<對話稅收 稅制改革關鍵之年到底改什么?>

< dialogue tax tax reform of key years really changed? >

改革。2015年的關鍵詞還是改革。邁過元年，全面深化改革來到了“關鍵之年”。新常態下，稅制改革關鍵之年改什么?哪里是關鍵?正在召開的全國“兩會”，代表委員的熱議正為稅制改革提供更具民意的路徑。

Reform. Keywords or reform in 2015. Beyond the first year, comprehensively deepen the reform to the years of the "key". Under the new normal, the years of tax reform key change? Where is the key? The NPC and CPPCC is held, representatives of hot debate is the path of the tax system reform to provide more public opinion.

政府工作報告為2015年稅制改革指明了方向，來自各界的建議則為稅制改革繪制著路線圖。作為“四個全面”中全面深化改革的重要內容，財稅體制改革將在已經取得的成績基礎上，繼續攻堅克難，將在依法治國的框架下，尋求新的發展之路。

The government work report pointed out the direction for the reform of tax system in 2015, from all walks of life advice for tax reform roadmap. As the "four comprehensive" comprehensively the important content of deepening reform, fiscal and taxation system reform will be on the basis of already achieved, continue to overcome difficult, will be in the framework of the rule of law, seeks the new development road.

“兩會”議稅收，“稅”眼看改革。期待“兩會”促進稅制改革更科學有效，促使民眾“獲得感”逐步加深。

"Two sessions", tax reform of "tax" to see. Looking forward to promote tax reform is more scientific and effective, "the two meetings" spur people to "get" gradually deepened.

稅制改革：新的起點加快步伐

Tax reform: a new starting point is speeding up

繼續實行結構性減稅，是政府工作報告為稅制改革定下的基調。

Continue to implement structural tax cuts, is the government work report to set the stage for tax reform.

“財稅改革是我國全面改革的重要組成部分，是全面改革的支撐。財稅配套改革的總體設計還是相當清晰的。”全國政協委員、財政部財科所研究員賈康表示，稅制改革是財稅改革的三大任務之一(另兩項為預算改革、理順中央與地方財權事權關系)，稅制改革突出六大稅改任務，包括已經推進的“營改增”、資源稅改革、消費稅改革、加快房地產稅立法并適時推進改革、環境稅改革和個人所得稅改革等。

"Reform of the fiscal and taxation is an important part of comprehensive reform in our country, is the comprehensive reform of support. The fiscal and taxation reforms of the overall design is quite clear." The CPPCC national committee, the Treasury money by researcher, said jia kang tax reform is one of the three major tasks of the fiscal and taxation reform (the other two budget reform, straighten out the relationship between central and local financial powers), tax reform highlights six major tax reform tasks, including already push to add "camp", the reform of resource taxes, the consumption tax reform, accelerate the reform of real estate tax legislation and timely boost, environment tax reform and the personal income tax reform, etc.

“營改增”方面，2014年，“營改增”全年減稅1918億元。2015年是“十二五”規劃的收官之年，按照國務院提出的“力爭‘十二五’期間全面完成‘營改增’改革”的要求，今年“營改增”將全面推開。目前，僅剩下生活性服務業、建筑業、房地產業和金融業這四大領域未納入改革范疇。

"Camp to increase", in 2014, to increase "camp", the tax totaled 191.8 billion yuan. 2015 is final year "twelfth five-year" plan, according to the state council put forward the "strive for during the '12th five-year' complete 'camp to increase reform" requirements, "camp to increase" will be fully implemented this year. At present, the only consumer services, construction, real estate and financial sector reforms did not include the four areas.

全國政協委員、永隆銀行董事長馬蔚華就呼吁加快金融業“營改增”的步伐。他在實踐中發現，目前金融租賃公司已上報和準備上報的資產證券化業務均局限于營業稅項目。這是因為，雖然金融租賃行業已于2012年執行了“營改增”，但作為資產證券化業務的潛在投資者，銀行、信托等其他金融同業尚未執行“營改增”，導致了增值稅抵扣鏈條的斷裂。

The CPPCC national committee, wing lung bank chairman, Mr Ma is called for to speed up the pace of financial industry "camp" instead. He found that in practice at present, the financial leasing company has reported report and preparation of asset securitization is limited to the business tax project. This is because, while the financial leasing industry has been carried out in 2012 to add "camp", but as the potential investors of the asset securitization, bank, trust, and other financial trade not implement "camp" instead, led to the VAT deduction chain rupture.

