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<对话税收 税制改革关键之年到底改什么?>
< dialogue tax tax reform of key years really changed? >
改革。2015年的关键词还是改革。迈过元年，全面深化改革来到了“关键之年”。新常态下，税制改革关键之年改什么?哪里是关键?正在召开的全国“两会”，代表委员的热议正为税制改革提供更具民意的路径。
Reform. Keywords or reform in 2015. Beyond the first year, comprehensively deepen the reform to the years of the "key". Under the new normal, the years of tax reform key change? Where is the key? The NPC and CPPCC is held, representatives of hot debate is the path of the tax system reform to provide more public opinion.
政府工作报告为2015年税制改革指明了方向，来自各界的建议则为税制改革绘制着路线图。作为“四个全面”中全面深化改革的重要内容，财税体制改革将在已经取得的成绩基础上，继续攻坚克难，将在依法治国的框架下，寻求新的发展之路。
The government work report pointed out the direction for the reform of tax system in 2015, from all walks of life advice for tax reform roadmap. As the "four comprehensive" comprehensively the important content of deepening reform, fiscal and taxation system reform will be on the basis of already achieved, continue to overcome difficult, will be in the framework of the rule of law, seeks the new development road.
“两会”议税收，“税”眼看改革。期待“两会”促进税制改革更科学有效，促使民众“获得感”逐步加深。
"Two sessions", tax reform of "tax" to see. Looking forward to promote tax reform is more scientific and effective, "the two meetings" spur people to "get" gradually deepened.
税制改革：新的起点加快步伐
Tax reform: a new starting point is speeding up
继续实行结构性减税，是政府工作报告为税制改革定下的基调。
Continue to implement structural tax cuts, is the government work report to set the stage for tax reform.
“财税改革是我国全面改革的重要组成部分，是全面改革的支撑。财税配套改革的总体设计还是相当清晰的。”全国政协委员、财政部财科所研究员贾康表示，税制改革是财税改革的三大任务之一(另两项为预算改革、理顺中央与地方财权事权关系)，税制改革突出六大税改任务，包括已经推进的“营改增”、资源税改革、消费税改革、加快房地产税立法并适时推进改革、环境税改革和个人所得税改革等。
"Reform of the fiscal and taxation is an important part of comprehensive reform in our country, is the comprehensive reform of support. The fiscal and taxation reforms of the overall design is quite clear." The CPPCC national committee, the Treasury money by researcher, said jia kang tax reform is one of the three major tasks of the fiscal and taxation reform (the other two budget reform, straighten out the relationship between central and local financial powers), tax reform highlights six major tax reform tasks, including already push to add "camp", the reform of resource taxes, the consumption tax reform, accelerate the reform of real estate tax legislation and timely boost, environment tax reform and the personal income tax reform, etc.
“营改增”方面，2014年，“营改增”全年减税1918亿元。2015年是“十二五”规划的收官之年，按照国务院提出的“力争‘十二五’期间全面完成‘营改增’改革”的要求，今年“营改增”将全面推开。目前，仅剩下生活性服务业、建筑业、房地产业和金融业这四大领域未纳入改革范畴。
"Camp to increase", in 2014, to increase "camp", the tax totaled 191.8 billion yuan. 2015 is final year "twelfth five-year" plan, according to the state council put forward the "strive for during the '12th five-year' complete 'camp to increase reform" requirements, "camp to increase" will be fully implemented this year. At present, the only consumer services, construction, real estate and financial sector reforms did not include the four areas.
全国政协委员、永隆银行董事长马蔚华就呼吁加快金融业“营改增”的步伐。他在实践中发现，目前金融租赁公司已上报和准备上报的资产证券化业务均局限于营业税项目。这是因为，虽然金融租赁行业已于2012年执行了“营改增”，但作为资产证券化业务的潜在投资者，银行、信托等其他金融同业尚未执行“营改增”，导致了增值税抵扣链条的断裂。
The CPPCC national committee, wing lung bank chairman, Mr Ma is called for to speed up the pace of financial industry "camp" instead. He found that in practice at present, the financial leasing company has reported report and preparation of asset securitization is limited to the business tax project. This is because, while the financial leasing industry has been carried out in 2012 to add "camp", but as the potential investors of the asset securitization, bank, trust, and other financial trade not implement "camp" instead, led to the VAT deduction chain rupture.
