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国务院新闻办公室2005年1月11日新闻发布会

2005年1月11日(星期二)上午10时,国家税务总局局长谢旭人介绍2004年全国税收工作和2005年税收工作安排等方面情况,并答记者问。

  2004年全国税收工作情况和2005年税收工作安排

2005年1月11日
国家税务总局局长 谢旭人


女士们、先生们:

  新年好!

  去年这个时候,我在这里和大家就税收问题进行了交流,今天非常高兴?#35874;?#20250;再次与大家见面。我代表国家税务总局感谢各位新老朋友多年来对税收工作的关心和支持。下面,我简要介绍一下去年全国税收工作的情况和今年税收工作的主要打算。

  据最新统计,2004年全国共入库税款25718亿元(不含关税和农业税收),比上年增长25.7%,增收5256亿元,总收入和增收额双双实现历史性突破。税收收入占国内生产总值的比重约19%,比上年提高1.5个百?#20540;?#24038;右。税收收入快速增长,国家财力进一步增强,为支持经济社会发展作出了积极贡献。

  去年全国共办理出口退税4200亿元,增长106%,增加2161亿元。其中,办理2003年前累计欠退税2004亿元,“老账”已全部还清;办理当年出口货物退税和免?#20540;?#24211;2196亿元,有力地支持了外贸出口。

  2004年税收收入增长较快,首先得益于国民经济快速增长,经济运行质量和企业效益明显提高。全国税务系统推进依法治税,实施科学化、精细化管理,促进了税收收入的增长。社会各界对税收工作的大力支持,为税收收入增长提供了有力保证。全国广大纳税人依法诚信纳税为税收收入增长作出了积极贡献。

  在税收收入快速增长的同时,其他各方面工作也都取得显著成绩。依法治税深入推进。?#32454;?#36981;循依法征税,应收尽收,坚决不收过头税,坚决防止和制止越权减免税的组织收入原则。认真贯彻行政许可法,深化行政审批制度改革。大力整顿和规范税收秩序,加大清缴欠税力度,强化税法宣传?#21344;?#24037;作。税收改革继续深化。全面落实出口退税机制改革,有力地支持了外贸出口。深化农村税费改革,免征或降低了农业税税率,取消了除烟叶外的农业特产税。启动了东北老工业基地增值税转型试点。完善税收征管体制,深化内部管理改革。税收调控措施和优惠政策得到较好落实。清理检查开发区税收优惠政策,规范钢铁、水泥、电解铝等行业税收秩序。实施了一系列涉农税收优惠政策,认真落实促进下岗失业人员再就业、支持东北老工业基地振兴和西部大开发、鼓励高新技术产业发展等税收优惠政策。税收征管全面强化。完善税收管理员制度,推进纳税评估,加强税源管理。针对薄弱?#26041;冢?#24378;化了各税种管理。加强了税收管理信息化建设,加快信息?#35797;?#25972;合步伐。改进纳税服务,加强咨询辅导,实行首问责任制,推行涉税事项“一站式”服务,取消生产性一般纳税人销售出口供货预缴税款政策。内部行政管理不断规范,推进机关内部行政管理的制度化、规范化,提高了行政管理效能。税务干部队伍素质进一步提高。加强领?#21450;?#23376;建设,认真开展教育培训工作,推进党风廉政建设,大力弘扬求真务实精神。这些成绩的取得,是?#25345;?#22830;、国务院正确领导的结果,是广大税务干部职工辛勤工作的结果,也?#21069;?#25324;新闻界在内的社会各界和纳税人大力支持的结果。

