Under the background of domestic economic growth slowing down, the government revenue that had been soaring along the way also turned into the low-speed growth track. Local governments began to tighten their "moneybags", and the general administration of taxation and the ministry of finance frequently said they would resolutely avoid "excessive taxation".
However, some media recently found in zhejiang, as some local land financial capacity gradually lost, the tax on enterprises, fines have increased, the "excessive tax" phenomenon began to emerge. In addition, the ministry of finance data showed that the "non-tax income" in many places showed a negative growth, which some analysts said showed the phenomenon of "arbitrary charges" and "repeated charges" was on the rise. Comprehensive xinhua news agency, "economic information daily reported
Next year's tax is "help advance" this year.
Since this year, zhejiang fiscal revenue growth has slowed down significantly. In the first half of the year, the provincial government revenue increased by 4.4%, 2.7 percentage points lower than the first quarter. Growth of some major taxes slowed, while property taxes fell 25.9 percent. The fiscal revenue of 14 counties and districts in the province is negative. In July, the financial and economic commission of zhejiang provincial people's congress reported that 60.43% of industrial enterprises above the size of wenzhou cut production in the first half, while the total tax payable in the first five months increased by 1.9% despite a 19% drop in profits.
Some local land finance capacity gradually lost, the enterprise tax, the fine has increased, in order to open up new "financial resources". 'the current situation is that companies don't have profits, but the tax authorities are handling cases and taxing them more aggressively than before,' said Ms. CAI, deputy director of the zhejiang investment research institute.
In order to increase fiscal revenue, some places have begun to impose "excessive tax" on enterprises. The so-called "over the head tax" refers to the excessive collection of taxes and fees from the private sector in order to complete the tax task.
Meng ping, secretary general of hangzhou hangpiao women's wear chamber of commerce, said, "the financial revenue figures in hangzhou are relatively poor this year. For example, the increase in taxes this year is not enough. In order to look good in the Numbers, we should take some of next year's taxes as "advance".
Meng Ping textile and garment information business center run by the revenue of more than a year of about 6000, ten thousand yuan, at present, the company bank loan interest every year there are more than 5000 ten thousand yuan, business are actually losing money, but local hangzhou jianggan district bureau of tax in order to complete the task, not only requires the enterprise quota tax this year's 9.6 million yuan will be pay, even next year's 9.6 million yuan all "in advance". "When a leader of the financial bureau comes to collect 'excessive tax', he says to me 'brother helps'. You say, what can I do?" Meng Pingshui.
A breakdown of taxes and fees for a piece of clothing
"The worse the economy, the more stringent the tax collection and management. Although the supplementary payment is actually the tax payable by the taxpayer, this arbitrariness reflects the discretionary power of the tax authorities, which is likely to cause dissatisfaction." "It's already difficult for businesses," says one tax official. "it's not reasonable for local tax cuts to be made worse, but neither do our executives."
According to a person from the economic circle, there are more than 20 departments and more than 60 charging projects. What's more, some enterprises cannot pay taxes because they shut down or shut down. In order to complete the task of collecting taxes, the tax authorities transfer the taxes to the enterprises that can still make profits, causing the enterprises to be overwhelmed.
This is the tax "detail account" of a textile enterprise in shaoxing county: the cost of a piece of clothing, fabrics and accessories is 50 yuan, and the processing fee is 25 yuan. Among the 25 yuan processing fee, national tax of 3.63 yuan, local additional tax of 0.44 yuan, water conservancy fund of 0.02 yuan, social security fee of 2.77 yuan, total tax fee of 6.86 yuan, so the actual tax burden is 27.44 percent.
Shao jun, general manager of a chain of restaurants in hangzhou, which employs 400 people, said he paid 2 million yuan in taxes alone last year, leaving about 10% of his profit. Due to high cost and heavy tax burden, corporate profits have been declining for three years. The year before last was basically the same as last year.
According to a recent special survey conducted by the federation of industry and commerce of zhejiang province, 23.3% of the enterprises feel the tax burden is significantly increased, 50% of the enterprises think it is increased, and 16.7% of the enterprises are basically the same, that is, 70% of the enterprises think the tax burden is increased.
"Non-tax income" is the new support of local finance
So far this year, the growth of local non-tax incomes has been strong. The average growth of local non-tax incomes across the country has reached 50.1%.
Fiscal data released by some provinces show that non-tax revenue has become the new support for local fiscal revenue growth so far this year. For example, in the first quarter, tianjin's non-tax revenue was 13 billion yuan, up 6.89 billion yuan year-on-year, accounting for 72.2% of the increase in general budget revenue. In the first quarter of anhui province, the non-tax revenue increased by 78.6% year on year, and the cumulative growth rate reached a record high. The proportion of non-tax revenue in the total fiscal revenue of the province reached 16.8%, which increased by 5.7 percentage points compared with the same period of last year, driving the total fiscal revenue of the province to increase by 8.7 percentage points.
