Can Resource Tax Reform Leveraging Tax Reform?

Prelude

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Judging from the impact of the current tax system on the operation of the national economy and the income distribution system, our tax structure does not match the needs of economic development, and we need to push forward its reform as a whole.

First of all, the excessive proportion of indirect taxes affects the upgrading and upgrading of industries.

The tax system of value added tax, consumption tax and business tax coexist. On the one hand, it causes double taxation. On the other hand, these taxes are based on the price, the price is high, the tax revenue is naturally high, and the tax as a component of the price, in turn, pushes up the price.

Secondly, the proportion of direct tax and property tax is relatively small, which leads to the imperfect income distribution system, widening the gap between the rich and the poor, especially the low proportion of personal income tax, and the tax system for the taxation of residents' property income, which leads the rich to evade the regulation of tax law.

At present, the reform of tax system is stagnant and the reform of resource tax launched through the inflation pressure is undoubtedly the biggest highlight of the government's determination to solve the problem of inefficient utilization of resources through tax reform, reflecting the government's positive attitude towards promoting tax reform and establishing a tax system that is more in line with economic development.

But the resource tax reform is only a small breakthrough point, and to some extent, tax reform will have a great impact on the current economic development, but not enough to promote economic mode reform and structural adjustment.