  今年是贯彻落实科学发展观、巩固宏观调控成果、保持经济社会良好发展态势的关键一年,也是全面实现“十五”计划目标、衔接“十一五”发展的重要一年,做?#30431;?#25910;工作意义重大。最近,我们召开了全国税务工作会议,研究部署今年的各项税收工作。今年税收工作的总体要求是:以邓小平理论和“三个代表”重要思想为指导,认真贯彻党的十六大和十六届三中、四中全会及中央经济工作会议精神,全面落实科学发展观,坚持聚财为国、执法为民的宗旨,进一步推进依法治税,稳步实施税收改革,全面强化科学管理,切实加强队伍建设,确保税收收入稳定增长,充分发挥税收调节经济和调节分配的作用,为支持经济社会发展作出积极贡献。按照这一总体要求,我们?#33539;?#20102;今年税收工作的目标:一是提高税收征管的质量和效率,确保税收收入随经济发展而稳定增长。二是通过深化税收改革,落实各项税收政策,使税收制?#21462;?#24449;管体制和内部管理机制逐步完善,税收调节经济和调节分配的作用进一步发挥。三是加强税务系?#25345;?#25919;能力建设,使税务干部队伍素?#23454;?#21040;提高,税务部门形象有新的?#32435;啤?/p>

具体讲,着重做好以下几方面工作:

  一是规范税收执法,进一步推进依法治税。坚持依法治税不动摇,采取各种?#34892;?#25514;施,切实规范税收执法,努力提高依法征管水平。?#32454;?#25353;照法定权限与程序执行各项税收法律法规和政策,切实维护税法的权威?#38498;?#20005;肃性。认真执行税收征管法及其实施细则,完善配套管理办法,规范执法行为。落实依法征税,应收尽收,坚决不收过头税,坚决防止和制止越权减免税的组织收入原则。贯彻行政许可法,深化税务行政审批制度改革。强化税收执法监督,认真执行税收执法检查规则,深入开展执法检查,加强执法监察。大力推进税收执法责任制,加强执法过错责任追究。进一步整顿和规范税收秩序,加大涉税案件的查处力度,严厉打击虚开和接受虚开增值税专用发票与其他可抵扣?#20445;?#39575;取出口退税,利用做假账、?#25945;?#36134;和账外经营等手段偷逃税的案件。认真开展税收专项检查,与公安部门联合开展打击制售假发票等违法犯罪专项治理。?#32454;?#27424;税管理,认真执?#26143;?#31246;公告制度,大力清缴欠税。大力加强税法宣传教育,开展第14个全国税收宣传月活动。

  二是稳步实施税收改革,不断完善税收制?#21462;?#24449;管体制和内部管理机制。积极稳妥地推进税制改革,进一步完善出口退税机制,继续落实各项出口退税管理办法,加快办理出口退税和免?#20540;?#24211;。推进农村税费改革,扩大农业税免征范围,加大减征力?#21462;?#32487;续做好在东北地区部分行业实行增值税转型试点等工作。积极研究有关税制改革方案。认真落实促进下岗失业人员再就业、支持东北老工业基地振兴和西部大开发、鼓励高新技术产业发展等税收优惠政策。进一步完善税收征管体制,规范内外部机构设置,明?#20998;?#36131;分工,优化业务流程,搞好协调配合。深化内部管理改革,加大干部人事制度改革力度,逐步进行劳动分配制度改革。

  三是加强科学化、精细化管理,提高税收征管的质量和效率。积极实施税源管理的?#34892;?#26041;法。加强税收分析,及时发现问题,有针对性地采取管理措施。完善税收管理员制度,加强税源管理。完善纳税评估管理办法,深入开展企业纳税评估。加强增值税防伪税控机具管理,在商业零售业、服务业、娱乐业、餐饮业、交通运输业中逐步推广应?#30431;?#25511;收款机。配合税控收款机的推广应用,积极推行有奖发?#34180;?#38024;对薄弱?#26041;冢?#21152;强各税种管理。按照以票控税、网络比对、税源监控、综合管理的要求,加强增值税管理。搞?#30431;?#28304;监控,深化纳税评估,完善汇算清缴,实施分类管理,加强企业所?#30431;?#24449;管。继续按照“建立四个制?#21462;?#24314;设一个系统、加强三项管理”的思路,强化个人所?#30431;?#24449;管。加强其他税种管理。加快推进税收管理信息化建设,加快信息?#35797;?#25972;合步伐,推广应用整合版综合征管软件,完善纳税人信息资料“一户式”储存。不?#32454;?#36827;和优化纳税服务,加强咨询辅导,全面推行“一站式”服务,进一步落实文明办税“八公开?#34180;?/p>

