What are the reasons for the growth of the main tax revenue?

According to data released by the Ministry of Finance, since the beginning of this year, the domestic value-added tax has reached 5,179.1 billion yuan, a year-on-year increase. Among them, due to the impact of the policy tax reduction of replacing business tax with value-added tax, the change to value-added tax decreased; domestic consumption tax was 992.9 billion yuan, a year-on-year increase; enterprise income tax was 3,194.6 billion yuan, a year-on-year increase of 12%; personal income tax was 1,109.6 billion yuan, a year-on-year increase of 19%.

According to the data of the Ministry of Finance, in terms of import and export, the value-added tax and consumption tax on imported goods were 1,455.1 billion yuan, a year-on-year increase; Tariffs were 273.8 billion yuan, a year-on-year increase. The export tax rebate was 1,236.3 billion yuan, a year-on-year increase.

In terms of land and real estate-related taxes, the deed tax was 442.8 billion yuan, a year-on-year increase; land value-added tax was 458.1 billion yuan, a year-on-year increase; real estate tax was 243 billion yuan, a year-on-year increase; urban land use tax was 220.2 billion yuan, a year-on-year increase; The cultivated land occupation tax was 155.8 billion yuan, a year-on-year decrease.

In the capital market, stamp duty was 209 billion yuan, a year-on-year increase. Among them, the stamp duty on ** transactions was 106.2 billion yuan, a year-on-year decrease.

In other aspects, the urban maintenance and construction tax was 399 billion yuan, a year-on-year increase; vehicle purchase tax was 299.2 billion yuan, a year-on-year increase; resource tax was 124.8 billion yuan, a year-on-year increase; The tax revenue of vehicle and vessel tax, ship tonnage tax, tobacco tax and other tax was 86.5 billion yuan, a year-on-year increase.

Answer: Turnover tax is the main tax in China's tax revenue, accounting for more than 60% of the total tax revenue, mainly including value-added tax, consumption tax, business tax, customs duties, etc.

With the development of the economy, the policy support of the state, the increase of small and micro enterprises, the transformation and upgrading of large enterprises, and the market economy has shown a good trend.

Summary. The decline in the share of tax revenues in fiscal revenues may indicate the following problems: Decline in economic activity

Tax revenue is mainly the first to corporate and personal income tax, consumption tax, etc., when economic activities decline, the collection of these taxes will also be affected, resulting in a decline in the proportion of tax revenue. Implementation of tax and fee reduction policies: In order to promote economic development and improve people's livelihood, tax and fee reduction policies may be implemented, resulting in a decrease in tax revenue and a decrease in the proportion.

Transformation of fiscal revenue structure: ** In terms of the structure of fiscal revenue, other revenues may have been adjusted, such as investment income, profits of state-owned enterprises, etc., resulting in a decline in the proportion of tax revenue. Tax evasion:

Some enterprises or individuals may have tax evasion, which will lead to a decrease in tax revenue and a decrease in the proportion. A case-by-case analysis is required in order to draw accurate conclusions.

What problems do the decline in the proportion of tax revenue in fiscal revenue?

The decline in the proportion of tax revenue in fiscal revenue may indicate the following problems: Decline in economic activities: Tax revenue is mainly used in enterprises and personal income tax, consumption tax, etc., when economic activities decline, the collection of these taxes will also be affected, resulting in a decline in the proportion of tax revenue.

Implementation of tax and fee reduction policies: In order to promote economic development and improve people's livelihood, tax and fee reduction policies may be implemented, which will lead to a decrease in tax revenue and a decrease in the proportion. Transformation of fiscal revenue structure:

The structure of fiscal revenue may have been adjusted, and other revenues such as investment income and profits of state-owned enterprises have been added, resulting in a decline in the proportion of tax revenue. Tax evasion: Some enterprises or individuals may have tax evasion, resulting in a decrease in tax revenue and a decrease in the proportion.

A case-by-case analysis is required in order to draw accurate conclusions.

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Decline in economic and starvation activities: tax revenue is mainly in the enterprise and personal income tax, consumption tax, etc., when the economic and economic activities decline, the collection of these taxes will also be affected, resulting in a decline in the proportion of tax revenue from virtual rock returns.

As of 2019, the main types of taxes of China's tax revenue are: value-added tax, consumption tax, business tax, customs duties and other turnover taxes, enterprise income tax, individual income tax and other income taxes.