他的呼吁在“两会”期间得到了财政部两位领导的回应。财政部部长楼继伟、副部长朱光耀在不同场合均表示，“营改增”在2015年将争取全面推开。楼继伟进一步透露，房地产业的“营改增”已在研究。
He calls the "two sessions" during the responses of the two leaders got the ministry of finance. The Treasury secretary, Mr Lou, vice minister zhu guangyao said in different situations, "camp to increase" will strive for full implementation in 2015. Lou jiwei, further to increase "camp" in the real estate industry has been in the study.
消费税方面，成品油消费税三连调，人们在争议中期待消费税的改革能更进一步。“中国人海外抢购马桶盖”的新闻让不少国内制造商面临尴尬，也有不少代表委员据此建议消费税政策调整，以将国人消费力留在国内，促进经济增长。
Consumption, oil consumption tax even the tuning, people can look forward to the consumption tax reform further in the dispute. "Chinese overseas buying closestool inside" embarrass many domestic manufacturers face, there are many representatives hereby suggest consumption tax policy adjustment, in order to keep people spending power in domestic, promote economic growth.
资源税方面，2014年煤炭资源税在全国范围内实施从价计征改革，今年其他品目资源税从价计征有望加快推进。来自煤炭大省的全国人大代表、山西省国资委主任朱晓明今年“两会”提出的建议，就与资源税有关。他希望，资源税能够更与地方经济发展相协调。(何乐 李萍)
Aspects of taxes on resources, coal resource tax in 2014 in the nationwide implementation of the AD valorem duty reform, other item resource tax AD valorem duty this year is expected to accelerate. From coal big province deputy to the National People's Congress, director of the state-owned assets supervision and administration of Shanxi Province xiao-ming zhu the proposal put forward by this year's "two sessions", is related to the resource tax. He hopes, resource can be more in harmony with the local economic development. (Mr. Hursh Li ping)
税收法定：目标明确时间有序
Tax legal: targeted time orderly
税收法定，是“两会”的热词，却不是新词。
Tax legal, is the "two sessions" hot words, is not new.
自十八届三中全会将“落实税收法定”作为财税改革的目标之一以来，国内对于税收法定的呼声就从未停止。
Since the third plenary session of 18 will be "the implementation of the tax legal" as one of the aims of fiscal and taxation reform, the domestic calls for tax legal will never stop.
这一次，税收法定取得了标志性的进展：一是时间表的制定。“在2020年以前应当完成”，是财政部给出的税收法定时间表意见，主导则由全国人大常委会。二是税收征管法修订进入征求意见阶段。
This time, the tax revenue legal trademark progress has been made: one is the timetable. "Should be completed before 2020," is given by the ministry of finance tax statutory timetable, dominated by the standing committee of the National People's Congress. Second, the tax administration law revision stage in for advice.
依法治国，把政府的权力关进笼子里——这是税收法定的基础。
The rule of law, the government QuanLiGuan into cages - this is the basis of the tax revenue legal.
18个税种中，目前仅有3个由全国人大立法，其他由国务院订立条例——这是税收法定的迫切所在。
18 types of taxes, there are only three by the legislation of the National People's Congress and other rules set by the state council - the tax legal urgently.
税收法定，是法治中国的必须内容。是一个国家在法治路径上稳步前进的象征，也是一个社会治理文明不断提升的象征。并且，税收实现法定，百姓的心也可以更踏实。
Tax legal, it is the rule of law must be content in China. Is a national symbol in forging ahead on the path of law, is also the symbol of civilization of a society management continuously improve. And tax to realize the legal, the heart of the people can be more dependable.
全国人大代表、暨南大学会计系教授卢馨十分关注税收法定。她认为，在依法治国前提下，要坚持税收法定原则，坚持依法征税、依法纳税。
The National People's Congress, accounting, jinan university professor Lu Xin very concerned about the tax legal. She thinks, under the precondition of governing the country according to law, to uphold tax legal principle, insist on tax, pay taxes in accordance with the law.
呼唤税收法定是依法治国、依法治税的必然要求。但也要注意的是，税收法定的征程尚未完成，也并不意味着现阶段与前一阶段的税收行为是“任性”的。
Calling upon the tax legal is the necessary requirement of governing the country according to law, ZhiShui in accordance with the law. But also note that the tax legal campaign has not yet been completed, does not mean that the present stage from the previous phase of tax behavior is "capricious".
