Chapter 125 Reform of the Tax-sharing System

In fact, in a nutshell, the reform of the tax-sharing system is the three main contents:

Reorganize the tax structure, eliminate some unreasonable taxes (such as product taxes), and replace them with taxes that are more in line with market-oriented reform, such as the collection of value-added tax and standardized consumption tax; re-divide the central tax, local tax, and the central and local sharing tax, so that the central government can obtain greater financial resources; in order to protect provinces and cities (especially wealth) The central government has designed a set of tax rebate system for the vested interests of provinces and cities.

The general approach of tax division is also very simple, but there are several practices: dividing income by tax type; the central government centralized the necessary financial resources to implement macro-control; the central and local tax agencies set up separate taxation; there is a scientific and complete central-to-local income transfer payment system.

Of course, the national tax and local tax are divided into two, and a tax authority is divided into two. Those things are extremely simple to say, but extremely difficult to do. In other words, in the previous life, the national tax and local tax would not be irrefusible.

In Tang Yu's memory, when the national tax and local tax were the most fierce, the national tax once asked the public security organ to directly arrest the real estate developers who were going to pay taxes in front of the local tax bureau to threaten other real estate developers to pay taxes at the IRS.

Therefore, it is not easy for Dongling City to do a good job in this pilot. Su Muruo still has a lot of work to do.

Tang Yu showed Su Murou and Tang Tianhong some things and precautions he had sorted out before. While taking the red-headed document, he wrote and drawing on the paper. Su Muru looked at the things Tang Yu had sorted out before and nodded secretly, knowing that Tang Yu had spent a lot of effort on it. He asked strangely. "Xiao Yu, when did you start working on these things? How do you know we will use it?"

Tang Yu smiled and said, "I didn't know you would use that thing before. I checked some information when I helped my godfather write that article last time. Later, when I came to Xiangxieyuan, I talked to Uncle Shen about this matter. Uncle Shen was also very interested. I asked him to help me collect some information and sorted it out by the way. Something."

Only then did Tang Tianhong and Su Muru understand that the original thing in their hands was prepared for Shen Ruihong.

When he came over, he saw Tang Yu writing and drawing on the paper. Unexpectedly, he summarized the specific content of the reform of the tax-sharing financial system in the document in four aspects. Su Muru roughly looked at it twice and only looked at the titles of the four aspects to know that there was not much indirection, but he sighed more and more about the boy's politics** Sex.

In other words, the tax-sharing system is also the content of four aspects,

One is the division of power and expenditure between the central and local governments. The distribution of financial resources between the central and local governments should be based on the principle of the unification of financial power and power.

The second is the division of central and local fiscal revenue. According to the power of the central and local authorities, the central and local income is divided according to taxes.

The third is the determination of the central government's local tax return. The amount of local tax refunds from the central government is approved in 1993 as the base year. According to the actual local income in 1993, as well as the reform of the tax system and the division of central and local income, the amount of income transferred by the central government from local governments in 1993 was approved, that is, the consumption tax + 75% of the value-added tax, which was used as the base of the central government's tax return to local governments. Since 1994, the amount of tax rebates has increased year by year on the basis of 1993, and the increment rate is 1-0 according to the national value-added tax and consumption tax growth rate. 3 The coefficient is determined, that is, for every 1% increase in national value-added tax and consumption tax, the central government's tax return to local governments will increase by 0.3%.

The fourth is the handling of matters related to the original contract system. After the implementation of the tax-sharing system, the distribution pattern of the original system will remain unchanged for the time being. After a period of transition, it will be gradually standardized.

These things are basically no different from the previous life. They basically follow the development trend of the previous life and have not changed much.

However, in detail, Tang Yu did not really evaluate the reform of the tax-sharing system at the beginning of 1993 and 1994 in China. He wrote that article to properly adapt to the situation for the future of Su Murou and Tang Tianhong, and did not agree with this reform very much. Of course, it may be a little one-sided from his point of view. After all, that reform actually helped the central government solve the financial problem, but it also led to another series of problems.

Vice Premier Zhu Yanshan once said, "This is the foundation of long-term stability and the foundation for the establishment of a socialist market economy system." There is no doubt about the accuracy of this sentence, which affirms the role of the tax-sharing system. However, it is also impossible to hide the drawbacks of the tax-sharing system.

In the gradual construction of a sub-provincial tax-level financial system in the form of "classification guidance", in Tang Yu's view, or in the view of a large number of economists after 2000, it can only be said to be an inevitable choice in a special period of domestic economic development and political reform, or a transitional choice. It can't be said to be a perfect reform.

