Chapter 124 Tax-sharing Reform

Tang Yu also agreed with Su Muru's statement, but the central government was afraid of poverty, which led to this tax reform.

In fact, he knows much more clearly about the background of the reform of the tax-sharing system than Su Murou. He has not only the memory of his previous life, but also the information specially collected in this life. Of course, most of them still come from the memory of the previous life, from the crazy dabble during the charging period of the Academy of Social Sciences in the previous life. As for the information collected in this life, it is to not speak out when talking.

In fact, in the 1980s and 1990s, the central government's finance had reached the edge of the cliff and had to be reformed.

In the late 1980s and early 1990s, the domestic central finance fell into a serious crisis. Due to the rapid decline of fiscal revenue to GDP and the proportion of central revenue to the entire fiscal revenue, the central government faced an unprecedented state of "weak central government". The weak financial resources of the central government have led to a serious shortage of construction funds necessary for national defense, basic research and all aspects that require national financial investment.

It was this financial crisis that made the Party Central Committee and the State Council make up their minds. A far-reaching tax-sharing reform began in China, which led to the document in Su Murou's hands.

In the memory of Tang Yu's previous life, in the early 1990s, the central financial embarrassment reached the extreme. It seemed to be the National Finance Conference in 1991. At that time, the central finance was very difficult. The budget for the second year could not be arranged in any case. There was a big hole, because the tax revenue in the previous year was only more than 2,970. 100 million yuan, many places are very difficult, and Guizhou suffered a disaster, and the central government has no money to give to local governments. At that time, the Minister of Finance had no choice but to ask the provinces to make "contributions" ranging from 10 million to 100 million yuan.

Originally, the main topic of the annual financial meeting was to make the budget for the next year, but that year's financial meeting turned into a disguised "fundraising" meeting. According to some textual materials read by Tang Yu describing what happened at that time, some finance directors turned against the Central Finance Department on the spot and said, "I asked me for money, but I didn't have it!" The finance ministers of some rich provinces are "opposite" with the finance ministers in person.

And this was also the opposite of that time, which prompted the central government to make up its mind to enrich the money bag.

Tang Yu remembers that in his previous life, an economist also commented on the financial meeting. Is it reasonable to comment on the "anti-eye" at that time?

In fact, according to the saying at that time, it makes sense in the local area. There is a reason why someone doesn't pay! For example, in Guangdong, according to the "contract" signed with the central government, Guangdong only pays 2.274 billion yuan to the central government every year, an increase of 9%. If you ask for more money, it will exceed the scope of the "contract". However, what made the finance ministers not be able to come to Taiwan was that he thought that because the central government gave Guangdong a lot of preferential policies, even the tariffs were left to Guangdong. When the central government encountered difficulties, it would be so faceless to ask for a small amount of money.

In Tang Yu's memory, the information he read when he was charging at the Academy of Social Sciences seems to mention that from the late 1980s to the early 1990s, there were two "borrowing money" from local finances by the central government, and the total amount was about 2.3 billion yuan each time. In fact, people know in their hearts that it is called "borrowing", which is actually "taking", that is, to "contribute" to the place. If there is a business that borrows without repayment, the place is naturally not happy.

The financial meeting also "pressures" the tax indicators to the local government. If it can't be pressed down, the budget plate will not be settled, and there will be no rice in the next year of the central finance. Therefore, the "circle fight" at the financial meeting was unreachable. The director of the tax bureau "fed" with the Ministry of Finance, and the director of the Department of Local Finance also "fed" with the Minister of Finance. The tax bureau said: We can't accept so much. The Ministry of Finance insisted on giving in. At that time, almost all provinces objected to the tax indicators issued by the central government, especially in rich areas.

At that time, it was said that the annual National Finance Conference was held for more than half a month to 20 days. The meeting did not seriously summarize the financial and tax work, but became a meeting where people argued for the purpose of "receiving tasks" and "receiving index" for tax division.

It is also the money bag of the central government in space. The central government is afraid of poverty. Under the background of financial constraints, there is Zhu Yanshan, a person who has always liked to make bold rectification and iron-blooded skills, carry out this tax-sharing reform. In fact, the central government is also very useful for reusing people like Vice Premier Zhu Yanshan. There are some things that not everyone can do, and different things need different means.

Regarding the embarrassment of the central finance that year, Tang Yu has such a group of secretaries in his memory. In 1992, the national fiscal revenue was 350 billion yuan, of which the central government's revenue was 100 billion yuan, the local revenue was 250 billion yuan, the central financial expenditure was 200 billion yuan, and the deficit was 100 billion yuan in that year. Most of the words are registered with the bank. The central finance was very difficult. Tang Yu seemed to remember that the Minister of Finance at that time seemed to borrow money from Vice Premier Zhu Yanshan, who was in charge of the bank. Zhu Yanshan did not agree at that time, but began to brew the reform of the tax-sharing system.