  四是坚持以人为本,全面加强税务干部队伍建设。加强领?#21450;?#23376;建设。深入学习邓小平理论和“三个代表”重要思想,全面落实科学发展观,切实提高领导干部的马克思主义理论水平。学习贯彻党的十六届四中全会精神,加强执政能力建设。加强对领导干部的管理监督,做好巡视工作。加强干部队伍建设。完善政治学习制度,广泛开展教育培训,深入开展精神文明创建活动,认真开展保持共产党员先进性教育活动。加强党风廉政建设,坚持标本兼治、综?#29616;?#29702;,?#22836;?#24182;举、注重预防,建立健全符合税务部门实际的教育、制?#21462;?#30417;督并重的惩治和预防腐败体系。加强作风建设,大力弘扬求真务实精神,始终保持与时俱进、开拓创新的精神状态,齐心协力,真抓实干。

  下面,我和?#19994;?#21516;事愿意回答各位提出的问题。

  答记者问

2005年1月11日

  [中央电视台记者] 2004年我国税收增长达到25.7%,GDP增长是9%以上,税收增长?#23545;?#39640;于GDP增幅,您认为这正常吗?

  [谢旭人] 总的来看,2004年税收收入增长较快,是国民经济快速增长和企业经济效益大幅提高的反映。各级政府和社会各界对税收工作的支持,全国税务系统推进依法治税、加强税收征管保证了收入增长。广大纳税人依法诚信纳税为国家税收收入增长作出了积极贡献。具体来说,我们对影响税收增长?#21335;?#20851;因素,比如经济增长、价格、结构?#32422;?#24449;管等方面因素进行了分析,我们认为2004年税收收入较快增长是正常的。

  首先,税收收入较快增长,得益于国民经济快速增长和企业经济效益大幅提高。2004年国内生产总值增长9%以上,如果考虑到价格因素,按现价计算,我估计2004年GDP增长15%左右,与按现价计算的税收增幅的差距缩小很多。

  其次,GDP的结构与税收结构之间也是有差异的。税收主要来自第二产业和第三产业,而第二产业和第三产业增加值的增长率大大高于GDP的增长。2004年规模以上工业增加值按现价计算增长22%左右,全社会固定资产投资增长25%,进口增长34%,企业实现利润增长38%,相应的增值税、营业税、进口?#26041;?#31246;收、企业所?#30431;?#22686;长22%、25%、33%和34%左右。这几个主要税种大幅增收带动了税收较快增长,比如增值税等流转税2004年比上年增收2620亿元,占总增收额50%左右。企业所?#30431;?#22686;收1030亿元,占总增收额的20%左右。进口?#26041;?#31246;收增收917亿元,占总增收额的17%左右。另外,个人所?#30431;?#22686;收318亿元,占总增收额的6%左右。这几个大的税种增收额占总增收额的93%,税收收入增长就比国内生产总值的增长幅度高。

  第三,还有一个统计口径因素。在计算GDP时,进出口作用?#21069;?#20928;出口算的,2004年外贸是大进大出,但净出口不多,对GDP增长影响甚少。但按税收统计制度,在25718亿元税收中,包括3700多亿元进口?#26041;?#31246;收,而当年出口退税2000多亿元是财政安排退库处理的,不直接扣减税收。2004年进口增长34%,相应进口?#26041;?#31246;收增长33%,增收900多亿元。这也是税收增长高于GDP增长的一个重要因素。

  第四,税收征管不断加强,纳税服务进一步优化,社会各界和广大纳税人对税收工作的大力支持和配合,对促进税收增长发挥了重要作用。2004年税务系统根据科学发展观的要求,大力实施科学化、精细化管理,加强税源监控,加强增值税、营业税、企业所?#30431;啊?#20010;人所?#30431;?#31561;税种管理,提高了税收征管的质量和效率,提高了征收率,保证了收入较快增长。同时,加大税务稽查力度,查补税款300多亿元,大力清缴欠税、缓税约300—400亿元,拉动税收增长2—3个百?#20540;恪?#36825;些措施在一定程度上促进了税收的超经济增长。

