关于税制改革 Tax Reform

关于税制改革Tax Reform 财政部科研所 Research Institute For Fiscal Science, Ministry of Finance

Current System of Taxation

注：1、外商投资企业和外国企业所得税、个人所得税和农业税已经分别由全国人民代表大会或者全国人民代表大会常务委员会制定法律。注：1、外商投资企业和外国企业所得税、个人所得税和农业税已经分别由全国人民代表大会或者全国人民代表大会常务委员会制定法律。

Tax Administrations in China

Notes: • 1. The SAT conducts a vertical leadership over the offices of SAT, and assists the provincial governments in a form of dual leadership over the local tax bureaus. • 2. The local tax bureaus at and below provincial level are under the dual leadership of both the local governments at the same level and the local tax bureaus at higher level with the vertical leadership of the higher local tax bureaus as the predominant one. • 3. By the beginning of 2004, there are in China 61 tax departments at provincial level, 30 municipal tax department at vice-provincial level, 1000 tax departments at local level (such as city, prefectures), 5,227 tax departments at county level, and 40,228 tax stations (or branches). There are 852,000 tax staffs in China, out of which 463,000 are national tax staffs and 389,000 are local tax staffs.

Institutional Organizations of STA

In the tax laws, regulations and methods already promulgated in China, there are 16 of them currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners: • 1. Provisional Regulations of P.R.C. on VAT • 2. Provisional Regulations of P.R.C. on Consumption Tax • 3. Provisional Regulations of P.R.C. on Business Tax • 4. Regulations of P.R.C. on Import and Export Customs Duty. • 5. Income Tax Law of the P.R.C. on Enterprises with Foreign Investment and Foreign Enterprises. • 6. Individual income Tax Law of the P.R.C. • 7. Provisional Regulations of the P.R.C. on Resources Tax. • 8. Provisional Regulations Governing Urban Real estate Tax • 9. Provisional Regulations of the P.R.C. on Land Appreciation Tax. • 10. Provisional Regulations of the P.R.C. on Vehicle Acquisition Tax. • 11. Provisional Regulations Concerning Vehicle and Vessel sage License Plate Tax. • 12. Provisional Measures on Vessel Tonnage Tax. • 13. Provisional Regulations of the P.R.C. Concerning Stamp Tax. • 14. Provisional Regulations of the P.R.C. concerning Peed Tax. • 15. Provisional Regulations Concerning Slaughter Tax. • 16. Provisional Regulations of the P.R.C. on Agriculture Tax.

党的十六届三中全会《关于完善社会主义市场经济体制若干问题》指出：分步实施税收制度改革。按照简税制、宽税基、低税率、严征管的原则，稳步推进税收改革。党的十六届三中全会《关于完善社会主义市场经济体制若干问题》指出：分步实施税收制度改革。按照简税制、宽税基、低税率、严征管的原则，稳步推进税收改革。 According to “Some Issues regarding the Improvement of the Socialist Market Economic System” in the 3rd Plenary Session of the 16th CPC Central Committee, the country will take steps to reform its taxation system based on the principle of “a more simplified taxation system, broader tax base, lower tax rates and stricter tax collection”.

1、改革出口退税制度。( Reform tax rebates on exporters.) 2、统一各类企业税收制度。( Integrate enterprise taxes. )

3、增值税由生产型改为消费型，将设备投资纳入增值税抵扣范围。( Change VAT tax-base from production-oriented to consumption-oriented; to include equipment investment in the scope of deduction.)

4、完善消费税，适当扩大税基。( Perfect Consumption tax and broaden tax base. ) 5、改进个人所得税，实行综合和分类相结合的个人所得税制。(Reform Personal Income Tax to implement a system that combines a comprehensive type of PIT and a categorical type of PIT .)

6、实施城镇建设税费改革，条件具备时对不动产开征统一的物业税，相应取消有关收费。( Carry out a tax-for-fee reform on urban construction: to impose a unified property tax on real estates while abolishing current charges in proper time.)

7、在统一税政前提下，赋予地方适当的税政管理权。( Empower local governments with certain tax powers under a unified tax laws.) 8、创造条件逐步实现城乡税制统一。(Create an environment for the integration of rural and urban tax systems.)

另外几个值得探讨的税收问题：( Several other issues need to be considered :) ——社会保障税( Social security tax ) ——环境保护税( Environmental protection tax ) ——遗产税与赠与税( Inheritance and gift tax )

一个方案已准备，待机出台的税收：燃油税 ( A tax on vehicle fuels has been designed for enforcement in a suitable time )

税收协定( Tax treaties ) 定义：协定是受国际法规制的国家之间的协议。税收协定则是关于国际税收的协定。( Definition: a treaty is an agreement concluded between states and governed by international law. And tax treaties are treaties on international tax. )

税收协定的目标( Objectives of tax treaties ) 1、消除双重征税( Elimination of double taxation ) 2、防止税收流失( Prevention of tax evasion )

3、消除对非公民和非居民的歧视( Elimination of discrimination against foreign nationals and residents ) 4、协定参与国的信息共享( Exchange of information between contracting states )

税收协定与国内税法的关系( The relationship between tax treaties and domestic tax legislation ) 当国内税法条款与税收协定规定发生冲突时，应遵从税收协定的规定。( The treaty should prevail in the event of a conflict between the provisions of domestic law and a treaty. )

影响最大的两个税收协定范本：( Two influential model tax treaties：) —— 《经合组织关于所得与资本征税的税收协定范本》 (《OECD Model Tax Convention on Income and on Capital》) —— 《联合国关于发达国家和发展中国家双重征税的税收协定范本》 (《UN Model Double Taxation Convention between Developed and Developing Countries》)

——特征( Features ) ——两个范本的主要区别( The chief difference between the two models )

典型税收协定包含的内容Contents of a typical tax treaty 1、协定涉及的主体的确认以及协定规定了特定义务的个人( The identification of the parties to the treaty and the persons whose obligations are affected by the treaty)

2、对协定规定的各类所得的处理( The treatment of various categories of income under the treaty ) 3、为推进协定主体间相互合作和公平竞争而设计的一些特定规则( Certain rules designed to promote cooperation and fair play between the treaty partners )

协定涉及的另外一些特殊问题：(Special treaty issues ：) ——非歧视准则( Nondiscrimination ) ——滥用税收协定( Treaty Shopping ) ——争议的解决( Resolution of Disputes )

谢谢！ Thank you!

关于税制改革 Tax Reform