Stamp tax collection and management are more scientific and standardized (Financial Eyes)
A few days ago, stamp duty, a tax closely related to my country's economic activities, was formally enacted.
Stamp duty, in simple terms, is to levy tax on taxable documents related to economic activities.
Statistics show that in 2020, the national stamp duty revenue will be 308.7 billion yuan. From 1988 to 2020, the total stamp duty collected nationwide will exceed 2.9 trillion yuan.
Although the scale of stamp duty is not large, it is related to a number of economic activities, and its legislation has received extensive attention.
So, what is the significance of stamp duty legislation?
What is the impact on taxpayers?
The reporter conducted an interview.
Enhance the scientificity, stability and authority of the stamp duty legal system
When the declaration period came again, Li Yanfei, an accountant of Ningbo Yongran Metallurgical Fuel Co., Ltd., logged onto the website of Ningbo Electronic Taxation Bureau and entered the "Combined Property and Behavior Tax Declaration" module to declare.
"There are two stamp duties to be paid this month." Li Yanfei carefully checked the information. On August 3, the company signed several cargo transportation contracts. The total freight was 91061995.25 yuan, and the stamp duty of the cargo transportation contract should be paid 45531 yuan at 0.5‰ of the transportation cost. ; On August 7th, a property lease contract was signed for a total of 2,742,857.22 yuan, and the property lease contract stamp tax was 2742.86 yuan based on 1‰ of the property lease income.
After rounding off the mantissa, the total stamp duty payable is 48273.9 yuan.
Then, Li Yanfei used the "Tax Source Collection" module of stamp tax in the consolidated declaration of property and behavior tax of the Electronic Taxation Bureau to select the tax items of the cargo transportation contract and the property lease contract, enter the corresponding tax period and tax amount, and then the system automatically jumped out The corresponding tax rate and tax payable.
After the declaration was saved successfully, he made the payment according to the prompts.
At the real estate trading floor in Jiangbei District, Ningbo, citizen Cai Yue also "ran into" stamp duty.
"Recently I bought a house and a parking space. The tax officer told me that the property rights transfer document stamp duty will be involved in the real estate transaction. Need to pay stamp duty for parking spaces and other non-residential properties."
"Stamp tax is a tax levied on taxable vouchers written, received, and used in economic activities and economic interactions. It is named because taxpayers mainly complete their tax obligations by sticking tax stamps on taxable vouchers. It has the characteristics of wide taxation, low tax rate, light tax burden, and taxpayers paying taxes themselves." said Fan Yong, a professor at the Central University of Finance and Economics.
Statistics show that in the first July of this year, stamp duty revenue was 263 billion yuan, accounting for about 2.2% of the national tax revenue.
In terms of scale, stamp duty is a small tax.
However, its role is not small.
The implementation of self-applied tax payment for stamp tax will also help cultivate enterprises and residents' awareness of tax payment, and strengthen the concept of taxation law.
A few days ago, the 29th meeting of the Standing Committee of the 13th National People's Congress voted and passed the "Stamp Tax Law of the People's Republic of China", which will come into effect on July 1, 2022.
Prior to this, the main basis for the collection of stamp duty in my country was the "Interim Regulations on Stamp Duty of the People's Republic of China", which came into effect on October 1, 1988, and it has been more than 30 years.
"Since the stamp duty was levied in 1988, it has played a positive role in regulating various economic activities. However, with the development of the economy and society, the problems caused by the stamp duty system have increased day by day, and there is an urgent need to reform and improve through legislation." Fan Yong said.
Li Xuhong, a professor at the Beijing National Accounting Institute, believes that the stamp duty legislation is a manifestation of the further implementation of the legal principles of taxation, which is conducive to promoting the establishment of a modern tax system, enhancing the scientificity, stability and authority of the stamp duty legal system, reducing discretionary power, and making tax collection and management more scientific Norms.
The consolidation of stamp duty in a legislative way is also conducive to providing legal system guarantees for the healthy development of market entities and further optimizing the business environment.
Maintain the current tax system framework as a whole, appropriately streamline tax items and tax rates, and reduce tax burdens
"After the implementation of the Stamp Duty Law, the tax rate of the transportation contract has been reduced from the original five ten thousandths to three ten thousandths. This is good news for our company. Take the previous cargo transportation contract as an example, after the stamp duty rate is reduced, it can be reduced. Pay taxes of 18,000 yuan, a decrease of about 40%." Li Yanfei said.
On the whole, the Stamp Tax Law maintains the current tax system framework and tax burden level basically unchanged, and makes necessary adjustments to some of the contents according to the actual situation.
"Compared with the current provisional regulations on stamp duty, the stamp duty law has made appropriate adjustments to the tax item and tax rate table. For example, the stamp duty law deletes some tax items such as rights, licenses, etc.," said Fan Yong.
In terms of tax rates, the Stamp Tax Law has generally maintained the current tax rate level and appropriately lowered the tax rates of some tax items.
In addition to lowering the tax rate for transportation contracts and contracting contracts, the tax rate for the transfer of trademark rights, copyrights, patent rights, and proprietary technology use rights has been reduced from 5,000 to three 10,000.
