Jia Kang Disclosed Tax Reform In 12Th Five-Year: First, Change The Resource Tax &Nbsp; Then Change The Property Tax.

In November 25th, the investment strategy of Shen Wan in 2011 will be held in Sanya. Jia Kang, director of the Fiscal Science Research Institute of the Ministry of finance, said at the meeting that during the "12th Five-Year" period, Real estate tax and resource tax It will play an important role in the construction of the local tax system. local tax The two pillars.

Jia Kang pointed out that in the two pillars, western resources are generally supported by resource taxes. At present, Xinjiang has been pilot in the field of oil and natural gas, and it is expected to bring 5 billion revenue to the region this year. The eastern and central regions generally take the real estate tax as the backbone.

Jia Kang also proposed the general order of tax reform during the "12th Five-Year" period: the recent resource tax; the near real estate tax; the medium-term social security tax and the environmental tax, the personal income tax; the medium and long term inheritance and the gift tax.

Related reading: Jia Kang: property tax and resource tax should be the main source of revenue for local governments.

In October 25th, Jia Kang, director of the Finance Department of the Ministry of finance, said in Beijing that property tax and resource tax should be the main source of revenue for local governments through reform, which will help solve the problem of local fiscal revenue and the construction of local tax system.

Jia Kang also said that property tax and resource tax should be promoted in different regions respectively. Let property tax be the tax pillar of the eastern central provinces, and the resource tax should become the tax pillar of the western provinces. Jia Kang explained that this is based on the differences in economic structure between the East and the West.

Jia Kang said, at present, relevant departments are promoting the pilot project of property tax in some places, and the pilot of resource tax reform has also been launched in Xinjiang. "The bow did not return to the arrow, only in 12th Five-Year can expand the scope of the pilot, and further promote the reform of the two tax categories".

Jia Kang said that the transformation of value-added tax should be echoed with the establishment of the two major local tax pillars. In 12th Five-Year, the order of China's tax reform should be recent resource tax, near real estate tax, medium-term social security tax and environmental tax, personal income tax, medium and long term inheritance and gift tax. Jia Kang warned that during the tax reform period, the central government must not make any arrangements for "one province (area)".

In Jia Kang's view, since 1994, China's local tax system has not yet been formed, and below the province has been unable to enter the tax sharing system. The grass-roots finance is facing the difficulties of underpayment and so on. The focus of the financial power shifts upward and the focus of the administration moves down, which results in the contradiction of local governments' reliance on land finance.

The reform of fiscal and taxation system in 12th Five-Year should be promoted at the three levels of the central, provincial, municipal and county levels. With the principle of "one level of government, one level of power, one level of financial power, one level tax base, one level budget, one level of property rights and one level of borrowing right", the internal arrangement of institutional arrangement will be formed, and a reasonable, effective top-down transfer payment of the central and provincial two levels and supplementary horizontal transfer payments will be established.

Jia Kang said that in the three levels, we should take "province directly governing the county" and "rural finance and county management" as the breakthrough point to push forward the "flat" reform, and build a tax sharing and grading financial system matching the financial rights and the powers, and the financial and administrative powers.