a situation in which enterprises of all kinds of ownership systems and large, medium, and small enterprises of all sizes compete for development, benign interaction, and standardization.
Wang Jun introduced that in recent years, the tax department has actively participated in the reform of the tax system and the formulation of preferential tax policies, promoted the continuous reduction of nominal tax rates and rates, ensured that large-scale tax reductions and fee reductions came into effect, and actively supported the development of various market entities, especially small and medium-sized enterprises.
-- Multi-tax reform has effectively reduced the nominal tax rate. Through the implementation of the VAT reform reform, double taxation has been eliminated, the VAT rate has been significantly reduced for two consecutive times, the standard tax rate of 17% has been reduced to 13%, and the levy rate for small-scale taxpayers has been reduced from 3% to 1% in stages. The policy of halving the corporate income tax levied by small and low-profit enterprises has been continuously strengthened, resulting in a reduction in the actual tax rate to 2.5%. The proportion of basic old-age insurance units for urban workers has been reduced from 20% to 16%, and the social security payment burden of enterprises, especially small and micro enterprises, has decreased substantially.
-- Large-scale tax cuts and fee reductions have significantly reduced the macro tax burden. During the "13th Five-Year Plan" period, the total number of new tax cuts and fee reductions nationwide exceeded 7.6 trillion yuan, of which 4.6 trillion yuan was reduced, driving China's macro tax burden from 18.13% in 2015 to 15.2% in 2020, a decrease of nearly 3 percentage points.
Tax reduction and fee reduction not only focus on inclusiveness, but also focus on pertinence. Wang Jun said that from the perspective of enterprise types, science and technology innovation enterprises are the main beneficiaries. As the R&D expense deduction policy continues to intensify, the number of enterprises enjoying the policy nationwide has increased from 52,600 in 2015 to 427,000 in 2020. From the perspective of different ownership systems, private enterprises are the main beneficiaries. From January to August this year, private enterprises added 304.4 billion yuan in tax cuts and fee reductions, accounting for more than 70%. From the perspective of enterprise scale, small and micro enterprises are the main beneficiaries. From January to August this year, the new tax reduction policy to promote the development of small and micro enterprises totaled 140.2 billion yuan, accounting for 45.2% of the total new tax reduction.
Emphasis is placed on both "rigid" and "soft", and fair supervision promotes fair competition
Tax supervision is very complicated, and the task of scientific supervision is even heavier. Wang Jun pointed out that in recent years, the taxation departments have distinguished between situations, effectively implemented measures, tried every means to plug leaks and increase incomes, raised the actual collection rate, tried every means to strictly investigate and quickly investigate, cracked down on tax evasion, and promoted fair competition with fair supervision.
First, for minor violations without subjective intent, optimize tax law enforcement methods and promote flexible and temperate law enforcement. For example, in April this year, the first batch of 10 tax administrative penalties including the "first violation of the penalty" list was launched, and more than 60,000 taxpayers have benefited in the past six months. The second batch of "first violations without penalties" list will be launched in the first quarter of next year.
Second, for general tax-related violations, use tax big data to continue to improve the dynamic "credit + risk" regulatory system, strengthen accurate supervision, and improve regulatory efficiency. Taxpayers with high credit and low risk are not disturbed or disturbed less; taxpayers with low credit and high risk are strictly managed and supervised. During the "13th Five-Year Plan" period, the number of risk taxpayers analyzed and responded by the tax department fell by 22.1% per year, and the average annual increase in the tax payment of households increased by 29.7%, which reflected the effectiveness of accurate supervision on the one hand, and on the other hand, it also showed that taxpayers' risk awareness and rule of law awareness were continuously improved, and the compliance and compliance with the tax law were continuously improved.
Third, we should resolutely and severely crack down on the malicious tax evasion of lawbreakers and not be soft at all. From August 2018 to the end of September 2021, the State Administration of Taxation, the Ministry of Public Security, the General Administration of Customs, and the People's Bank of China jointly launched a three-year special campaign to continuously and accurately crack down on "fake enterprises", "fake invoices" and "fake exports" to defraud tax rebates and tax preferences, investigate and punish 444,800 suspected illegal enterprises, and crack 325 cases involving more than one billion yuan and 39 cases involving more than 10 billion yuan.
Optimize services to better stimulate the vitality of market players
To promote the formation of a more level playing field market environment, high-level services are indispensable. Wang Jun introduced that this year, the tax department launched the "I do practical things for taxpayers and facilitate the spring wind action of private taxation", launched 100 service measures, and the number of service complaints in the first three quarters was 17.8% lower than that in the same period in 2020.
Wang Jun said that the focus of the tax department's work to optimize tax services is mainly reflected in the "three changes".
Shift from offline services to both online and offline services. At present, 203 of the 214 businesses can be handled online, nearly 90% of tax-related matters, 99% of tax declarations can be handled online, and the social security premiums paid by enterprises and individuals that have just been transferred to the tax department have basically realized online and handheld offices in June this year.
From common service to personalized service. Relying on tax big data, the preferential tax policies are associated with the taxpayer payer data, and a unified national 4219 tax label system of 9 categories and 4 levels is established, and the "point-to-point" accurate push is established. Since the beginning of this year, 47 batches of preferential tax policies have been accurately pushed, benefiting 513 million taxpayers.
Shift from focusing on procedural services to paying more attention to equity services. For example, in recent years, in order to serve the integrated development of the Yangtze River Delta, the "16+10" Integrated Tax Support System of the Yangtze River Delta has been built to promote the unification of law enforcement standards in the region. Since October 1 this year, the tax authorities have implemented a unified tax administrative punishment discretionary standard in the Beijing-Tianjin-Hebei region, and unified the punishment standards for 53 tax violations in 7 categories to effectively protect the legitimate rights and interests of taxpayers.
Wang Jun said that after about 5 years of efforts, the tax department strives to basically build a smart tax with tax big data as the driving force, realize the transformation from empirical law enforcement to scientific and accurate law enforcement, from indiscriminate services to refined, intelligent and personalized services, from "tax management by tickets" to "taxation by numbers" Classification and precision supervision, comprehensively improve tax law enforcement, services and supervision capabilities, and better create a fair and competitive tax environment.
Planner: Zhao Cheng
Producer: Hu Qinghai
Coordinator: Han Jie, Qiu Hongjie, Liu Zheng
Text reporter: Wang Yuxiao
Poster Maker: Wu Hao
Video Producer: Yang Mu, Zhang Qiao
Text editing: Gemdale
Video editors: Shen Wen, Zhu Shun