In contrast to taxation, the main form of non-tax income is "collection of fees", which mainly includes administrative institutional fees, public welfare funds of lottery, revenue from paid use of state-owned resources, revenue from fines and confiscations, revenue from donations, centralized income from competent departments and interest income generated by financial funds. Non-tax revenue growth accelerated, and administrative law enforcement departments began to strengthen the intensity of penalty charges. So far this year, local residents of wenzhou have clearly felt that car fines are "outrageous" and that "if a car is parked under the rules, it will be fined hundreds if the wheel pushes out a little bit."
Industry experts said that non-tax revenue sources are more "flexible and controllable" than tax revenue, and that some local governments are under pressure to reduce their fiscal revenues by reintroducing "arbitrary charges" and "repeated charges".
Liu shangxi, deputy director of the finance bureau of the ministry of finance, said that if the administrative expenses in non-tax income increase significantly, it should be of particular concern. This means that the local government reduces the tax on enterprises, but increases the fiscal revenue by means of various expenses. In essence, it increases the burden on enterprises, which means that "wool comes from sheep".
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No passing tax
June:
Finance minister xie xuren said in a survey of financial work in jiangsu province that while ensuring that taxes are collected as much as possible, "excessive taxes" must not be collected, and at the same time, other situations such as artificially raising non-tax revenue should be avoided.
Xiao jie, head of the general administration of taxation, said in a survey in shanxi that tax revenue growth has slowed down this year due to economic slowdown and other factors. In the case of falling tax revenue growth, local tax authorities should adhere to the law of taxation, do not collect "excessive tax".
July:
The state administration of taxation said that not implementing the preferential tax policy is also to collect "excessive tax", and it should not be used as a reason to not implement the preferential tax policy.
Finance minister xie xuren said at the national finance department (bureau) symposium that the structural tax reduction policies will be implemented and improved in the second half of the year, with emphasis on managing fiscal revenue and expenditure, strengthening tax collection and management, and ensuring that all taxes receivable are collected, but "excessive taxes" will not be collected.
Xie xuezhi, deputy director of the state administration of taxation, said at the national conference on deepening reform of tax collection and management that "excessive taxes" will not be collected and taxes will be collected by surprise.
August:
Finance minister xie xuren, in his report to the National People's Congress on the operation of the basic financial support mechanism for county-level governments, said that this year we will work hard to increase revenue and reduce expenditures, and support tax and customs departments to levy taxes in accordance with the law. According to the Beijing news
[expert opinion]
The slower the economy slows, the bigger the structural tax cuts
Under the modern market economy system, the government's fiscal revenue mainly takes the tax as the basic source, the government charge only ACTS as the auxiliary source, and there are some other incidental charges. At present, however, the rapid growth of non-tax income exposes the imbalance of tax and non-tax structure.
Industry experts point out that tax and non-tax revenue structure imbalance, investigate its reason or local income ability is insufficient, and the lack of tax legislative power, in order to increase the local revenue, or use a new variety of administrative power charging items, either in a tax take various means to make an issue of, or even a so-called "GuoTouShui" ahead of time.
Watch out for the return of "arbitrary charges" and "excessive taxes"
Liu shangxi, deputy director of the finance department, pointed out that when GDP growth is higher than 9%, fiscal revenue, especially tax revenue, increases at 20%, 30% or more, but when GDP growth is lower than 9%, fiscal revenue will fall into the single digits.
"In the context of increasing local spending on people's livelihood, the tax decline will undoubtedly increase the pressure on local fiscal expenditure." But the weaker the tax revenue, the more vigilant "arbitrary charges" and "excessive tax" comeback; The more the economy slows down, the more we need to strengthen structural tax cuts, improve the environment for business development, and foster the sustainability of economic growth.
Gao peiyong, director of the institute of financial strategy at the Chinese academy of social sciences, believes that the task of restructuring China is urgent. "We can no longer impose fiscal expansion at the expense of structural adjustment, mainly by increasing fiscal expenditure and expanding public investment."
, he argues, is different from the past to "ZengZhi" as the center of gravity of the operation, the active fiscal policy should be structural tax cuts as the main carrier, through the folk of disposable income increase and the nongovernmental investment directly increase the implementation of economic expansion, will help in achieving the goal of "steady growth" at the same time, and the effect of structure, control prices.
Governments at all levels should foster the idea of "tight living"
Wang yongjun, director of the research institute of finance and economics at the central university of finance and economics, said China has problems in tax collection and management and government departments have too much administrative discretion. Administrative discretion is necessary, but must be under the tax code and a clear annual budget.
'in fact, taxation has not been fully implemented,' Mr. Wang said. In order to levy taxes according to the law, we should first have a clear annual budget and avoid the increase and overcollection of fiscal revenue.
Wang zhaocai, deputy director of the finance department of the ministry of finance, said that for such issues as over-payment of taxes, reform must start from budget constraints, matching local fiscal and administrative power, and improving the tax system.
After a long period of rapid growth in fiscal revenue, people gradually get used to "good days" and tend to form inertial thinking and take high-speed growth for granted, liu said. However, the low-speed growth of fiscal revenue is an opportunity to promote the reform of government revenue and expenditure.