Chapter 123 The Dispute of Collection and Management
"In fact, the quarrel between the central government and the local government is still a dispute over collection and management. This kind of thing involving interests naturally needs to be pisted. The central and local authorities have always been not calm. The central government will not treat the bottom with warmth, and the lower side will not let the central government cut off its own interests. This kind of pranking thing is more. As long as it involves interests, how can there be less pranking.
Su Muru nodded with approval, "Xiao Yu, you are talking about this dispute over collection and management. I haven't figured out the things in this document. It seems that Governor Shen said before that he was very prespercipived to listen to your analysis." With the strength of Su Muru, the mayor of a small prefecture-level city is naturally not qualified to participate in the big game between the local government and the central government on tax reform. Naturally, he is not very clear about some of the ways inside.
Tang Yu smiled and said, "When it comes to this dispute over collection and management, in fact, we still need to talk about this tax-sharing system first. Look at this red-headed document. This is the "Decision on the Implementation of the Financial Management System of the Tax-sharing System" issued by the State Council. Here, a tax agency that used to specializes in tax collection and management is divided into national tax and local tax. Obviously, according to the statement in this document, the local tax bureau can't compete with the IRS. In this matter The local tax bureau is a vulnerable group. As for why the competition is not as good as the national tax, there are actually many reasons here. First of all, from the tax, it can be seen from this document that it is first of all reflected in the daily collection and management of local tax, that is, there are many taxes and small taxes; the tax sources are scattered and unstable; and the cost of collection is too high. Compared with the national tax collection and management, one is picking up sesame seeds and the other is holding watermelon.
After taking a sip of water, Tang Yu continued to say, "In terms of the number of taxes, there are 12 local taxes. If some tax items legally levied by the central, provincial and municipal governments are included, it seems to be more than national taxes, which seems to have some advantages. However, the actual situation is that the tax base of these taxes is relatively small and difficult to control. For example, for the collection of vehicle and vessel tax and ordinary business tax, the tax sources are scattered, and the tax ranges from dozens of yuan to 100 yuan. The collection cost is very high. Sometimes it is even necessary to entrust multiple departments to collect and manage, resulting in countless tedious links. In fact, from the division of this tax, we can see something. The central government's practice is to transfer all the easy taxes to the national tax, and the difficult taxes to collect to the local tax, and treat the local tax as a stepmother's child. The statement that the national tax eats meat and the local tax eats soup is a highly targeted article on the southern weekend during the war of words. Although this statement is a little extreme, it is generally correct. The central government's practice is to only give the local tax soup or even only water. In this case, the contradiction between the local government and the central government also arises, and it is obvious that the place of disagreement arises at the top of this dispute over collection and management.
Su Murou still has some doubts, "What you just said seems to be that the central government favors the national tax after the division of national tax and local tax. This is natural. If the central government wants to increase income, it is natural to take a big head. Local interests will naturally suffer some losses, which is also a dispute with the central government. However, this dispute over collection and management, What the hell are you talking about?"
Tang Yu smiled and said, "Actually, before this, some people had already raised this so-called competition for collection and management, but it was not much attention. The biggest difference actually lies in the collection and management of corporate income tax.
"I have read the recent discussion articles on the reform of the tax-sharing system. In fact, in the early days, although the tone of the reform of the national tax and local tax-sharing system was set, the original draft and the current document have changed a lot in some places, and it is also in some places. The change has led to this huge difference in the competition between recruitment and management. According to the statement in the initial draft, enterprise income tax is divided according to the affiliation of the enterprise. The income from central enterprises shall be collected and managed by the national tax institutions, and the income from local enterprises shall be collected and managed by the local tax institutions. However, later, with the deepening of the discussion and the strong voice of the central government, this draft was replaced by another method, which is the statement on the current red-headed document that corporate income tax is a shared tax between the central and local governments.
"Shared taxes? What do you say?" Neither Tang Tianhong nor Su Muru are professionals in this regard, and they still need Tang Yu to explain.
"In fact, the emergence of this shared tax is because of the tax fraud in Dongling City. In the previous draft, the enterprise income tax is divided according to the affiliation of the enterprise. The income from central enterprises is collected and managed by the national tax institutions, and the income from local enterprises is collected and managed by the local tax institutions. However, the tax fraud case in our Dongling City has made the local people talk, and the voice of the central government is further tougher, which leads to the emergence of this so-called shared tax, which is actually the lurking contradiction between collection and management.
"What do you say?"
In fact, in the memory of Tang Yu's previous life, the emergence of this shared tax did not appear until after 2002 in the previous life. Previously, the method of income from central enterprises should be collected and managed by the national tax institutions, and the income from local enterprises was collected and managed by local tax institutions.
Obviously, Tang Yu was reborn and exposed the huge fraud gang in Dongling City in advance. While promoting the reform policy of the tax-sharing system, it also caused some unknown changes, such as the emergence of this shared tax. For example, in the previous life, there were 17 taxes in the early stage of the local tax, not now. Twelve in the document. Obviously, things have deviated from the original direction and did not follow the track of the previous life. Although the general direction remains unchanged, in the subtleties, it has been different from the previous life.
Realizing this, Tang Yu continued to say, "Since we have decided on sharing, there are naturally differences. As for the definition of corporate income tax, it is actually difficult to identify here. In this document, although the national tax and local tax are divided into how to collect corporate income tax and the ownership of tax sources, the expression is not clear, the content of the text is also contradictory, and the standards for the division of those boundaries are not very clear, which is the root of the dispute over collection and management. In fact, this ambiguous expression can only appear under the domestic political system. Domestic officials are very good at doing these nonsense.