In fact, in that case, the central government's finance is already difficult to maintain.

It seems that some indicators in the first half of 1993 issued a warning. The national finance, especially the central finance, is very tight. Tang Yu doesn't remember the specific figures in his previous life. However, he also collected some information through Shen Ruihong in this life. Tang Yu took out those information to Tang Tianhong and Su Murou respectively. The information is above The central government's finance has reached a shocking point.

Tang Yu also had a data in his mind at that time. At that time, the entire fiscal revenue in the first quarter decreased by 2.2% compared with the same period in 1992, and the comparable caliber was only flat; the industrial and commercial tax revenue was 140 billion yuan, an increase of 12% over the same period last year, excluding the export tax rebate of 10%, an increase of only 1.4% over the same period last year. The GDP in the first quarter of 1993 increased by 15.1% and reached 14% in the first half of the year, which was much higher than the GDP growth of 12.8% in 1992. The proportion of fiscal revenue and economic growth is unbalanced, and the growth rate of national production is very high, while the national finance, especially the central finance, is very tight.

The tax increase is small, but the expenditure has increased significantly. There are many situations where funds are not in place: the financial loss subsidy funds for grain acquisition are not in place; the key construction funds are not in place, and many key constructions are stuck, such as railways, ports, civil aviation, etc. According to the progress of previous years, key construction funds should allocate at least 40% of the whole year in the first half of the year, compared with 19.5% in the first half of 1993, a gap of nearly half; key production enterprises and key export enterprises lack liquidity.

At the same time, the hard expenditure that needs to be spent in the central fiscal revenue cannot be less. After Vice Premier Zhu Yanshan announced that no matter how difficult the finance was, he could not overdraw the bank, that year, Liu Zhongqi went to Vice Premier Zhu Yanshan three times, hoping that he would approve the note to borrow money from the bank, but naturally he did not borrow it. At that time, it was already in a situation where the salary could not be paid without borrowing money.

The financial constraints have attracted the attention of Vice Premier Zhu Yanshan.

At that time, he had realized that if this situation continued, "it would collapse in 2000. This was not alarmist." In fact, the reform of the tax-sharing system has been discussed in the central government for a long time, but no feasible measure has been formulated, and no one has shouldered this burden.

In Tang Yu's memory, in his previous life, in July 1993, Vice Premier Zhu Yanshan came to the National Finance and Tax Work Conference and said to all those who attended the meeting: Under the current system, the central finance is very difficult. Now without reform, the life of the central finance will not live. Go down. At present, the central fiscal revenue accounts for less than 40% of the national fiscal revenue, but the central government's expenditure accounts for more than 50%, and there is an obvious difference in revenue and expenditure. The central government has to issue a large number of debts, otherwise it will not last. Last year, domestic and foreign debts borrowed more than 90 billion yuan from banks. This year, it is expected to be more than 100 billion yuan. The central government is carrying a large amount of debt, and it is getting heavier and heavier. The central government's financial difficulties are in a trend of intensification. Generally speaking, in developed market economy countries, the proportion of central fiscal revenue is more than 60%. The central expenditure generally accounts for 40%, and the local government accounts for 60%. But on the contrary, the contradiction between income and expenditure is very prominent. This situation is contrary to the development of the market economy and must be adjusted.

However, the situation in this world has obviously changed, because the occurrence of the tax fraud case has prompted Vice Premier Zhu Yanshan to launch a major change in the tax system reform in advance. In July, a specific process has begun, negotiations with local authorities have begun, and the revision of the draft has begun.

Why is the central government's finance so poor? In this life, many people are analyzing these things. This policy of tax reform is formulated on the basis of analysis, but it is obvious that what Tang Yu came into contact with in the Academy of Social Sciences in his previous life was complete. After 2000, with the emergence of some analysis software and mathematical modeling, it was well analyzed. The reason for this problem in the central finance at that time.

Specifically, after the 1980s, China experienced sustained high-speed economic growth. From 1980 to 1990, the average growth rate of GDP was 9.5%. The rapid growth of the economy has not driven or promoted the simultaneous growth of national financial resources. At that time, the Ministry of Finance revealed that the ratio of government fiscal revenue to GDP fell from 31% in 1978 to 14% in 1992. The proportion of central fiscal revenue has been declining, which has weakened the central government's ability to regulate the macro economy.

Why does the proportion of fiscal revenue in GDP continue to decline? Why does the proportion of central fiscal revenue in the total fiscal revenue continue to decline? What caused the central government's financial capacity to fall to an all-time low and have fallen into a "weak central government"? Most of the information that Tang Yu came into contact with in his previous life showed that this was the result of the tax system at that time, because the tax had been "packaged" and there was no increase in the central government.

