Tax Revenue of National Tax Authorities in the First Three Quarters of 2018
Source: General Office of the State Administration of Taxation Release time: 2018-10-23
- State Administration of Taxation holds press conference
- The tax data reflects the steady economic progress towards a good tax system and highlights the effects of tax reduction and burden reduction
On the morning of October 19th, the State Administration of Taxation held a press conference to introduce the tax revenue organization's tax revenue, VAT reform, and the latest progress of the individual tax reform. In the first three quarters of this year, the tax revenue of the country (with the export tax rebates already deducted) totaled 11.23336 trillion yuan, an increase of 13.2%. Among them, the growth in the third quarter was 8%, which was 5.1 percentage points lower than the growth rate in the second quarter, reflecting the continuous effectiveness of a series of tax and burden reduction measures in China.
Tax bill: China's economy maintains a stable and healthy development , Zheng Xiaoying, deputy director of the Revenue Planning and Accounting Department of the State Administration of Taxation, has introduced that this year, under the strong leadership of the Party Central Committee with Comrade Xi Jinping as the core, China's economy has remained generally stable and stable. Development trend, the effects of various macro-control policies continue to appear.
First, the tax revenue of the modern service industry has grown rapidly. In the first three quarters, the tax revenue of Internet services, software and information technology services in the modern service industry increased by 33.3% and 20.8%, and the tax revenue of scientific research and technology service industries increased by 18.6%, reflecting the “Internet +”, information industry, and innovation. Rapid development of industries.
Second, the tax revenue growth of consumer-related industries is relatively high. In the first three quarters, residents' consumption in education, health, culture, leisure and other areas increased rapidly. The tax revenue of education, health, radio, film, culture and the arts all increased by more than 20%. During the same period, the growth rate rebounded by 27.4 percentage points.
Third, export tax rebates have been intensified. In the first three quarters, the country handled export tax rebates of 1113.4 billion yuan, an increase of 8.9%, an increase of 1.6 percentage points from the first half of the year, further alleviating the pressure on enterprises' funds and strongly supporting the development of foreign trade enterprises.
Tax reduction package: a number of tax incentives concentrated
"Data show that the first three quarters of tax revenues increased by 17.8%, 13.1%, and 8%, respectively, and fell by about 5 percentage points each quarter." According to Zheng Xiaoying, the main reason for the gradual slowdown in tax revenue growth was the introduction of the Party Central Committee and the State Council. The various tax reduction and tax reduction measures, especially the deepening of the value-added tax reform implemented from May 1, gradually showed results, reducing the burden on enterprises, and correspondingly reducing the growth rate of tax revenue.
——VAT reform dividends boost economic development. As of the end of September, the three measures to deepen the value-added tax reform were a total of 238.64 billion yuan in tax reductions, of which: a reduction of the VAT tax rate of 123.45 billion yuan in total in the four months from May to August; and a refund of 114.85 billion yuan in value-added tax credits Due to the quarterly declaration, the unified small-scale taxpayer standard has only one month's tax payment, achieving a tax reduction of 340 million yuan.
According to Lin Feng, deputy director of the Department of Goods and Labor of the State Administration of Taxation, the value-added tax reform has greatly stimulated the enthusiasm of enterprises to expand investment. Take the manufacturing industry with the largest tax reduction as an example. From February to April 2018, the cumulative fixed asset investment in the manufacturing industry Year-on-year growth of 4.3%, 3.8%, and 4.8%. From May to August after the implementation of the value-added tax reform, the cumulative net tax reduction of the manufacturing industry reached nearly 50 billion yuan, driving the cumulative increase in fixed asset investment to 5.2%, 6.8%, and 7.3, respectively. %, 7.5%.
The value-added tax reform has further reduced social transaction costs. Taking logistics as an example, due to the reduction in the value-added tax rate of the transportation industry, the overall social transportation cost has decreased by about 0.9%, and the logistics cost has decreased by about 59.4 billion yuan. In addition, more small and micro enterprises can choose between general tax calculation methods and simplified tax calculation methods, which reduces VAT payable, simplifies financial accounting, simplifies tax processing procedures, and enhances development confidence.