  衡量税收增长?#27424;?#27491;常,关键?#24378;?#31246;收增长与其对应的经?#30431;?#28304;增长?#27424;?#21327;调。从一系列税收与对应经?#30431;?#28304;增长的对比分析中,我们清楚地看到,2004年主要税种,如国内增值税、营业税、进口?#26041;?#31246;收、企业所?#30431;?#31561;与对应经?#30431;?#28304;保持着协调增长的态势,加上加强征管、清缴欠税等等,进一步促进了收入较快增长。这些都表明税收增长快于GDP增长是正常的。

  [道琼斯金融通讯社记者] 什么时候进行内外资企业所?#30431;?#21046;合并?

  [谢旭人] 对企业所?#30431;?#21046;改革,党的十六届三中全会通过的《决定?#20998;?#24050;经提出了总的要求,就是要逐步统一各类企业的税收制?#21462;?#26681;据这个要求,近年来财政、税务?#32422;?#20854;他有关部门组织力量对改革方案进行了深入的调查研究。在此基础上,今年将继续进行内外资企业所?#30431;?#21046;改革方案的研究工作,进一步搞好论证,广泛征求各方面的意见,并根据法定程序办理改革方案研究等方面工作。


  [中央电视台记者] 今年依法治税工作有哪些具体措施?强化税收执法监督的关键是什么?

  [谢旭人] 今年税务部门将坚持依法治税不动摇,采取各种?#34892;?#25514;施,切实规范税收执法,努力提高依法征管水平。一是要求广大税务干部特别是各级领导干部深入学习和掌握通用法律法规及各项税法,不断提高依法治税、规范行政的意识,增强执法为民的自觉性。二是?#32454;?#25353;照法定权限与程序执行各项税收法律法规和政策,切实维护税法的权威?#38498;?#20005;肃性。认真执行税收征管法及其实施细则,完善配套管理办法,规范执法行为。落实依法征税,应收尽收,坚决不收过头税,坚决防止和制止越权减免税的组织收入原则。贯彻行政许可法,深化税务行政审批制度改革。三是强化税收执法监督,认真执行税收执法检查规则,深入开展执法检查,加强执法监察。大力推进税收执法责任制,加强执法过错责任追究。四是进一步整顿和规范税收秩序,加大涉税案件的查处力度,严厉打击虚开和?#23460;?#25509;受虚开增值税专用发票与其他可抵扣?#20445;?#39575;取出口退税,利用做假账、?#25945;?#36134;和账外经营等手段偷逃税的案件。认真开展税收专项检查,与公安部门联合开展打击制售假发票等违法犯罪专项治理。?#32454;?#27424;税管理,认真执?#26143;?#31246;公告制度,大力清缴欠税。五是大力加强税法宣传教育,开展第14个全国税收宣传月活动,提高纳税人依法诚信纳税意识。

  强化税收执法监督的一项重要措施是大力推进税收执法责任制。今年我们将充分运用信息化手段,在部?#20540;?#21306;进行税收执法管理信息系统试点,强化对税收执法权的监督制约。我们还将结合推进税收执法责任制,进一步健全执法过错责任追究制度,对一般违规行为,给予相应的行政处理;对严重违纪违法行为,依法给予行政处分;涉嫌犯罪的,依法移送司法机关追究刑事责任。

  [香港文汇报记者] 去年下半年东北地区实行的增值税转型试点,效果如何?什么时候会在全国推开?有没有具体的时间表?另外,关于?#21152;?#31246;,这些年每年都说是择机而行,今年有没有别的说法?具体会在什么时候推进?现在有没有规划?