他的呼吁在“兩會”期間得到了財政部兩位領導的回應。財政部部長樓繼偉、副部長朱光耀在不同場合均表示，“營改增”在2015年將爭取全面推開。樓繼偉進一步透露，房地產業的“營改增”已在研究。

He calls the "two sessions" during the responses of the two leaders got the ministry of finance. The Treasury secretary, Mr Lou, vice minister zhu guangyao said in different situations, "camp to increase" will strive for full implementation in 2015. Lou jiwei, further to increase "camp" in the real estate industry has been in the study.

消費稅方面，成品油消費稅三連調，人們在爭議中期待消費稅的改革能更進一步。“中國人海外搶購馬桶蓋”的新聞讓不少國內制造商面臨尷尬，也有不少代表委員據此建議消費稅政策調整，以將國人消費力留在國內，促進經濟增長。

Consumption, oil consumption tax even the tuning, people can look forward to the consumption tax reform further in the dispute. "Chinese overseas buying closestool inside" embarrass many domestic manufacturers face, there are many representatives hereby suggest consumption tax policy adjustment, in order to keep people spending power in domestic, promote economic growth.

資源稅方面，2014年煤炭資源稅在全國范圍內實施從價計征改革，今年其他品目資源稅從價計征有望加快推進。來自煤炭大省的全國人大代表、山西省國資委主任朱曉明今年“兩會”提出的建議，就與資源稅有關。他希望，資源稅能夠更與地方經濟發展相協調。(何樂 李萍)

Aspects of taxes on resources, coal resource tax in 2014 in the nationwide implementation of the AD valorem duty reform, other item resource tax AD valorem duty this year is expected to accelerate. From coal big province deputy to the National People's Congress, director of the state-owned assets supervision and administration of Shanxi Province xiao-ming zhu the proposal put forward by this year's "two sessions", is related to the resource tax. He hopes, resource can be more in harmony with the local economic development. (Mr. Hursh Li ping)

稅收法定：目標明確時間有序

Tax legal: targeted time orderly

稅收法定，是“兩會”的熱詞，卻不是新詞。

Tax legal, is the "two sessions" hot words, is not new.

自十八屆三中全會將“落實稅收法定”作為財稅改革的目標之一以來，國內對于稅收法定的呼聲就從未停止。

Since the third plenary session of 18 will be "the implementation of the tax legal" as one of the aims of fiscal and taxation reform, the domestic calls for tax legal will never stop.

這一次，稅收法定取得了標志性的進展：一是時間表的制定。“在2020年以前應當完成”，是財政部給出的稅收法定時間表意見，主導則由全國人大常委會。二是稅收征管法修訂進入征求意見階段。

This time, the tax revenue legal trademark progress has been made: one is the timetable. "Should be completed before 2020," is given by the ministry of finance tax statutory timetable, dominated by the standing committee of the National People's Congress. Second, the tax administration law revision stage in for advice.

依法治國，把政府的權力關進籠子里——這是稅收法定的基礎。

The rule of law, the government QuanLiGuan into cages - this is the basis of the tax revenue legal.

18個稅種中，目前僅有3個由全國人大立法，其他由國務院訂立條例——這是稅收法定的迫切所在。

18 types of taxes, there are only three by the legislation of the National People's Congress and other rules set by the state council - the tax legal urgently.

稅收法定，是法治中國的必須內容。是一個國家在法治路徑上穩步前進的象征，也是一個社會治理文明不斷提升的象征。并且，稅收實現法定，百姓的心也可以更踏實。

Tax legal, it is the rule of law must be content in China. Is a national symbol in forging ahead on the path of law, is also the symbol of civilization of a society management continuously improve. And tax to realize the legal, the heart of the people can be more dependable.

全國人大代表、暨南大學會計系教授盧馨十分關注稅收法定。她認為，在依法治國前提下，要堅持稅收法定原則，堅持依法征稅、依法納稅。

The National People's Congress, accounting, jinan university professor Lu Xin very concerned about the tax legal. She thinks, under the precondition of governing the country according to law, to uphold tax legal principle, insist on tax, pay taxes in accordance with the law.

呼喚稅收法定是依法治國、依法治稅的必然要求。但也要注意的是，稅收法定的征程尚未完成，也并不意味著現階段與前一階段的稅收行為是“任性”的。

Calling upon the tax legal is the necessary requirement of governing the country according to law, ZhiShui in accordance with the law. But also note that the tax legal campaign has not yet been completed, does not mean that the present stage from the previous phase of tax behavior is "capricious".

