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财政部表态:加快推进印花税土地增值税等税种立法

来源: 证券日报  
2019-08-16 09:02:57
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  本报见习记者 宓 迪

  财政部部长刘昆近日撰文指出,要积极配合全国人大有关方面,加快推进资源税、契税、城市维护建设税、印花税、增值税、土地增值税、关税、消费税等税种立法的相关工作。多位专家对《证券日报》记者表示,完善相应税种的立法工作不等于加重税负。

  中国社会科学院财经战略研究院税收研究室研究员张斌对记者表示,加快税收立法的进度是按照既有的步骤推进的一项工作,正在紧锣密鼓地进行。

  2015年,全国人大常委会法工委负责人就《贯彻落实税收法定原则的实施意见》答问指出,为“落实税收法定原则”,实施意见根据相关改革任务的进展情况,对2020年前完成相关立法工作作出了安排。其中,与税制改革相关的税种,将配合税制改革进程,适时将相关税收条例上升为法律,并相应废止有关税收条例。

  北京大学法学院教授刘剑文对《证券日报》记者表示,完善税法的制度与不加重纳税人税负这两者之间并不矛盾。通过税收制度的完善,能够让纳税人的得到更多的实惠,这体现在税率、优惠政策等方面的调整上,在权威性、效率上都能得到进一步的改善。

  专家指出,今年上半年各项减税降费政策的效果正逐步显现。张斌表示,这可以从相关数据的变化中看到。

  刘剑文举例说,对于企业来说,通过降低增值税的税率、减少社保费用,企业能够轻装上阵,应对当下的经济形势。

  财政部公布的数据显示,今年上半年,在积极的财政政策加力提效的背景下,上半年全国财政收入增长3.4%,其中一季度增长6.2%,二季度增长0.8%。

  财政部国库集中支付中心主任刘金云此前在发布会上说,减税政策在制造业等行业体现明显,上半年税收收入比一季度显著回落。上半年全国税收收入增长0.9%,比一季度增幅回落4.5个百分点。其中,二季度下降3.3%,特别是从5月份起,深化增值税改革减税效果更加突出,税收收入连续两个月下降。

  财政部部长刘昆撰文指出,下一步,要会同有关部门继续细之又细地落实好减税降费各项举措。一是加强沟通协调和督促检查;二是加强财政收支预算管理。督促指导地方开源节流,多渠道筹集收入,进一步压减一般性支出,支持落实减税降费政策。对难以完成全年收支预算的地方加强指导,在触发预算调整条件时,依法依规调整预算;三是加强宣传培训。创新宣传方式,有针对性地加强对企业财务人员的培训,帮助企业用足用好政策;四是及时研究政策预案。在广泛调研基础上,针对政策实施过程中出现的新情况、新问题,及时做好应对预案,确保所有行业税负只减不增。

关键词:财政部,印花税,土地增值税责任编辑:吴海燕
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