  [谢旭人] 根据中央?#33539;?#30340;振兴东北老工业基地的总体要求,从去年下半年开始,国家在东北地区的部分行业率先进行了增值税转型改革试点,也就是扩大增值税抵扣的范围,允许企业7月1日?#38498;?#25237;资购入机器设备所含的增值税款在缴纳增值税时予以扣除。具体包括装备制造业、石?#31361;?#24037;业、冶金业、船舶制造业、汽?#25269;?#36896;业、农产品加工业等行业的增值税一般纳税人。根据转型改革试点要求,东北地区税务部门积极贯彻实施,审核认定?#22235;?#20139;受优惠政策的企业名单,及时审核?#29616;?#20225;业申报的设备抵扣发?#20445;?#22312;去年10月底和12月底分两次给企业办理抵扣和退税。据统计,去年办理抵扣退税12.8亿元。除了增值税转型改革试点工作外,对东北地区企业的所?#30431;?#21069;扣除项目做了必要的调整,减轻企业负担。

  增值税转型改革?#32422;?#26377;关政策的贯彻落实,对促进企业技术改造、调整产业结构和产?#26041;?#26500;,进一步增强企业的竞争能力,都发挥了重要作用。

  今年我们将在总结去年下半年工作的基础上,进一步搞好东北地区部分行业增值税转型改革的试点工作。与此同时,国家财政部门和税务部门互相配合,在总结东北地区改革试点经验的基础上,将深入研究增值税转型改革在全国推开的方案。

  关于?#21152;?#31246;改革,经过前几年的研究,已经有了一个初步的方案,但是实施需要有一个比较合适的时机,需要统筹考虑油价等因素。现在原油价格居高不下,实施的时机并不成熟。总之,要等待一个比较好的时机才能出台。

  [中国国际广播电台记者] 去年国务院作出了出口退税机制改革的决定,请问一年来出口退税机制改革实施情况如何,效果如何?

  [崔俊慧] 2003年10月,国务院作出改革出口退税机制的决定。为了贯彻好国务院决定,国家税务总局和财政部、商务部、海关总署等部门密?#20449;?#21512;,做了大量的工作。我们下发了几十个贯彻决定的配套文件,印发了《致出口企业纳税人的一封信》,先后?#27801;?#20102;11个?#38477;?#32452;到各地督促落实国务院的决定。我们在严防骗税案件发生的前提下,?#23454;?#25913;革了出口退税管理制度,简化了出口退税申报单证,同时?#24067;?#21270;了企业申报和税务部门审核的有关程序。各级税务部门还进一步转变服务观念,主动帮助企业办理出口退税,加快出口退税进?#21462;?004年全国共办理出口退税4200亿元,比2003年增加了2161亿元。其中,办理2003年12月31日以前发生的欠退税2004亿元,办理2004年新出口货物退税和免?#20540;?#24211;2196亿元,实现了国务院提出的“老账要还、新账不欠”的目标。

  目前出口退税新机制运?#26143;?#20917;平?#21462;?#39034;利,总体运?#26143;?#20917;良好,发挥了积极作用。一是促进了我国的对外贸易增长,据海关统计,去年1—11月,我国对外贸易增长了35.7%。二是促进了我国出口产?#26041;?#26500;的优化。据有关部门统计,去年1—11月,我国出口的高新技术产品增长了51.5%,出口的机电产品增长了43%。三是新机制促进了外?#31243;?#21046;改革。

  在新机制运行中,税务部门和其他部门密?#20449;?#21512;,共同监控运?#26143;?#20917;,及时发现问题,向国务院提出解决问题的建议。比如,我们发现在新机制运行中,有的退税?#23454;?#25972;不尽合理,中央财政和地方财政?#20540;?#21150;法还存在一些问题。对这些问题,有关部门及时研究,有的已经改进,有的正在调查研究,准备作出改进。

  税务机关是出口退税的直接操作机关,今年我们准备从两个方面抓好出口退税工作。一方面进一步提高服务意识,加强出口退税服务,加快出口退税进度,把出口企业应该退的税款经过审核及时退付给企业,以维护企业的利益。另一方面,加强对出口退税的管理,严厉打击骗取出口退税的不法行为,保护出口退税的安全,维护国?#19994;?#21033;益。我相信,在?#25345;?#22830;、国务院的正确领导下,通过有关部门的密?#20449;?#21512;,今年出口退税工作在去年的基础上会做得更好。

  [中国财经报记者] 去年我们国家税收实现增长25.7%,在2005年,我们?#27424;?#20381;然能够保持这样的高增长?2005年我们的税收目标是什么?

