District welfare enterprises preferential tax poli

e707004304

District welfare enterprises preferential tax policies needs improvement

The business investment tax credit was in possession. 4, limits the arrangements for persons with disabilities is too small, the identification of persons with disabilities unfairly State Administration of Taxation \\The scope of this provision is limited to a small fraction of the type of disability of persons with disabilities, for the intellectual disability, other disability, the type most people with disabilities are not included, the job placement of disabled persons and persons with disabilities and compassionate treatment of large , resulting in unfair treatment between persons with disabilities. 5, from the tax burden rate analysis, the problem exists because tax policies and regulations passed welfare enterprises enjoy preferential policies are carried out according to the actual return of VAT, business tax actually paid more, the greater the amount of return, so that part of the welfare enterprises purchase goods made by non-VAT invoices to attain the purpose of reducing costs, resulting in the burden of such high rates of corporate tax. Office of the Commissioner, according to surveys of Jilin, Jilin City in 2004 184 companies value-added tax benefits were more than 5%, 2005, 198 companies value-added tax burden of welfare enterprises were more than 6%, some enterprises to l1%. Tax burden caused by three main reasons for the high rate: a non-welfare shift the tax burden caused by business, the main way for transactions between related enterprises, the price is low prices, the value added transferred to the welfare of the enterprise; Second, welfare enterprises and invoices without the required full proceeds obtained from a corresponding reduction in the amount of input tax; third unit of business relationships through improper means to artificially control the transfer value-added tax burden, maximize their tax benefits. There are also companies that will benefit the production of export goods through the supply of non-welfare enterprises to offer more kinds of means to cheat refunded, list goes to the state caused undue loss of taxes. At the same time on the road as part of the sale of goods does not invoice, resulting in tax evasion behavior. As a result, on the one hand tax evasion, on the other tax refund. 6, rather than on specific business sectors with preferential treatment is not conducive to fair competition in the industry have refunded the welfare business tax incentives and other support, product cost greatly reduced, enhancing the competitive advantage of the industry and undermine the fair competitive environment. Third, some suggestions to improve policies to fundamentally solve the problems of welfare enterprises, co-ordination and Rhythm countries, operators, the \, who arranged truly,[link widoczny dla zalogowanych], who enjoy many arrangements, the principle of multiple enjoy preferential tax policies. 1, expand the subject to enjoy preferential tax policies for increasing economic development in the current market, investors showed a wide range of reality, should be properly invested in the enterprise and the economic nature of the main breakthrough, give full play to the tax to promote the coordinated development of various economic sectors role. Corporate tax benefits eligibility should be extended to civil affairs departments should not be limited to, streets, villages and towns to set up welfare enterprises. That no matter what the investors of the enterprise, as long as the arrangement of the \2,[link widoczny dla zalogowanych], the cancellation ratio for the disabled and scope of business restrictions on the standard scale for the disabled is an issue bound companies, proposes to abolish the restrictions on the proportion of enterprises for the disabled, according to the number of persons with disabilities to enjoy the value-added tax incentives. At the same time define the scope of persons with disabilities. 3,[link widoczny dla zalogowanych], improve the existing tax concessions I propose to reform the existing system of tax rebate policy to abolish the current policy, in accordance with the amount of corporate tax has tax rebate of some or all of policies, a fixed cuts. Corporate tax benefits paid to disabled workers and their remuneration directly linked to the placement of disabled persons by a certain multiple of salary to determine the amount of tax return, reflecting the more favorable placement of the principle of multiple, both to reflect the national, collective and the individual interests balance, so that welfare enterprises profitable and moderation; venture arrangements either to mobilize all the enthusiasm of disabled persons, but also to the existing settlement to avoid the proportion of enterprises are no longer employed disabled persons after the phenomenon. Meanwhile, in the establishment of a sound social security system,[link widoczny dla zalogowanych], the abolition of financial subsidies VAT law,[link widoczny dla zalogowanych], the establishment of financial assistance system. Act according to the tax authorities of tax welfare enterprises, so that the same industry enterprises on an equal competitive environment. Financial sector is the degree of disability of each disabled, the provision of appropriate living allowance, a special column by the fiscal expenditure, the implementation of financial assistance system. This is consistent with sound fair taxation, fair competition in the socialist market economic system, promote healthy economic development, but also to ensure that national taxes due are collected. ★ (Author: Commissioner of the Ministry of Finance Office in Jilin)