Briefly describe the contents of China s current proactive fiscal policy, which focuses on tax cuts

Tax and fee reductions belong to the fiscal policy that involves taxation. "Tax reduction and fee reduction" specifically includes two parts: "tax reduction and exemption" and "cancellation or suspension of administrative fees". Since 2019, the state has launched a series of tax and fee reduction policies.

Policies such as individual income tax reform, inclusive tax reduction and exemption for small and micro enterprises, deepening VAT reform and reducing social insurance rates have been released and implemented one after another.

The specific policy is: the pilot scope of small-scale taxpayers issuing special VAT invoices on their own will be expanded from the accommodation industry, the assurance consulting industry, the construction industry, the industry, the information transmission, software and information technology services to the leasing and business services, scientific research and technical services, resident services, repair and other services. If the above-mentioned taxpayers need to issue special VAT invoices in the event of VAT taxable behaviors, they can voluntarily use the VAT invoice management system to issue VAT invoices by themselves.

Article 27 of the Enterprise Income Tax Law of the People's Republic of China stipulates that the following income of enterprises can be exempted or reduced from enterprise income tax: (1) income from engaging in agriculture, forestry, animal husbandry and fishery projects; (2) Income from investment and operation of public infrastructure projects supported by the State; (3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects; (4) Qualified income from technology transfer; (5) Income provided for in paragraph 3 of Article 3 of this Law.

Article 27 of the Enterprise Income Tax Law of the People's Republic of China can exempt or reduce the following income tax of enterprises: (1) income from engaging in agriculture, forestry, animal husbandry and fishery projects; (2) Income from investment and operation of public infrastructure projects supported by the State; (3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects; (4) Qualified income from technology transfer; (5) Paragraph 3 of this Law.

The policies that reflect the principles of taxation and fiscal are as follows:

1. In China, the implementation of the principle of tax efficiency not only pays attention to its micro efficiency, but also pays more attention to its macro aspects. It is mainly embodied in the concept of the overall situation of the national economy, in accordance with the state's industrial policy and the general requirements of adjusting the economic structure and improving economic efficiency, encouraging equal competition in taxation, and implementing a conditional policy of differential treatment.

For example, the state will give appropriate preferential tax treatment to sectors, industries and products in urgent need of development, such as agriculture, energy, transportation, important raw materials, and high-tech industries;

2. Adopt tax restriction policies for certain products and projects that have been listed by the state as restricted production, restricted imports, and some ready to be eliminated. Carry out various forms of tax activities to promote production and increase income, and enhance the vitality of enterprises. Choose a form of tax and tax rate that is relatively efficient.

China implements a tax system with turnover tax and income tax as the main body. Among them, the turnover tax has a greater impact on producers and consumers; Income tax has a greater impact on the adjustment of corporate profits and the choice of individuals between work and leisure.

Legal basisArticle 27 of the Enterprise Income Tax Law of the People's Republic of China.

The following income of an enterprise can be exempted or reduced from enterprise income tax:

1) Income from engaging in agriculture, forestry, animal husbandry and fishery projects;

(2) Income from investment and operation of public infrastructure projects supported by the State;

(3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects;

(4) Qualified income from technology transfer;

(5) Income provided for in paragraph 3 of Article 3 of this Law.

1.The pure policy tools of the fiscal front mainly include: fiscal expenditure, tax policy and national debt policy. It is believed that taxation is a fiscal policy.

2.The increase in individual income tax you mentioned should refer to the increase in the threshold of individual income tax. The increase in the tax threshold is equivalent to reducing the tax burden on residents and allowing them to have more income for consumption, so it should be an expansionary fiscal policy.

It is important to note here that active fiscal policy is generally considered to mean expansionary fiscal policy. However, some scholars believe that as long as the fiscal policy is actively used to affect the economic cycle, it is a positive fiscal policy. Understood in this way, both expansionary fiscal policy and contractionary fiscal policy are active fiscal policies.

After all, we have not heard of a "negative" fiscal policy, only a prudent fiscal policy. ）

It belongs to fiscal policy, which refers to the guiding principles of fiscal work stipulated by the state in accordance with the tasks of political, economic and social development in a certain period, and adjusts aggregate demand through fiscal expenditure and taxation policies.

Raising the individual income tax and raising the bottom line of taxation is conducive to narrowing the income gap and thus narrowing the gap between the rich and the poor, so it is a positive fiscal policy.

BC's fiscal policy includes two major items: spending and taxation, of which spending includes purchases and transfers.

In your option, b is an investment in expenditures, and c can adjust the distribution of income through transfers or taxes. The other three are monetary policy.

bc, everything else is monetary policy.

It is very simple to determine whether monetary policy or fiscal policy is to increase or decrease the amount of money.