再谈减税
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摘要
如何把企业减税的国策落到实处,成为重大社会关切。韦森教授指出,尽管中共中央和国务院已经制定了降低我国的宏观税负,尤其是为企业减税降费的大政方针,但是我们政府的财政收入和税收还在高速增长,这说明减税降费的综合国策并没有真正得到落实。在目前的中国宏观经济格局中,要真正减税,就要考虑降低增值税、企业所得税和其他税种的税率,另外要考虑降低企事业单位为职工所缴纳的"五险一金"的比例。杜莉教授认为,我们当前面临的减税问题是十分复杂的。从美国的经验看,减税的同时有必要注意赤字和利率水平的控制,并且有必要采取一些有针对性地提高投资回报率的措施,这样将有助于避免减税可能给经济带来的负面冲击,使减税政策更有力地推动经济增长。当下我国需重视削减非税收入带给企业的负担,应重点降低劳动所得税和社保缴纳负担。范子英教授指出,根据财政不可能三角定律,减税、控制债务风险、积极财政三项目标同时都要达成,基本上是不可能实现的。我国税收增速与占比约40%的增值税的增速密切相关,而增值税与生产环节和PPI密切相关。今年PPI上升得很快,这主要源于上游的生产资料价格涨得很快,而且是由供给推动的。由于增值税抵扣链条不完整,PPI上涨推动了上游增值税增长,而下游没有相应抵扣,导致整个税收增长过快。此外,对真减税还是假减税应有清醒认识,而当下阶段到底应该是大减税还是大改革,也是一个值得讨论的问题。封进教授认为,因各地区养老负担不同,缴费率应能体现地区差异;同时,社保缴费率过高,会影响到企业行为;在做实缴费基础的同时,降低社保缴费率应成为下一步改革需要考虑的问题;应积极探索更多的社保基金融资渠道。张军教授指出,企业税负必须降下来已形成共识,在谈减税的时候需要理性看待税收刚性增长的原因。如果是因上游供给减少PPI上升而驱动税收的过快增长,那税收的增长就不能都算到下游制造业企业的头上。而企业共同面临的非税收入中的社保费缴纳,其实还有下调的空间,社保费的来源可以更加多样化,国有资产的收益上缴比例还可以提高。当前企业家面临的更大的问题是经济的不确定性和政府治理方式的转变。在当下,特别需要国家拿出几个实实在在的例子来鼓励企业家,传递重要的信息,保护企业家产权。此外,中国由间接税转向直接税的税制改革需要有更明确的行动。
How to cut taxes effectively for businesses? This problem has gradually become a major concern. Professor Li Weisen points out that,although both the Central Committee and the State Council have made cutting taxes on a macroeconomic level and specifically,cutting taxes and fees for businesses as a major policy guideline,the revenue of governments and its tax rate has been rising rapidly. This suggests that the policy guideline has not been correctly implemented. He further suggests that given the current macroeconomic condition,to cut fees for businesses truly,we have to consider cutting the VAT rate,the corporate income tax rate as well as other important tax rates. We should also consider cutting the contribution ratio of firms to the "five insurances"and the "one fund. "Professor Du Li believes that the problem of cutting taxes we are facing are inherently complex. From the experience of the US,we must pay special attention to the policy impact on the budget deficits and the interest rates. More importantly,it is necessary to focus on some policy instruments which can increase investment returns. This will help to alleviate the possible negative shocks which could be put on the economy by the tax cuts. On the other hand,our government should also be focusing on reducing the firms' burden of non-tax revenues. It should focus especially on lowering the individual income tax,as well as the burden of social security contributions. Professor Fan Ziying argues that,according to the fiscal trilemma,it is impossible to achieve tax cuts,manage debt risks and maintain active fiscal policy at the same time. In China,the growth rate of the tax revenue is closely related to the growth rate of the VAT which accounts for 40% of the total tax revenue. Additionally,the growth rate of the VAT is closely related to the production environment as well as the PPI. This year a supply-driven PPI increase has occurred,especially at the upstream of the production chain. Due to the incomplete VAT deduction chains,the increase in PPI pushed up the VAT for the firms located at the downstream,lacking sufficient and proper deductions. Overall,this causes the tax to increase too quickly. In addition,we should be very careful about the nature of the proposed tax cut. At the same time,whether we should do a"big tax cut"or a"big reform"is also an important discussion point. Professor Feng Jin suggests that,because the situation of population aging and economic development is different in various provinces,the social security contribution rate should also differ to reflect this regional difference. Besides,the contribution rate should be set at a moderate level. If the contribution rate is set too high,it will negatively influence firms' incentive to participate in the program. While consolidating the payroll tax base,lowering the contribution rate should be the next task for the reform. Furthermore,we should be actively searching for new channels of financing social security funds.Professor Zhang Jun concludes that there has been a consensus that we must decrease the overall tax burden for businesses. While discussing tax cut,we need to rationally recognize the driving factors of the rigidly rising taxes. If the primary factor has been a rising PPI caused by insufficient supply of the upper stream firms,then the rising taxes are not totally undertaken by the downstream firms. On the other hand,the non-tax revenue,including social security contribution,should be reduced further and the finance of social security funds should be further diversified.Moreover,the rate of SOEs' profit retained by the government should be higher. At the moment,the bigger challenges faced by the entrepreneurs are,in fact,the uncertainty on the economy as well as the changes in the governing methods of the government. It is extremely important that the government can provide some actual positive cases to encourage entrepreneurs,conveying important reform information as well as protecting their property rights. In addition,China's reform of transitioning from an indirect taxation system to a direct taxation system needs more clear actions.