"To talk about the statement of the division of enterprise income tax in this document, let me give you an example. This example was actually mentioned in the article in the discussion of disputes some time ago, but it is not very noticeable. For example, in terms of the collection of enterprise income tax, in terms of local tax, it is believed that new enterprises are from scratch, such as If the old enterprise invests in the new enterprise, this is an investment and an affiliated enterprise, and should not be subject to the national tax collection and management. The institutional establishment and business derivation of an enterprise cannot be regarded as a new enterprise, and the income tax is not levied by the national tax. However, according to the document of the State Administration of Taxation, if the parent company or shareholder of the newly established enterprise originally paid the local tax, the income of the new enterprise will still be levied by the local tax. In order to find out whether the parent company of many foreign-invested enterprises pays local tax or national tax at the original place of registration, it is also necessary to squeeze out some time to investigate and collect evidence in other provinces to ensure that the tax sources of these enterprises do not "exflow". In addition, this document stipulates that the corporate income tax of the service industry and the tertiary industry shall be levied by the IRS, but in fact, the local tax bureau's control of invoices in these fields is equivalent to controlling the collection. We are almost certain that when taxpayers go to invoice, the local tax bureau will put pressure on the taxpayers to pay income tax at the local tax, but it was originally a tax levied by the IRS. There are many examples of this kind of unclear boundary problem after the division of national tax and local tax, which is why there is a dispute over collection and management.
Seeing that Su Muru and Tang Tianhong listened carefully, Tang Yu smiled, "In fact, the so-called competition for collection and management is, in the final analysis, it is still a game of interests between the local and the central government. The central government has the interests and needs of the local governments. They all hope that their interests can be bigger. There is a dispute over collection and management. However, this time the central government has the confidence to speak. In the game with the local government, it is hard. The local government can't straighten up, and naturally it will be pinched seven inches by the central government. In the end, this battle of collection and management still depends on who has the confidence. Now it seems that the central government's confidence is harder. In other words, the background of the national tax is harder than the local tax, and the local tax is You can't compete with the national tax.
"In fact, if the local government can be tougher, it should set up a stage with the central government and strongly demand that the division of taxes be raised to the height of legislation. The current financial centralization is not achieved through legalization. Therefore, it is very arbitrary. According to the provisions of the tax-sharing system, the central government has the right to dominate the tax power, and only the central government has taxes. Establish power. Legal procedures will be initiated when the tax is established, but in the process of specific division, it is specifically defined by the finance and taxation department through its own administrative documents. This can easily lead to tax disputes between central departments and local governments. In terms of the division of tax sources, the central government does not legislate and legal procedures do not go through. With a document of the Ministry of Finance, many tax sources are attributed to the national tax. Under the current political system, this is the most normal thing. However, the large-scale tax fraud case in Dongling City has made local factions have no confidence in the reform of the tax-sharing system, and the matter of legislation will naturally come to an end. Some time ago, there was a war of words in the newspaper about this matter, but in the end, it was obvious that the central government won.
"In fact, there is also a matter of the order of legislative power. The implementation of the tax-sharing financial management system requires both the central and local governments to have legislative power. However, we need to pay attention to the fact that the exercise of the central tax legislative power takes precedence over the local tax legislative power, and the local tax legislative power must be subject to the central tax legislative power. The local tax law cannot contradict the central tax law. Under this request, the local tax seems to have become a stepmother, and the contradiction with the national tax will only be more prominent. Moreover, according to what is said in this document, it is stipulated here that the taxes that need to be uniformly managed by the whole country, which affect the national circulation of goods and the concentration of tax sources, and large income are classified as central taxes, and the tax power (legislative power, judicial power, law enforcement power) are all transferred to the central government; it is closely related to local resources and economic conditions, The impact of national commodity production and circulation is small or no impact. Taxes with relatively scattered tax sources are classified as local taxes, and the tax power belongs to the local government. Some tax sources that are universal but are difficult to collect and manage are classified as shared taxes by the central and local governments. The legislative power belongs to the central government, and the judicial power and law enforcement power can be attributed to the central government or the local government. This mandatory legislative provision is destined to be that national tax and local tax are inherently unequal. National tax is naturally in a superior position, and the vested interests of the local government are damaged. It is strange that there is no contradictions with the central government. This kind of behavior is completely the central way to get money from the pockets of the place, and the place is naturally unhappy.
Tang Tianhong nodded with approval. He was born in the economics class and was the earliest group of masters of economics in China. He didn't care much about the reform of the tax-sharing system before, so he didn't know much about many things. However, after listening to Tang Yu's explanation, he understood a lot, but he still sighed at Su Muru. People look at each other and smile, all in silence.
Naturally, the two of them know that Tang Yu can see these things, and naturally there are other people who can see it. The bigwigs of the central government's policy-making will not see it, but in the end, it will be issued in the form of such a document. In the final analysis, it's just a game of interests.
Su Muruo sighed and said to Tang Yu, "You boy, you know a clear understanding of these things. No wonder Governor Shen said that you can best grasp the thoughts of the central government. If you don't point out some of these things, you may not be able to imagine them. However, the reform of the central government's tax-sharing system this time is imperative. The drawbacks have accumulated too deep. If there is no reform, the central government will not be able to tighten its belt.
sighed, "The reason why the central government can't wait to carry out a strong tax reform this time, and let Vice Premier Zhu Yanshan take the lead, is really afraid of the central government."