Before the reform of the tax-sharing system, the domestic fiscal system has always been in a state of change and instability.

Before 1993, in more than 40 years, the domestic financial system had changed no less than 15 times, and the shortest financial system lasted only one year. This frequently changing financial system is naturally one of the culprits, but only one of them.

At that time, the national financial system was generally divided into incremental revenue package, total share, total share plus growth share, incremental package, fixed-up, fixed subsidy, and there was also a five-five-point tax-sharing pilot. This situation is vividly compared to the "one province, one rate" financial system.

The drawbacks of the old financial system can be seen from Shanghai and Beijing. The Shanghai market implements the model of adding incremental shares on the quota. The annual fiscal revenue is 16.5 billion yuan, 10 billion yuan will be allocated to the central government, and 6.5 billion yuan will be allocated to the local government. For each additional 100 million yuan, the central and local governments will be divided into five-fifths. As a result, Shanghai has implemented a financial package for five years, and the annual fiscal revenue is between 16.3 billion yuan and 16.5 billion yuan, with no growth at all. For the capital, the income incremental package and dry sharing model is adopted. The agreed annual growth rate is 4%. In five years, the annual financial growth of the capital is 4%. After the tax-sharing system, the capital concealed 9.8 billion yuan of revenue.

The so-called contracting is "contracting profits without losses". Even if the contract comes up, it can't keep up with the rise in prices. As soon as the price rises, the finance will be short of another piece, which has caused difficulties in tax sources. At the same time, after the local contract, there is such a mentality: if I increase one yuan, you still have to take a few cents. If you don't increase the income, won't you take it at all? As a result, there is the phenomenon of "himming rich in enterprises" and "himming rich in local places", which reduces or exempts product taxes for enterprises, resulting in "no growth", and then collects fees through amortization through non-financial channels. In the end, the production developed rapidly, and the indirect tax (product tax) could not be collected. In this way, the central income was "contracted" and "contracted" to the financial difficulties of the central government. And local life is much better than that of the central government.

The fiscal and tax system of a market economy country should be stable and standardized, and a fair and transparent distribution system that is more in line with the principles of market economy. The frequent and rotating fiscal and tax system in China at that time caused great distrust and mutual suspicion among local governments, because they didn't know how to change it next? How to change it? I don't know the future expectations.

Because the "tax" could not be collected, the government began to make the idea of "fee". By the mid-1980s, there was no way for the "energy and transportation fund", which increased by 10% (about 10 billion yuan overall) on the original basis to supplement the lack of central finance. By 1989, it still couldn't go on. Finance was limited by the policy system, and another policy was introduced, called the "Budget Adjustment Fund", which increased revenue by 5% at the same caliber. At that time, before the annual financial meeting, it was always necessary to introduce some charging measures.

It is precisely because of the unreasonable systems here that caused the financial embarrassment in the early 1990s. It is also under this background that Vice Premier Zhu Yanshan initiated the reform of the tax-sharing system. After carefully analyzing various drawbacks, he boldly implemented the reform of the tax-sharing system.

It is a little different from the previous life, but the time of the tax-sharing reform is advanced because of the butterfly effect of Tang Yu's rebirth, and the strength of the tax-sharing reform has increased because of Tang Yu's butterfly effect. As for the rest, there is basically no change in the general direction. Vice Premier Zhu Yanshan is still the leader. His hand The wrist is still a bold iron-blooded means.

In fact, according to Tang Yu's understanding in the Academy of Social Sciences in his previous life, in his early years, the tax-sharing system was just an idealistic design. At the Central Economic Work Conference, someone put forward the relevant idea at the meeting of the Standing Committee of the Political Bureau. Because the social and economic environment at that time did not require the implementation of the tax-sharing system, and there was no market economy fiscal and tax system required for the implementation of the tax-sharing system, it was impossible to implement the tax-sharing system under the planned economy, so it was strongly attacked by several provinces. Against it, because it directly touches local interests, the attempt was unsuccessful.

Later, in 1990, the then Premier of the State Council proposed to implement the tax-sharing system in a planned way during the Eighth Five-Year Plan and the Ten-Year Plan for the Formulation of National Economic and Social Development and the Eighth Five-Year Plan. In view of the situation at that time, it was necessary to continuously improve the financial contract system. It was also in that year that the Ministry of Finance put forward the institutional plan of "tax subcontracting".

As for the specific agenda, it was in early 1992, after Deng Gong issued a speech in the south, the socialist market economy entered the hall, and the tax-sharing system was proposed again. In 1992, the report of the 14th National Congress of the Communist Party of China proposed that "the tax diversion and tax-sharing system should be gradually implemented". In the same year, the central government selected Tianjin and other nine regions to carry out the tax-sharing system pilot.