——The tax reform gift package benefits the majority of taxpayers. According to the “one-legislation, two-step implementation” arrangement of the new personal income tax law, starting from October 1, 2018, the taxpayer's basic fee deduction standard for wages and salaries was increased to 5,000 yuan / month, and the new tax rate table was applied; individuals For industrial and commercial household owners, sole proprietorships and partnerships, natural person investors, enterprises and institutions, contracted and leased operators' production and operation income obtained in the fourth quarter of 2018, deduction of expenses shall be implemented at 5,000 yuan / month. All taxpayers who have earned salaries after October 1st can enjoy the tax reduction package brought by the new personal income tax law.
"Employees of enterprises and institutions who received the payroll in October will find that there are different levels of tax reductions, especially for low- and middle-income earners. The reduction of personal income tax in October is not until November. Began to declare, so the overall tax reduction data has not yet come out. "Luo Tianshu, director of the income tax department of the State Administration of Taxation, gave a few examples to introduce the tax reform and tax reduction situation: employees of a certain company ’s salary income in September after deducting insurance premiums of 5,000 yuan, paid The personal income tax is 45 yuan, and the same income will be obtained after October 1st. It does not meet the standard of deduction of expenses, no personal income tax is required to be paid, and the tax reduction rate reaches 100%. A middle school teacher has a monthly salary of 9,000 yuan after deducting insurance premiums, and pays personal income tax of 545 yuan before tax reform. After receiving the same salary after October 1, he only needs to pay 190 yuan of personal income tax, and the reduction is 65%.
Luo Tianshu introduced that in order to implement the new personal income tax law, the tax department quickly adopted a series of measures, convened a nationwide tax system personal income tax reform mobilization deployment meeting, and held a "stick to the end" video training to ensure that the tax reduction bonus was delivered In the hands of every taxpayer.
——Support the precise development of “double innovation” tax preferential policies. Since the beginning of this year, a series of preferential policies, such as the relaxation of the standard for small and small-profit enterprises that enjoy a 50% reduction in corporate income tax, have created a favorable environment for promoting innovation and entrepreneurship and promoting the transformation and upgrading of the real economy. In January-August, various preferential tax policies to support the development of high-tech enterprises and accelerated depreciation of fixed assets were tax-reduced by a total of 394.8 billion yuan, a year-on-year increase of 27.7%; and support for the development of preferential tax policies for small and micro-enterprises was a total of 128.9 billion yuan, a year-on-year increase 29.1%; support tax incentives for key groups of people to start business and employment preferential tax reductions of 19.9 billion yuan, an increase of 8.7% year-on-year.
In addition, in order to further encourage enterprises to increase investment in research and development, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Science and Technology have also jointly issued a document to extend the application of the policy of deducting R & D expenses to 75% to all enterprises. "I believe that with the gradual implementation of a series of tax incentives, tax reduction will continue to increase, and enterprises will have a stronger sense of gain." Zheng Xiaoying said.
Convenience Express: Continue to Deepen the Reform of the "Decentralization of Services" of the Tax System
The smooth progress of a series of tax reforms cannot be guaranteed without efficient and convenient management and services. According to Fu Shulin, director of the Taxation Promotion Center of the State Administration of Taxation and deputy director of the General Office, since this year, the tax system has insisted on problem orientation, continued to deepen the reform of "decentralization and management services", and further optimized the business environment for taxation.
——Continuously promote the "one-office office" and "one-click consultation" to further facilitate taxpayers to handle taxes. At present, based on the realization of "one office and one office", the National Tax Office is gradually realizing the transition from "one window to one office" to "one window and one person", greatly reducing the time for taxpayers to handle taxes. The 12366 taxation service hotlines in 36 provinces, autonomous regions, municipalities directly under the Central Government, and cities with separate plans have fully implemented "one-click consultation" and opened a natural person consultation line to ensure that taxpayers understand the relevant policies on tax reform in a timely manner.