“落實稅收法定原則是有時間表的，我們在時間表的框架下依法開展工作，并不是隨意。”樓繼偉在“兩會”記者會上強調。提及去年連續三次上調燃油消費稅，樓繼偉表示，“調整燃油消費稅是經過共同研究的，也征求了各方意見，最后報國務院批準后才出臺政策。”(何樂 李萍)

"The implementation of the tax revenue legal principle is a schedule, we work in accordance with the law, in the framework of the schedule is not optional." Lou jiwei stressed in the "two sessions" press conference. Mentioned three times last year raised fuel consumption tax, Lou jiwei said that "adjust the fuel consumption is a common research, opinions from all sides, the final policy emerged only after the approval of the state council." (Mr. Hursh Li ping)

持續減稅：統籌提效保障民生

Continue tax cuts: the overall effective safeguard livelihood of the people

“政府工作報告中強調要繼續結構性減稅與普遍性降費，這會影響已經在下降的財政收入嗎?”

"The government work report emphasized to continue structural tax cuts and universality JiangFei, will it affect has been on the decline in revenues?"

政府工作報告公布當日，來自財稅領域的代表委員被記者里三層外三層地圍住。減稅與財政收入減少的話題，成為多個媒體記者關注的焦點。

The government work report released on the same day, representatives from the fiscal and taxation to surrounded by reporters in three outer layer. The topic of tax cuts and fiscal revenue to reduce, has become the focus of many media reporters.

“這一定是有所影響的。”不少代表委員這樣答道。樓繼偉在“兩會”發布會上則坦言，收入增長乏力，經濟增長放緩，工業生產者出廠指數連續30多個月負增長，這種背景下，我國以間接稅為主的稅收體制面臨巨大壓力。

"It must be have an effect." Many representatives that replied. Lou admitted that the "two sessions" conference, income growth, economic growth is slowing, producer index more than 30 consecutive months of negative growth, this background, our country is given priority to with indirect taxation system under pressure.

列席全國政協十二屆三次會議的財政部教科文司司長趙路也談到，財政收支矛盾確實特別突出，一方面拉動經濟增長，要稅制改革、實施減稅;一方面，保民生促發展，大量的剛性支出都要求增加投入。

Attend three times the 12th meeting of the CPPCC national committee, director-general of the department of the ministry of finance agency zhao road also said, really special contradictions between fiscal revenue and expenditure, drive economic growth on the one hand, tax reform, the implementation of tax; On the one hand, promote the development of the people's livelihood, require a large number of rigid spending more money.

隨著中國經濟發展進入新常態，財政收入由年度2位數增長進入1位數增長的新階段。已經發至各位全國人大代表手中、等待審議的預算報告預計，2015年全國一般公共預算收入是154300億元，增長7.3%，同比降低1.3個百分點。許多代表委員注意到，盡管財政收入增速趨緩，但各項重點支出剛性增長、規模持續擴大。“政府的收支壓力確實很大。”全國政協委員、中信集團董事長常振明總結自己看過預算報告的第一感受。

With the development of China's economy enters the new normal, revenues from the annual double-digit growth to a new stage of 1 digit growth. Already send to you the hands of the National People's Congress, pending budget report predicts that in 2015 the national general public budget income is 15.43 trillion yuan, increased by 7.3%, reduce 1.3% year-on-year. Many representatives noticed that despite the fiscal revenue growth is slowing, but the rigid focus on spending growth, scale continues to expand. "The government of pressure is large." The CPPCC national committee, citic group chairman chang zhenming to summarize seen budget report for the first feeling.

赤字率成為多位專家提及的數字。對比得出，2015年全國一般公共預算支出的赤字達16200億元，赤字率達2.3%，去年則為2.1%。賈康認為，在有保有壓的原則下，赤字率的提高沒有什么問題，從結構調整的優化方面，財政顯然有更多的東西要承擔，包括大量民生事項。樓繼偉也表示，適當的赤字率對于支撐經濟發展、抵御下行壓力，將發揮重要作用。

The number of deficit become experts mentioned. Contrast, the 2015 national general public budget deficit of 1.62 trillion yuan, deficit of 2.3%, compared with 2.1% last year. Jia kang think, keep and in pressure, under the principle of improvement of deficit is no problem, from the aspects of optimization of structure adjustment, fiscal obviously have more things to take, including a large number of the people's livelihood issues. Lou jiwei said, proper deficit to prop up the economy development and resist downward pressure, will play an important role.

賈康認為，財政支出中，應該把可用的空間盡可能用起來。報告中提出要“盤活財政存量資金”，將清理出來的結轉結余資金，統籌用于經濟社會發展的重點領域。

Jia kang think, fiscal spending, should put the space available to use as much as possible. Report to "revitalize the stock of fiscal funds", sort out will carry forward the balance of funds, the development of economy and society as a whole for key areas.