Taxation refers to a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and gratuitously in order to provide public goods to the society and meet the common needs of the society in accordance with the provisions of the law. Taxation is a very important policy tool. Taxation is the most important form of revenue for the state's public finance.

The essence of taxation is a special distribution relationship formed by the state to participate in the distribution of national income and compulsorily obtain fiscal revenue by virtue of public power and in accordance with the standards and procedures prescribed by law in order to meet the public needs of society. It embodies a specific distribution relationship between the state and taxpayers in the distribution of benefits from collection and taxation under a certain social system.

At present, China's tax revenue is divided into five categories: turnover tax, income tax, resource tax, property tax, and behavior tax.

There are currently 18 types of taxes in China (from 1 May 2016, the "VAT Reform" will be fully implemented; Environmental protection tax will be implemented on January 1, 2018), namely: value-added tax, consumption tax, enterprise income tax, individual income tax, resource tax, urban maintenance and construction tax, real estate tax, stamp duty, urban land use tax, land value-added tax, vehicle and vessel use tax, ship tonnage tax, vehicle purchase tax, customs duties, cultivated land occupation tax, deed tax, tobacco tax, and environmental protection tax.

Only the eight types of taxes, namely, individual income tax, enterprise income tax, vehicle and vessel tax, environmental protection tax, tobacco tax, ship tonnage tax, vehicle purchase tax, and cultivated land occupation tax, have passed the legislation of the National People's Congress, and the vast majority of other tax matters are stipulated by administrative regulations, rules, and normative documents.

Income tax is also the main tax category in China's tax structure, including enterprise income tax, individual income tax and other taxes.

The Income Tax Law of the People's Republic of China on Foreign-Invested Enterprises and Foreign Enterprises, adopted at the Fourth Session of the Seventh National People's Congress on April 9, 1991, and the Provisional Regulations of the People's Republic of China on Enterprise Income Tax promulgated on December 13, 1993, shall be repealed at the same time.

In addition, the state has given two preferential tax rates: first, qualified small and low-profit enterprises, which are levied at a reduced rate of 20%; Second, high-tech enterprises that need to be supported by the state will be levied at a reduced rate of 15%.

Turnover tax such as value-added tax, consumption tax, business tax, customs duty, and income tax such as enterprise income tax and individual income tax.

China implements a dual-subject tax model that attaches equal importance to turnover tax and income tax.

The proportion of tax revenue in GDP is one of the indicators to measure the relative size of tax distribution and the level of tax burden of a country. Judging from the situation of various countries in the world, due to various reasons, the proportion of tax revenue in the gross domestic product of the source wheel of the country varies, and the proportion of the same country in different historical periods and stages of development is also very different. Generally speaking, there are three main factors that affect the proportion of tax revenue in GDP:

The first is the scope of the functions of the state, that is, the status of the state in social and economic life. All other things being equal, the proportion of taxes in the gross national product will be higher in socialist countries than in capitalist countries. This is because the main function of the capitalist state is to provide external conditions for social reproduction, the scope of its functions is narrow, the scale of fiscal distribution is small, and the scale of taxation, as the most important means of fiscal revenue, is also small, and the proportion of taxation in the gross national product cannot be high.

The functions of the socialist state include not only the provision of external conditions for social reproduction, but also the direct organization, coordination and leadership of the national economy. Reflected in the state finances, it must not only provide financial guarantees for the existence of the state apparatus and the development of science, education, culture, public health, sports, and other undertakings, but also provide a large amount of funds for state capital construction projects. To this end, the state must use tax revenues and other revenue means to obtain more fiscal revenues, and the proportion of tax revenues in the gross national product will be relatively high.

Of course, in different countries under the same system or in different historical development periods of the same country, due to the different economic management systems, the scope of the state's functions will also be adjusted, which will naturally affect the proportion of tax revenue in the gross national product. The second is the level of economic development. Because of the relatively large scale of the gross national product (GNP) and the relatively large share of the per capita gross national product, the economically developed economy and the ability of the people to bear the tax burden are relatively strong, so it is natural to maintain a relatively high proportion of tax revenue in the gross national product.

For developing countries, the total gross national product and per capita share are much smaller, and the ability of the whole society to bear taxes is low, and the country can only maintain a low proportion of tax revenue in the gross national product. The third is the proportion of tax revenue in fiscal revenue. Taxation is one of the forms of fiscal revenue, and the status of taxation will be different in the composition of fiscal revenue in different historical periods of a country due to various reasons.

A change in the status of tax revenues will inevitably lead to a change in the proportion of tax revenues in the gross national product.