Why does the financial system of the market economy have to have a tax-sharing system? There has been a lot of discussion in society and the economic circles.

In short, if the financial system wants to adapt to the objective requirements of the market economy, it must deal with the two basic economic relations between the government and enterprises, the central and local governments. There is no other way but the tax-sharing system.

However, Tang Yu also remembers that after 2000, the arguments over the tax-sharing system gradually appeared in newspapers and forums, and a large number of professionals made comments.

After the reform of the tax-sharing system, the low level of central fiscal revenue has been significantly improved, but the financial difficulties of counties and townships have also appeared in many places. Tang Yu remembers that a report he saw when he was charging at the Academy of Social Sciences showed a shocking data. The data showed that in 2002, the national township financial net debt was 177 billion yuan, the average net debt of township finance was 4 million yuan, and the average village net debt was 200,000 yuan. 65% of the country's villages are in debt, of which the underdeveloped areas in the central and western regions are more heavily indebted. For example, more than 90% of townships in Henan have debts. The debt ratio of more than 2,000 townships in Hunan Province has reached 88.2%. Hubei township-level debts are more than 95%, and village-level debts are also more than 90%, which is almost debts and villages owe money.

This is obviously the drawback caused by the tax-sharing system. At that time, there were two opinions in the face of the financial difficulties of counties and townships. One of the opinions is that the tax-sharing system is only suitable between the central and provincial levels, and it is not appropriate to engage in the tax-sharing system below the provincial level. It advocates the distinction between developed and backward areas, and the latter does not engage in the tax-sharing system.

In fact, Tang Yu's real critique of the tax-sharing system is not here, but the words "running forward" and "running money" derived from the tax-sharing system.

Tang Yu remembers that in his previous life, there was a data showing that more than 20 billion yuan of corrupt funds in China are used to "run money" every year. This problem, this number is inevitably shocking, and the so-called running money is only after the tax system.

Because after the reform of the tax-sharing system, big power and money are in Beijing, and if you want money, you have to go. As pointed out by the Auditor General of the National Audit Office of China, "The purpose of some offices in Beijing is to run the 'money'." Running is next to a foot, and there is also a bag. You have to take the bag to run. This "bag" is a "sky bag", which is rich in content and has everything. Tang Yu remembers that in his previous life, a magazine called "Liawang" pointed out that the "grey funds" used by the offices in Beijing every year to unblock the relationship were more than 20 billion yuan. The lack of transparency of central transfer payments has become one of the reasons for the "running of money" of various offices in Beijing.

In fact, the rapid growth of institutions in Beijing is just in line with the historical evolution of central and local decentralization. Tang Yu has such a set of data in his mind. By 1991, there were less than 200 municipal offices in Beijing. Since then, the Beijing Office has grown at an alarming rate. According to rough statistics, in addition to 52 offices above the sub-provincial level, there are more than 500 municipal and more than 5,000 county-level offices in Beijing. If you add the liaison offices of various associations, enterprises and universities, there are more than 10,000 institutions in Beijing.

Obviously, these offices in Beijing appeared for the so-called running money.

Tang Yu still remembers such a funny thing in his previous life. There is a popular novel on the Internet called "Director of the Office in Beijing", which describes a large number of things in Beijing, and finally a large number of city and county offices in Beijing were abolished in Beijing.

The second problem of the tax-sharing system, which is criticized by Tang Yu, is the problem of real estate.

In 1994, the tax system left a way for local governments to borrow land to make money - the land transfer money was returned to the local government, thus laying the groundwork for the continued hot real estate market and the unretied land acquisition and demolition movement. The survey of the Development Research Center of the State Council shows that land transfer has accounted for more than 60% of the extrabudgetary revenue of local finance. Under this system, through land acquisition, local governments take the land from farmers at a low price of tens of thousands of yuan per mu, and transfer it through auctions and other means, and the land price has increased by dozens or more than hundreds of times. The financial resources of local governments have been enhanced, and the rent-seeking of officials has become crazy (the cost of rent-seeking accounts for 3% to 5% or even higher of the total cost of real estate). In urban demolition, the interests of the people are also not guaranteed. In this process, people were deprived of low compensation fees, high housing prices and no housing social security.

It can be said that Tang Yu's housing prices in his previous life were only so high, a large part of the reason is the reform of the tax-sharing system, which is what Tang Yu is most criticized.