  [谢旭人] 2005年税收工作总体目标之一,就是提高税收征管的质量和效率,确保税收收入随经济发展而稳定增长。2005年税收收入增长具备不少有利条件。在中央进一步加强和?#32435;?#23439;观调控下,经过各方面的努力,今年国民经济将保持稳定较快增长,这将为税收收入增长奠定一个良好的基础。在税收征管方面所采取的各种措施将会继续发挥作用,同时要针对各种薄弱?#26041;?#36827;一步采取加强征管的新措施,这都有利于促进税收增长。但是今年税收收入增长也有一些不?#33539;?#22240;素和困难。比如,有一些行业原来发展过热,随着宏观调控措施的逐步发挥作用,这些行业的增长将会放?#28023;?#30456;应地税收收入增长也会减缓。从去年下半年特别是四季度开始,钢铁、水泥等行业税收增长幅度减缓趋势已经比较明显。已经采取的加强征管的措施的增收?#21344;?#20250;逐渐缩小。分步实施税制改革,落实各项税收优惠政策尤其是支持东北老工业基地振兴的政策,将形成一定减收。去年收入总量较大,其中有一些是清理缓税等一次性收入,今年收入增幅会低一些。此外,价格等不?#33539;?#22240;素,?#27493;?#24433;响今年收入增长。总的看来,今年税收收入?#36234;?#20445;持稳定增长,但是增幅会降低。税务部门将进一步贯彻落实国家对税收工作的各项要求,大力推进依法治税,切实加强税收征管,努力提高税收征管的质量和效率,努力做好各方面工作,促进税收收入稳定增长。也希望新闻界的朋友们继续关心和支持税收工作。

  [第一财经日报记者] 国家税务总局近期有没有调整证券交?#23376;?#33457;税的计划?国务院关于推进?#26102;?#24066;场发展的九条意见中,制定了鼓励投资的政策,国家税务总局在这方面有何进展?

  [谢旭人] 近年来,国?#39029;?#21488;了一系列税收政策,支持?#26102;?#24066;场的健康发展。比如,先后对封闭式投资基金、开放式投资基金,从营业税、所?#30431;啊?#21360;花税等方面给予了一系列税收优惠。从2001年起,已经将证券交?#23376;?#33457;税税率从原来的千分之?#21335;?#35843;到千分之二。去年,财政部、国家税务总局贯彻《国务院关于推进?#26102;?#24066;场改革开放和稳定发展的若干意见》精神,进一步制定了一些税收优惠政策。从今年1月1日起,准许上海、深圳证券交易所代收的证券交易监管费和上海、郑州、大连期货交易所代收的期货市场监管费,从营业税计税依据中扣除;准许期货经纪公司为期货交易所代收的?#20013;?#36153;和证券公司为证券交易所代收的证券交易监管费、代理他人买卖证券代收的证券交易所经手费、为中国证券登记结算公司代收的股东账户开户费等,从营业税计税依据中扣除;准许中国证券登记结算公司按规定提取的证券结算风险基金等,从营业税计税依据中扣除。这些税收政策措施将减轻证券、期货公司的税收负担,促进其健康发展。为了深入贯彻《国务院关于推进?#26102;?#24066;场改革开放和稳定发展的若干意见》,进一步促进?#26102;?#24066;场稳定发展,目前有关部门还在继续就完善?#26102;?#24066;场税收政策问题做积极深入的调查研究。


At the press conference held by the State Council Information Office on January 11, 2005, Xie Xuren, commissioner of the State Administration of Taxation, reviewed the taxation in 2004 and talked about the plans for 2005. He also answered the questions from the press.