應對財政收入與支出的矛盾，國務院總理李克強的一句話或許能提供一個答案：政府要過緊日子，讓百姓過上好日子。(何樂 李萍)

To deal with the contradiction between fiscal revenue and expenditure, the state council premier li keqiang's word may provide one answer: the government contends, let people a better life. (Mr. Hursh Li ping)

熱點變遷：標記歷史啟迪未來

Hot change: tag historical enlightenment for the future

一輪又一輪的稅收話題在全國“兩會”期間輪番上演。稅收法定原則，環保費改稅，消費稅進一步完善……讓人欣喜的是，與前幾年相比，今年的稅收話題更深入、更理性。對稅收的關注不再局限于稅負的增減，而邁向稅制結構優化，并從全面深化改革的全局來考慮稅收——稅收話題的變遷，折射的是近些年稅制改革所經歷的過程、所取得的成就。

Rounds of tax topic in the national "two sessions" during the beltway. Tax revenue legal principle, the environmental protection tax, consumption tax to further improve... Welcome, compared with previous years, this year's tax subject deeper and more rational. Focus on tax is no longer limited to the tax increase and decrease, and to optimize tax structure, and from the global to consider comprehensively deepen reform changes the subject of tax, tax is the tax reform in recent years reflects the experience of process and achievements.

最典型的升溫話題是稅收法定。這個詞在全國“兩會”期間獲得了空前的普及率。依法治稅也出現在了代表委員的議案提案中。這背后，是依法治國理念的不斷貫徹，是我國財稅體制改革的步步深入。從全面實行依法治國，推進依法治稅，到立法法審議、稅收征管法修訂，是稅收法定成為熱議話題不可忽視的背景。

The most typical heating topic is tax legal. The word won the unprecedented in the national "two sessions" during penetration. In accordance with the law ZhiShui also appears in the representatives of the bill in the proposal. Behind this, is the concept of governing the country according to law to carry out unceasingly, is the fiscal and taxation system reform in our country step by step. From comprehensively implement the rule of law, to promote ZhiShui in accordance with the law, the legislative law review, the revision of the tax administration law is tax legal become hot topic background can not be ignored.

在霧霾天氣之下，環保費改稅也在多個場合被提及。人們開始重視用財稅手段治理污染，這既是對百姓稅收認知在改革征程中不斷加深的印證，也是對稅制改革邁入新階段的督促。

Under the haze weather, the environmental protection tax is also mentioned on multiple occasions. People began to attach importance to use the fiscal and taxation means to control pollution, it is not only the tax to the people the deepening of cognition in this process, is also urged on tax reform entered a new stage.

“營改增”獲得普遍性關注，也源于這項財稅改革重頭戲取得了階段性勝利。會場內外對接下來4個行業“營改增”的期待，同樣是對結構性減稅的認可。

"Camp to increase gain universal attention, also stems from the fiscal and taxation reform key stage victory. Inside and outside the venue next four industry "camp" instead of looking forward to, also is the recognition of structural tax cuts.

當然，還是有一些“老話題”如期出現在全國“兩會”。提高個稅免征額，降低稿酬個稅，已經連續多年出現在“兩會”提案議案中;企業界代表呼吁減稅減負仍然是“兩會”的重要民聲。這表明，財稅體制改革仍有不少“硬骨頭”要啃。

Of course, there are still some "old topic" duly appeared in the "two sessions" in the country. The raising of the income tax shall be exempted from the forehead, reduce the remuneration of the income tax, has for many years appeared in the "two sessions" bill bill; Business representatives calling for tax cuts and burden is still important to air their opinions of the "two sessions". This suggests that the fiscal and taxation system reform will still have a lot of "crack" to chew.

深化改革從元年到關鍵之年，財稅體制改革，“營改增”擴圍，直接稅改革仍然任重道遠，都預示著財稅改革需要繼續攻堅克難。在依法治國與全面深化體制改革的語境下，稅收熱點將呈現出公民科學認識稅收的新常態，也將為稅制改革提供更便利的民意通道。

Key year, deepen the reform from the first year to the reform of the fiscal and taxation system, "camp to add" wai, expanding direct tax reform is still a long way to go, all indicates the need to continue to overcome the difficult fiscal and taxation reform. In governing the country according to law and comprehensively deepen the system reform under the context of tax hot spots will present a citizen scientific understanding of the new normal tax, will also provide more convenient public opinion channel for tax reform.