According to Tang Yu's idea, in terms of the tax-sharing system, the 14th National Congress of the Communist Party of China held in 1992 was symbolic. In 1992, the theory of socialist market economy was formally written in the document of the Party Congress for the first time. After the Party Congress deliberated and passed this political report, the reform direction of the market economy has actually become the common will of the Communist Party of China.

In the previous life, in May 1993, the document drafting group of the Third Plenary Session of the 14th Central Committee established by the Central Committee began to draft specific things. In this life, the debate on the draft has been in full swing for a long time in May, and the central government has overturned a draft after the tax fraud case in Dongling City. Taxes such as corporate income tax have been re-drafted.

Speaking of which, the reason why the Central Committee was able to formulate various measures for tax reform so quickly in this life is that Tang Yu's credit is also indispensable. In addition to exposing Chen Songwei's tax fraud case in advance, the article he helped Su Muru write with internal reference also promoted the drafting of some drafts of the central government. He originally wrote an article based on the ideas of Vice Premier Zhu Yanshan in his previous life, which naturally fits the wishes of Vice Premier Zhu Yanshan. Tang Yu mentioned the seven main contents formulated in Vice Premier Zhu Yanshan's reform, whether it was explicitly or secretly.

In addition to these, in the memory of Tang Yu's previous life, there is another saying about Vice Premier Zhu Yanshan's tax reform, which is called "expropriation" and "war" 17 provinces in the north. It is for the implementation of the tax-sharing system, and Vice Premier Zhu Yanshan's expedition to the south and the north to carry out difficult negotiations with the localities. In the last life, Vice Premier Zhu Yanshan led a brigade of more than 60 people, including comrades from the Sports Reform Office, the Ministry of Finance, the State Administration of Taxation, the Bank and other departments, mainly comrades of the finance and taxation system. They flew all over 17 provinces, cities and autonomous regions and started negotiations with local governments. From far to near, the first stop was Haikou, and finally The first stop is Hebei.

The tone of the central government in this life is much harder, and the local government has to compromise in many places. However, Vice Premier Zhu Yanshan's negotiations with the local government are also carried out. For example, Guangdong and other provinces with a tough attitude need to negotiate in person, but I don't know if they will fight in the south and the north as in the previous life. However, it is obvious that Liaohai is not qualified to negotiate.

Speaking of which, the red-headed document brought back by Su Muru to Tang Yu may not be the final case of the central government. Maybe it is only a final case in Liaohai Province, so it is still called a pilot in Dongling City. In fact, after the implementation of the tax-sharing system, the details of a certain province are also different.

However, it is obvious that in terms of the reform of the tax-sharing system, Liaohai Province is the least qualified and position to negotiate with the central government, because Chen Songwei, the tax fraud case of the municipal party secretary, also involves former Governor Qiu Liyuan. Liaohai Province is not qualified to negotiate with the central government on the reform of the tax-sharing system, and is also the first to agree with the central government. Provinces of tax reform. Yan Zhongxian was on fire for this matter.

Tang Yu secretly said in his heart that if Chen Songwei's case could be exposed about a year later, although it would have some adverse effects at that time, the tax-sharing system had already been adjusted at that time, and probably would not have such a big impact as it is now.

Unfortunately, Tang Yu was reborn at that time. For the sake of Su Murou and Tang Tianhong, and for the sake of the tragedy of his previous life, he was destined to uncover the lid of Chen Songwei's big tax fraud case. With this lid removed, Liaohai is naturally destined to suffer some losses in the reform of the tax-sharing system.

Shen Ruihong's heart is probably weighing the gains and losses at this moment. He helped Su Murou and uncovered Chen Songwei's lid, so Qiu Liyuan went to the central government and he went to the governor. However, before the governor's appointment letter was issued, Liaohai lost a horse in the reform of the tax-sharing system, but it seems that he still got more. .

Su Muru was probably also worried, so he came to Tang Yu to seek confidence.

Other provinces are qualified to negotiate with the central government. They can properly negotiate some conditions with the central government and quarrel with the central government. Only Liaohai Province can't stand the position of proposing conditions and does not have that qualification. At this time, Dongling City in Liaohai Province was named by the central government to start the pilot. If the pilot work is not done well, it is natural. It was after Chen Songwei was slapped in the face by the provincial party committee and the provincial government at that time. At that time, Su Muru's life was not easy, so he came to Tang Yu to clarify the powerful relationship inside.

Obviously, Tang Yu had a lot of things in his mind in his previous life. In this life, he has also been making preparations in all aspects for his future, and has also collected a lot of information. Two times to prove that he has also sorted out some things. Although it is not very perfect, Su Muru has that thing to do. For reference, the situation is naturally much better than the blackened eyes now.