“落实税收法定原则是有时间表的，我们在时间表的框架下依法开展工作，并不是随意。”楼继伟在“两会”记者会上强调。提及去年连续三次上调燃油消费税，楼继伟表示，“调整燃油消费税是经过共同研究的，也征求了各方意见，最后报国务院批准后才出台政策。”(何乐 李萍)
"The implementation of the tax revenue legal principle is a schedule, we work in accordance with the law, in the framework of the schedule is not optional." Lou jiwei stressed in the "two sessions" press conference. Mentioned three times last year raised fuel consumption tax, Lou jiwei said that "adjust the fuel consumption is a common research, opinions from all sides, the final policy emerged only after the approval of the state council." (Mr. Hursh Li ping)
持续减税：统筹提效保障民生
Continue tax cuts: the overall effective safeguard livelihood of the people
“政府工作报告中强调要继续结构性减税与普遍性降费，这会影响已经在下降的财政收入吗?”
"The government work report emphasized to continue structural tax cuts and universality JiangFei, will it affect has been on the decline in revenues?"
政府工作报告公布当日，来自财税领域的代表委员被记者里三层外三层地围住。减税与财政收入减少的话题，成为多个媒体记者关注的焦点。
The government work report released on the same day, representatives from the fiscal and taxation to surrounded by reporters in three outer layer. The topic of tax cuts and fiscal revenue to reduce, has become the focus of many media reporters.
“这一定是有所影响的。”不少代表委员这样答道。楼继伟在“两会”发布会上则坦言，收入增长乏力，经济增长放缓，工业生产者出厂指数连续30多个月负增长，这种背景下，我国以间接税为主的税收体制面临巨大压力。
"It must be have an effect." Many representatives that replied. Lou admitted that the "two sessions" conference, income growth, economic growth is slowing, producer index more than 30 consecutive months of negative growth, this background, our country is given priority to with indirect taxation system under pressure.
列席全国政协十二届三次会议的财政部教科文司司长赵路也谈到，财政收支矛盾确实特别突出，一方面拉动经济增长，要税制改革、实施减税;一方面，保民生促发展，大量的刚性支出都要求增加投入。
Attend three times the 12th meeting of the CPPCC national committee, director-general of the department of the ministry of finance agency zhao road also said, really special contradictions between fiscal revenue and expenditure, drive economic growth on the one hand, tax reform, the implementation of tax; On the one hand, promote the development of the people's livelihood, require a large number of rigid spending more money.
随着中国经济发展进入新常态，财政收入由年度2位数增长进入1位数增长的新阶段。已经发至各位全国人大代表手中、等待审议的预算报告预计，2015年全国一般公共预算收入是154300亿元，增长7.3%，同比降低1.3个百分点。许多代表委员注意到，尽管财政收入增速趋缓，但各项重点支出刚性增长、规模持续扩大。“政府的收支压力确实很大。”全国政协委员、中信集团董事长常振明总结自己看过预算报告的第一感受。
With the development of China's economy enters the new normal, revenues from the annual double-digit growth to a new stage of 1 digit growth. Already send to you the hands of the National People's Congress, pending budget report predicts that in 2015 the national general public budget income is 15.43 trillion yuan, increased by 7.3%, reduce 1.3% year-on-year. Many representatives noticed that despite the fiscal revenue growth is slowing, but the rigid focus on spending growth, scale continues to expand. "The government of pressure is large." The CPPCC national committee, citic group chairman chang zhenming to summarize seen budget report for the first feeling.
赤字率成为多位专家提及的数字。对比得出，2015年全国一般公共预算支出的赤字达16200亿元，赤字率达2.3%，去年则为2.1%。贾康认为，在有保有压的原则下，赤字率的提高没有什么问题，从结构调整的优化方面，财政显然有更多的东西要承担，包括大量民生事项。楼继伟也表示，适当的赤字率对于支撑经济发展、抵御下行压力，将发挥重要作用。
The number of deficit become experts mentioned. Contrast, the 2015 national general public budget deficit of 1.62 trillion yuan, deficit of 2.3%, compared with 2.1% last year. Jia kang think, keep and in pressure, under the principle of improvement of deficit is no problem, from the aspects of optimization of structure adjustment, fiscal obviously have more things to take, including a large number of the people's livelihood issues. Lou jiwei said, proper deficit to prop up the economy development and resist downward pressure, will play an important role.
贾康认为，财政支出中，应该把可用的空间尽可能用起来。报告中提出要“盘活财政存量资金”，将清理出来的结转结余资金，统筹用于经济社会发展的重点领域。
Jia kang think, fiscal spending, should put the space available to use as much as possible. Report to "revitalize the stock of fiscal funds", sort out will carry forward the balance of funds, the development of economy and society as a whole for key areas.
