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1、1Fangshuiyangyu implementation of structural tax cuts for small businessesAbstract: Fangshuiyangyu implementation of structural tax cuts for small businesses - Thesis Keywords: turn on the water, fish, small business, the implementation of structural Over the years, government tax revenue grew faste
2、r than peoples income growth. According to the IRS official website announced that the 2010 national tax revenue of 7.739 trillion yuan, an increase of 22.6%. Revenue growth compared to the GDP, higher than the 12.3 percent; compared with the annual per capita income of urban households, higher than
3、 the 11.1 percent; compared with the per capita net income of rural residents, higher than the 6.2 percentage points. Fifth Plenary Session of the Seventeenth Party Congress clearly stated:. Reasonable adjustment of income distribution, and strive to increase the income share of national income dist
4、ribution, labor remuneration in primary distribution, proposal the biggest bright spot is the emphasis on national strength and 2prosperity to focus on enriching. National weakness, rich people is not possible; on the contrary, only the Wealth of Nations, improve the lives of people unhappy, nor is
5、our development goals, we must put Wealth of Nations and rich people to unify. After investigation: Now, Chinese enterprises bear taxes including value added tax or sales tax, urban maintenance and construction tax and education surcharge, stamp duty, property tax, vehicle use tax, urban land use ta
6、x, corporate income tax, there are other surcharges as well as the staff pay five insurance payments, but also to pay gold to protect people with disabilities, together accounting for about 30% -40% of total revenues. Our tax burden is too much weight, especially small businesses tax burden is too h
7、igh is an indisputable fact. SME is to promote economic development and an important force in promoting market prosperity. Small businesses account for more than 95% of the total number of enterprises, to absorb the labor force accounted for nearly 80% of employment. For a long time, Chinas small en
8、terprises are facing financing difficulties, burden, competitiveness is not 3strong and so difficult, is the competition in the market vulnerable groups. Reduce the tax burden for small businesses that can stimulate the growth of small businesses and promote its sustainable development; labor force
9、can drive to increase peoples income; can promote social harmony and maintain social stability. We think: small business tax payment must undergo a major revamp. Government should be good Fangshuiyangyu, structural tax cuts for small businesses, which is the increase the proportion of two is the fun
10、damental way. This proposal: First, according to the Provisional Regulations on VAT VAT according to the conditions and criteria are divided into general taxpayers and small-scale taxpayers, small-scale taxpayers generally accounts for about 80% of all VAT taxpayers. According to the survey: Current
11、ly, the average tax burden on the general taxpayer engaged in product manufacturing is about 1.57%, the average tax burden in the wholesale and retail trade of about 0.78%. And the tax burden on small-scale taxpayers is 3 percent for VAT general taxpayer tax burden low and medium-4sized enterprises
12、for small-scale VAT taxpayers small business tax is high, obviously unreasonable. VAT regulations for individual industrial and commercial households and individuals to exempt treatment under the threshold. Monthly sales of 5,000 yuan or less are exempt from VAT, the scope of the threshold applies o
13、nly to individual businesses and individuals. On the basis of the tax department can meticulous research, consider small-scale VAT taxpayers also set the threshold, so that a certain amount of income exempt from sales or services VAT treatment. To some extent, so that the tax burden on small busines
14、ses than large enterprises. Second, Chinas current sales tax and tariff rates set by industry. High tax rates in some industries. For example services include catering, tourism, hotels, leasing and other business tax rate is 5%, bars, karaoke bars, cafes and other music industry business tax rate is
15、 20%, in these industries are generally small businesses. Currently, small-scale VAT taxpayers uniformly applicable tax rate of 3%, both compared to small businesses in the service industry business tax rate is generally high, the rate of taxable services shall be 5% to 3% entertainment 5in bars, ka
16、raoke bars, cafes and other music industry by 20% taxable tax to 5%. Third, the Ministry of Finance, State Administration of Taxation in 2009 to develop a small profit implement preferential corporate income tax notice significant gains after the introduction of the policy. Now, the state tax department has decided to postpone the implementation in the year 2011, authorities may consider this a temporary policy changes to foster