——Expand the scope of the tax business environment and further reduce the tax time. In late August, the State Administration of Taxation issued ten measures to optimize the tax business environment, and subsequently expanded the scope of the trial to optimize tax business environment from 5 provinces to 18 cities. In early September, the National Tax System Action Plan to Further Optimize Taxation and Business Environment (2018-2022) was issued from five aspects, including reducing the number of tax payments and shortening the tax time, and introduced 58 specific measures.
——Optimize the procedures for corporate tax cancellation, and further solve the problem of difficult cancellation. Optimize the procedures for corporate tax write-offs, further implement the time-limited settlement rules, and facilitate the withdrawal of market entities. For taxpayers who are not in the state of tax inspection, no tax arrears (late payment) and fines, paid VAT special invoices and special equipment for tax control, adopt the "commitment system" tolerant processing to optimize the immediate settlement services; Taxpayers who handle taxes are exempted from providing tax registration certificates and personal identification documents to further streamline tax processing information.
——Establish a mechanism for handling tax services for window units to further improve the quality and efficiency of window services. "The taxation department has established a closed-loop processing mechanism for collecting, investigating, rectifying, supervising, and reporting on issues related to the taxation services of window units." Fu Shulin said that the taxation department also focused on the taxpayer's difficulties in troubleshooting and rectification of tax blocking points. Everywhere, immediate investigation and reform, serious accountability, and practical solutions to the troubles and troubles that trouble taxpayers.
Sword of punishment: Many ministries and commissions cooperate to maintain the situation of deception and false pressure. At present, tax-related illegal and criminal activities in the economic field are still frequent, especially vicious criminal activities such as false invoices and fraudulent export tax rebates.
作案团伙呈现职业化。 Yu Haichun, deputy director of the Inspection Bureau of the State Administration of Taxation, summarized the four main characteristics of false tax fraud: criminal gangs are professional. Part of the illegal criminal gang is clear, linked up and down, and the gang specializes in false invoice sales. The means of committing crimes are intelligent. The implementation of false tax fraud activities has a long chain and many links, and "ticket laundering" companies have been set up at various layers, and the convenience of rapid development of communications and the Internet has been used to avoid face-to-face operations and avoid regulatory crackdowns. The way of committing the crime is violent. Illegal criminals have implemented short declarations, malicious acts, and rapid escapes to achieve "short-lived and blamelessness." The scope of the crime is cross-regional. Illegal criminals often adopt multiple ways to collect votes, invoicing in different places, etc., to transfer cases across regions.
"The problem of false tax fraud has seriously damaged the national financial interests, disrupted the economic tax order, and affected social fairness and justice." Yu Haichun said that since this year, the State Administration of Taxation, the Ministry of Public Security, the General Administration of Customs, and the People's Bank of China have resolutely implemented the party. The leaders of the Central Government and the State Council have given important instructions to give full play to their respective functions and decided to jointly launch a two-year special action to combat false invoices and defrauding tax refund crimes from August 2018 to August 2020. As of now, a total of 30,305 cases of fraudulent tax fraud have been investigated and concluded nationwide, with 3.71 million fraudulent invoices and tax revenues of 71.9 billion yuan. Public security organs have arrested 2,263 criminal suspects and maintained a high-pressure situation in combating fraudulent tax fraud.
Yu Haichun also introduced the implementation of the "blacklist" of tax violations. Since the implementation of the "blacklist" system in 2014, the tax authorities at all levels have announced a total of 13,468 cases, of which 3389 were added in the third quarter of this year, compared with the previous quarter. Up 131%. As of September 2018, the tax authorities have pushed the total number of parties involved in major tax violation cases to 155,200 households, and established a tax credit repair mechanism that is conducive to self-correction, encouraging "blacklist" entities to proactively correct Dishonest behavior, elimination of adverse social effects, and other ways to restore credit. In the first three quarters, 307 households took the initiative to pay taxes, late fees and fines and were withdrawn from the public.
At the press conference, the State Administration of Taxation also announced five typical cases of "blacklist" and joint disciplinary actions, such as a parts manufacturing and sales company in Dalian and a building material company in Gansu Province.