How to cut taxes effectively for businesses? This problem has gradually become a major concern. Professor Li Weisen points out that,although both the Central Committee and the State Council have made cutting taxes on a macroeconomic level and specifically,cutting taxes and fees for businesses as a major policy guideline,the revenue of governments and its tax rate has been rising rapidly. This suggests that the policy guideline has not been correctly implemented. He further suggests that given the current macroeconomic condition,to cut fees for businesses truly,we have to consider cutting the VAT rate,the corporate income tax rate as well as other important tax rates. We should also consider cutting the contribution ratio of firms to the "five insurances"and the "one fund. "Professor Du Li believes that the problem of cutting taxes we are facing are inherently complex. From the experience of the US,we must pay special attention to the policy impact on the budget deficits and the interest rates. More importantly,it is necessary to focus on some policy instruments which can increase investment returns. This will help to alleviate the possible negative shocks which could be put on the economy by the tax cuts. On the other hand,our government should also be focusing on reducing the firms' burden of non-tax revenues. It should focus especially on lowering the individual income tax,as well as the burden of social security contributions. Professor Fan Ziying argues that,according to the fiscal trilemma,it is impossible to achieve tax cuts,manage debt risks and maintain active fiscal policy at the same time. In China,the growth rate of the tax revenue is closely related to the growth rate of the VAT which accounts for 40% of the total tax revenue. Additionally,the growth rate of the VAT is closely related to the production environment as well as the PPI. This year a supply-driven PPI increase has occurred,especially at the upstream of the production chain. Due to the incomplete VAT deduction chains,the increase in PPI pushed up the VAT for the firms located at the downstream,lacking sufficient and proper deductions. Overall,this causes the tax to increase too quickly. In addition,we should be very careful about the nature of the proposed tax cut. At the same time,whether we should do a"big tax cut"or a"big reform"is also an important discussion point. Professor Feng Jin suggests that,because the situation of population aging and economic development is different in various provinces,the social security contribution rate should also differ to reflect this regional difference. Besides,the contribution rate should be set at a moderate level. If the contribution rate is set too high,it will negatively influence firms' incentive to participate in the program. While consolidating the payroll tax base,lowering the contribution rate should be the next task for the reform. Furthermore,we should be actively searching for new channels of financing social security funds.Professor Zhang Jun concludes that there has been a consensus that we must decrease the overall tax burden for businesses. While discussing tax cut,we need to rationally recognize the driving factors of the rigidly rising taxes. If the primary factor has been a rising PPI caused by insufficient supply of the upper stream firms,then the rising taxes are not totally undertaken by the downstream firms. On the other hand,the non-tax revenue,including social security contribution,should be reduced further and the finance of social security funds should be further diversified.Moreover,the rate of SOEs' profit retained by the government should be higher. At the moment,the bigger challenges faced by the entrepreneurs are,in fact,the uncertainty on the economy as well as the changes in the governing methods of the government. It is extremely important that the government can provide some actual positive cases to encourage entrepreneurs,conveying important reform information as well as protecting their property rights. In addition,China's reform of transitioning from an indirect taxation system to a direct taxation system needs more clear actions.
引文
2018年9月25日,由上海高校智库——复旦大学中国经济研究中心(RICE)和复旦大学中国社会主义市场经济研究中心(CCES)联合主办的“RICE-CCES沙龙系列·第25期”在复旦大学经济学院举行。本次沙龙围绕中国当下的“减税”问题展开了热烈讨论。韦森、杜莉、范子英、封进四位教授分别作了主旨发言,张军教授予以点评,张晏副主任为本次沙龙主持人。全文由刘晓罡、朱雪盈根据会议速记进行整理,相关专家予以审定并授权发布。