"Reducing the tax rate of contracts and business account books for processing contracts, construction projects, cargo transportation, trademark exclusive rights, etc., will help reduce corporate transaction costs. Reduce the tax rates of trademark exclusive rights, copyrights, patent rights, and transfer documents of proprietary technology usage rights, etc. , Which echoes the policy arrangement of tax reduction and fee reduction, and is conducive to supporting the innovation and development of enterprises." Li Xuhong said.
At the same time, the Stamp Tax Law has summarized and integrated the tax exemption provisions scattered in different documents, and stipulated more statutory tax reductions and exemptions.
For example, for farmers, family farms, professional farmers’ cooperatives, rural collective economic organizations, villagers’ committees to purchase agricultural production materials or sell agricultural products, and agricultural insurance contracts are exempted from stamp duty; in order to comply with the development trend of e-commerce in recent years, The Stamp Duty Law exempts electronic orders made by individuals and e-commerce operators from stamp duty.
The stamp duty on securities transactions has also been officially written into the Stamp Tax Law. The stamp duty rate on securities transactions has not been adjusted and is still 1‰ of the transaction amount, and the rules imposed on the transferor of securities transactions are maintained.
In addition, the Stamp Tax Law also authorizes the State Council to provide for the reduction or exemption of stamp tax for housing demand protection, enterprise restructuring, bankruptcy, and support for the development of small and micro enterprises, and report to the Standing Committee of the National People's Congress for the record.
Li Xuhong believes that the scope and requirements of the State Council’s reduction and exemption of levies are more specific, and the safeguard tax law can be appropriately adjusted in accordance with the economic and social development, which also improves the certainty of the tax law to a certain extent.
Levy reduction or exemption is aimed at ensuring housing demand and supporting small and micro enterprises. It reflects the care for market players and the people's livelihood, and helps to stimulate the vitality of relevant market players.
Tax statutory statutory advances steadily, and the reform of "delegation, regulation, and service" in the field of taxation continues to deepen
In recent years, my country's tax law system has become increasingly mature and complete.
In December 2016, the "Environmental Protection Tax Law of the People's Republic of China" was voted and passed. This is the first separate tax law that was deliberated and passed after the Third Plenary Session of the 18th Central Committee of the Communist Party of China proposed "Implementing the Principles of Tax Statutory".
Subsequently, the Tobacco Leaf Tax Law, the Ship Tonnage Tax Law, the Vehicle Purchase Tax Law, the Farmland Occupation Tax Law, the Resource Tax Law, the Urban Maintenance and Construction Tax Law, and the Deed Tax Law were promulgated and implemented. The existing tax laws such as the Individual Income Tax Law, Enterprise Income Tax Law, and Vehicle and Vessel Tax Law were revised and added value. Legislation such as tax law and consumption tax law is also accelerating the pace.
With the enactment and promulgation of the stamp duty law, 12 of the current 18 taxes in my country have enacted laws.
Tan Heng, director of the Institute of Taxation Science of the State Administration of Taxation, believes that statutory taxation, as a basic principle of the tax law, essentially means that the state must levy taxes in accordance with the law and citizens must pay taxes in accordance with the law.
Tax statutory principle not only promotes democracy and the rule of law, protects taxpayers’ rights, but also helps to condense and enhance taxpayers’ recognition and compliance with taxation, and enhance the government’s credibility. It is an important measure to modernize national governance and comprehensively promote the rule of law. .
Therefore, the next step should continue to focus on and promote taxation statutory work.
Li Xuhong believes that in advancing the process of statutory taxation, on the one hand, we should focus on breaking through key issues and strengthen legislation in key areas. In particular, tax types such as value-added tax and consumption tax that have been released for consultation drafts should be based on China's national conditions and economic development. In reality, it is necessary to further promote its legislative work; on the other hand, it is necessary to actively learn from the mature and effective tax legislation experience in the world, and combine it with China’s tax system reform to enhance the legality of taxation, so as to give full play to the fundamental and effective taxation in national governance. The pillar and supporting role lay the foundation.
The legal process of taxation is advancing steadily, and the reform of decentralization, regulation, and service in the taxation field is also deepening.
Regarding stamp duty, there is still another major event this year. Starting from June 1 this year, the State Administration of Taxation has implemented the combined declaration of property and behavior taxes across the country, including 10 urban land use taxes, real estate taxes, vehicle and vessel taxes, stamp taxes, and farmland occupation taxes. The tax declarations of the tax types are consolidated.
When taxpayers declare multiple types of taxes, they no longer use separate tax types declaration forms, but declare multiple types of taxes on one declaration form at the same time.
"When we filed in July this year, we combined the real estate tax, urban land use tax and stamp tax for three different tax purposes through the Electronic Taxation Bureau. The whole process took only a few minutes to complete a return. We no longer have to fill in various declaration forms as before, and we don't have to search for declaration entrances by tax category, which greatly simplifies the declaration process." Anji Automobile Logistics (Hubei) Co., Ltd. said the relevant person in charge.
Tan Heng said that in the next step, the taxation department will continue to fully implement the "Opinions on Further Deepening Tax Collection and Administration Reform" issued by the Central Office and the State Council, and continue to make efforts in optimizing experience, reducing burdens, improving quality and efficiency. Promote the reform of tax collection and management, and continuously improve the sense of gain and satisfaction of taxpayers and payers.
Our reporter Wang Guan