应对财政收入与支出的矛盾，国务院总理李克强的一句话或许能提供一个答案：政府要过紧日子，让百姓过上好日子。(何乐 李萍)
To deal with the contradiction between fiscal revenue and expenditure, the state council premier li keqiang's word may provide one answer: the government contends, let people a better life. (Mr. Hursh Li ping)
热点变迁：标记历史启迪未来
Hot change: tag historical enlightenment for the future
一轮又一轮的税收话题在全国“两会”期间轮番上演。税收法定原则，环保费改税，消费税进一步完善……让人欣喜的是，与前几年相比，今年的税收话题更深入、更理性。对税收的关注不再局限于税负的增减，而迈向税制结构优化，并从全面深化改革的全局来考虑税收——税收话题的变迁，折射的是近些年税制改革所经历的过程、所取得的成就。
Rounds of tax topic in the national "two sessions" during the beltway. Tax revenue legal principle, the environmental protection tax, consumption tax to further improve... Welcome, compared with previous years, this year's tax subject deeper and more rational. Focus on tax is no longer limited to the tax increase and decrease, and to optimize tax structure, and from the global to consider comprehensively deepen reform changes the subject of tax, tax is the tax reform in recent years reflects the experience of process and achievements.
最典型的升温话题是税收法定。这个词在全国“两会”期间获得了空前的普及率。依法治税也出现在了代表委员的议案提案中。这背后，是依法治国理念的不断贯彻，是我国财税体制改革的步步深入。从全面实行依法治国，推进依法治税，到立法法审议、税收征管法修订，是税收法定成为热议话题不可忽视的背景。
The most typical heating topic is tax legal. The word won the unprecedented in the national "two sessions" during penetration. In accordance with the law ZhiShui also appears in the representatives of the bill in the proposal. Behind this, is the concept of governing the country according to law to carry out unceasingly, is the fiscal and taxation system reform in our country step by step. From comprehensively implement the rule of law, to promote ZhiShui in accordance with the law, the legislative law review, the revision of the tax administration law is tax legal become hot topic background can not be ignored.
在雾霾天气之下，环保费改税也在多个场合被提及。人们开始重视用财税手段治理污染，这既是对百姓税收认知在改革征程中不断加深的印证，也是对税制改革迈入新阶段的督促。
Under the haze weather, the environmental protection tax is also mentioned on multiple occasions. People began to attach importance to use the fiscal and taxation means to control pollution, it is not only the tax to the people the deepening of cognition in this process, is also urged on tax reform entered a new stage.
“营改增”获得普遍性关注，也源于这项财税改革重头戏取得了阶段性胜利。会场内外对接下来4个行业“营改增”的期待，同样是对结构性减税的认可。
"Camp to increase gain universal attention, also stems from the fiscal and taxation reform key stage victory. Inside and outside the venue next four industry "camp" instead of looking forward to, also is the recognition of structural tax cuts.
当然，还是有一些“老话题”如期出现在全国“两会”。提高个税免征额，降低稿酬个税，已经连续多年出现在“两会”提案议案中;企业界代表呼吁减税减负仍然是“两会”的重要民声。这表明，财税体制改革仍有不少“硬骨头”要啃。
Of course, there are still some "old topic" duly appeared in the "two sessions" in the country. The raising of the income tax shall be exempted from the forehead, reduce the remuneration of the income tax, has for many years appeared in the "two sessions" bill bill; Business representatives calling for tax cuts and burden is still important to air their opinions of the "two sessions". This suggests that the fiscal and taxation system reform will still have a lot of "crack" to chew.
深化改革从元年到关键之年，财税体制改革，“营改增”扩围，直接税改革仍然任重道远，都预示着财税改革需要继续攻坚克难。在依法治国与全面深化体制改革的语境下，税收热点将呈现出公民科学认识税收的新常态，也将为税制改革提供更便利的民意通道。
Key year, deepen the reform from the first year to the reform of the fiscal and taxation system, "camp to add" wai, expanding direct tax reform is still a long way to go, all indicates the need to continue to overcome the difficult fiscal and taxation reform. In governing the country according to law and comprehensively deepen the system reform under the context of tax hot spots will present a citizen scientific understanding of the new normal tax, will also provide more convenient public opinion channel for tax reform.