The positive role of tax reduction and fee reduction

(1) Reducing taxes and fees is a vivid manifestation of practicing the people-centered development thought. Adhering to the supremacy of the people and putting people's interests above everything else is the fundamental feature and value orientation of Socialism with Chinese characteristics. This large-scale tax reduction and fee reduction adheres to the people-centered development idea, adheres to the "benefiting the people" orientation in policy design, implements personal income tax reform, raises the threshold, optimizes the tax rate range, and increases six special additional deductions such as children's education and supporting the elderly, benefiting more than 250 million natural taxpayers and effectively improving the disposable income of residents, especially low-and middle-income groups; Private economy is the main beneficiary of inclusive tax relief for small and micro enterprises; Reducing the social insurance premium rate and adjusting the average social wage of employed people will benefit the vast number of enterprises and employees, which will not only effectively reduce the actual payment burden of enterprises and employees, but also take into account the long-term steady development of social security. Take "convenience" measures in the implementation, enjoy the declaration of tax reduction and exemption, without examination and approval and filing, and disturb taxpayers more or less; Improve the reminder and error correction function of the electronic tax bureau, so that taxpayers can enjoy preferential tax policies. In the effect evaluation, the feeling of "serving the people" is highlighted, and the tax reduction requires "three guarantees": to ensure that the tax burden of manufacturing industry is obviously reduced, to ensure that the tax burden of construction industry, transportation industry and other industries is reduced, and to ensure that the tax burden of other industries is only reduced; The fee reduction requirements are "two different necessities": it is not allowed to increase the actual payment burden of small and micro enterprises, and it is not allowed to pay historical arrears on its own, so that the social security payment burden of enterprises, especially small and micro enterprises, must be greatly reduced. In the final analysis, it is to let enterprises and people have a real sense of gain.

(2) Tax reduction and fee reduction is an institutional arrangement to consolidate the foundation of a strong country. Judging from the great logic of history, tax reduction is a good thing. There is an old saying: "Take it from the people and use it for the people. Although the country is small, it will be safe; Take it from the people and use it more than enough. Although the country is big, there must be danger. " Looking back at the history of China, the famous great changes in history generally started from the fiscal and taxation reform. In the face of economic and social difficulties, frivolous and generous taxes can fully stimulate the vitality and potential of production and lay a prosperous generation. Guan Zhong lowered tariffs, encouraged industry and commerce, and finally made Qi the first of the five tyrants in the Spring and Autumn Period. "Thirty Taxes and One Tax" and the rest of the people in the early Han Dynasty created the first prosperous time in China. Kangxi of the Qing Dynasty "never increased taxes" and returned wealth to the people, making Kanggan prosperous. Finance is the mother of ordinary politics, and enterprises are the foundation of finance. Only by effectively reducing the corporate tax burden and improving the sense of acquisition can we "release water to raise fish" and make the long-term development momentum stronger; In order to "change birds in cages" and promote the further transformation and upgrading of the economic structure; In order to "benefit the people's livelihood", let the people fully share the dividends of reform and development. From the perspective of realistic grand strategy, a strong industry makes a strong country. The real economy is the foundation of the country, the source of wealth creation and the foundation of the country's prosperity. This round of large-scale tax reduction and fee reduction focuses on the real economy, on high-quality economic development, and on cultivating new economic kinetic energy, especially increasing support for manufacturing. The tax increase or decrease of manufacturing industry and its related wholesale and retail industries accounts for more than half of all tax reductions, which has laid a strategic foundation for realizing the "Chinese dream" of the great rejuvenation of the Chinese nation.

(3) Reducing taxes and fees is an important means to adjust the pattern of national income distribution. After more than 40 years of rapid economic development, China has made remarkable achievements, but it has also accumulated some structural problems, facing the structural imbalance between supply and demand in the real economy, the imbalance between finance and the real economy, and the imbalance between real estate and the real economy. The income distribution relationship among government, enterprises and residents needs to be further optimized. The "Decision" of the Fourth Plenary Session of the 19th CPC Central Committee proposed that "the redistribution adjustment mechanism with taxation, social security and transfer payment as the main means should be improved, the tax adjustment should be strengthened, the direct tax system should be improved and its proportion should be gradually increased." As the primary means of redistribution adjustment, especially under the background of implementing active fiscal policy and increasing countercyclical adjustment, tax reduction has a more prominent position and role, and has played a greater role in solving structural imbalance, increasing the income of low-income people and expanding middle-income groups. The clear direction of this larger tax reduction and fee reduction is to reduce the proportion of the government in national income distribution and increase the proportion of enterprises, especially the real economy and residents. The model established by State Taxation Administration of The People's Republic of China and university of international business and economics shows that according to the annual tax reduction and fee reduction of 2 trillion yuan, the proportion of disposable income of government departments will decrease by 2.09 percentage points, the non-financial sector (mainly the real economy) will benefit the most, the distribution proportion will increase by1.02-1.1.06 percentage points, and the residential sector will increase by 0.84-/kloc. In the first three quarters, taxpayers with monthly incomes of 454.38+10,000 yuan, 20,000-40,000 yuan and less than 20,000 yuan reduced their taxes by 23.88%, 451%and 65.38% respectively, and those with monthly incomes of less than 1000 yuan basically did not have to pay personal income tax.

Legal basis:

Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.