Tax revenue “takes the second place for the people”. However, in the economic system dominated by indirect tax, it is difficult for residents to feel the real existence of tax, and they do not pay enough attention to tax for a long time, which is not conducive to promoting the modernization of social supervision and national governance system. The largest tax in China is value-added tax, and the word “value-added” reflects the collection and payment path of the tax: enterprises pay taxes to the tax authorities in each value-added link from production to sales, and finally residents bear the value-added tax when purchasing goods, but the total price and tax leads to residents’ lack of feeling; At the same time, the income tax of non residents is mostly realized through the withholding and payment of units, and the proportion of the income tax paying group in the total population is low.
In recent years, with the decline of economic growth driving the decline of residents’ disposable income, and the discussion of real estate tax pilot and individual income tax reform has increased one after another, “finance and taxation” has become a hot topic. Since the second half of 2021, the finance and taxation department has taken a series of actions, including the disclosure of tax loss and tax unfairness in the report issued by the audit office, the promotion of equity equity investment by the State Administration of Taxation from approved collection to audit collection, the continuation of individual income tax preference, etc. some online red belt anchors have paid large fines for tax evasion, which has aroused heated discussion among the whole people. How to accurately interpret audit collection? What is the purpose of a series of recent fiscal and tax actions? Where will the fiscal and tax policies go in the next stage? What is the logic of action? We have the following basic judgments and understandings:
1. The public’s concern about real estate tax is mainly about whether the real estate tax affects house prices and whether they have to pay real estate tax. The public’s concern about individual income tax reform is mainly about their own disposable income and consumption ability. It should be pointed out that, in fact, the amount of residents’ disposable income is fundamentally not the high tax, but the distribution of pre tax income, personal competitiveness in the labor market and the improvement of social security. The awakening of tax awareness is conducive to promoting the interaction between the government and the people, improving national governance ability, promoting the government to “make good use of tax” and improving expenditure efficiency.
2. The impact of real estate tax on house prices will eventually return to the analysis of commodity supply and demand. Tax is not omnipotent. It is impossible to solve the contradiction between commodity supply and demand through one tax. It is only one of the tools. The fundamental reason for the continuous rise of real estate in some cities is the contradiction between rigid demand and speculative demand and insufficient land supply caused by the continuous inflow of population. It is generally believed that the logic of real estate tax reducing house prices is to increase holding costs, reduce speculative demand, increase selling, that is, supply, increase supply and decrease demand, that is, price decline; However, as long as the contradiction between supply and demand is not solved, that is, as long as the expected rise in house prices is two higher than the tax rate, the holder will still choose to hold. To sum up, the short-term impact of real estate tax is psychological and expected, and the medium and long-term depends on supply and demand, that is, population flow and land supply. As for the over issuance of money, it may be somewhat paradoxical. Money creation is jointly completed by the central bank, commercial banks and market subjects. Without the participation of residents, the chain of money creation cannot be completed.
3. “Individual proprietorship enterprises and partnership enterprises that invest in equity shall be subject to individual income tax by means of audit collection”, which is intended to block the loophole of tax evasion among high-income people from verification collection to audit collection.
First, the shift from approved collection to audit collection has long been promoted, not a sudden action. The State Administration of Taxation has standardized the verification and collection of individual income tax in accordance with the work deployment of “pilot, expansion and promotion first”. The income from non equity investment and operation of a sole proprietorship partnership, that is, the income from the normal operation of the enterprise, can still be collected through verification and is not prohibited. Second, the audit report of the National Audit Office raised the problems of tax loss and tax avoidance and evasion of some high-income people, which caused a high degree of heavy regulation.
Third, audit collection is suitable for the era of extensive economic development and weak collection technology. At present, it has entered the electronic information age of high-quality development and perfect collection technology.
Fourth, audit collection forces enterprises to strengthen modern corporate governance, scientifically manage accounting, improve financial accounting ability and reasonably control operating costs.