Review of Taxation in 2004 and Plan for 2005

By Mr. Xie Xuren, commissioner of the State Administration of Taxation


January 11, 2005

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Happy New Year, ladies and gentlemen,

This time last year, I had the opportunity to share with you the views on the issue of taxation and it is my pleasure to meet you all again today. I hereby, on behalf of the State Administration of Taxation, thank you for your care and support for China taxation. Now, I would like to brief you on the tax revenue mobilization of the People's Republic of China in 2004 and the major mission of tax administration in 2005.

According to the latest statistics, the total tax revenue of the People's Republic of China that has been remitted to the state coffer in 2004 hit RMB 2.5718 trillion yuan (excluding tariff revenues and agricultural tax revenue), growing 25.7% or 525.6 billion yuan over the previous year. Both the total volume of tax revenue and the tax revenue growth are historic breakthroughs. The ratio of tax revenue to GDP (gross domestic product) was around 19%, approximately 1.5 percentage points up over the previous year. The improvement of the state financial strength as a result of the rapid revenue growth has made positive contributions to boost the development of the economy and society.

In the year 2004, total tax rebates of 420 billion yuan were granted nationwide, growing by 106% or 216.1 billion yuan. Among the total amount of tax rebates granted, 200.4 billion yuan was the rebate arrears aggregate prior to 2003 and all the rebate aggregate was settled. 219.6 billion yuan of rebates and treasury adjustment of the current year were processed respectively, which has vigorously promoted foreign trade and exports.

The rapid 2004 revenue growth is firstly attributable to the speedy national economic growth and the improved quality of economic performance and sharply enhanced corporate efficiency. The nationwide campaign carried out at different levels of tax authorities to promote tax administration within law and implement scientific and precision tax management has stimulated the rapid growth of revenue. The revenue growth was also due to the robust support from all walks of life of the society and to the contribution of all taxpayers honestly honoring their tax obligations as well.


Achievements have been scored in other areas along with the successful revenue mobilization. The revenue mobilization principle of tax administration within law, all taxes due to be collected in full, no taxes to be collected in advance and no unauthorized granting of tax reduction and exemption was strictly maintained. Serious efforts were made to implement Law of Administrative Licensing and deepen the reform of administrative approval system. Great efforts were made to regulate and standardize taxation order and more efforts were made to settle the tax rebate arrears and publicize tax laws. Tax reforms continued in an all-round manner. The reform of tax rebate system strongly promoted foreign trade exports.

Fee-to-tax reform was deepened, agricultural tax was either repealed or agricultural tax rate was reduced. Agricultural specialty tax (except that on tobacco) was abolished. The pilot program of VAT (value Added Tax) conversion was launched in the northeast industrial base. Tax administration system was improved and the reform of internal management was deepened. Measures of using tax as a regulatory instrument and preferential tax policies were well implemented. Preferential tax policies for development zones were sorted out and taxation order of iron and steel, cement and electrolytic aluminum was standardized.

A series of farmer-related incentive policies were implemented and tax incentive policies were launched to promote reemployment of the laid-offs, support revitalization of the northeast industrial base, progress of the western region of China and development of high-tech industries. Great efforts were made to strengthen tax administration with the system of tax controllers improved, tax assessment promoted and supervision of tax sources intensified. Management of all taxes was strengthened to address the weak links.

Computerization of tax administration was accelerated with the pace of information integration quickened. Taxpayer service was improved with taxpayer counseling strengthened, accountability system adopted and the mechanism of 'one-stop' service launched. The policy requiring general taxpayers engaged in exports to make advance tax payment was abolished. The internal administrative management was constantly standardized, the establishment of the system of internal administrative management was promoted and the administrative governance efficiency was enhanced. Quality and competence of tax officials were further improved. The building of a strong leadership team was enhanced, education of tax officers was intensified, building of a clean government was further promoted and the spirit of seeking truth from facts was emphasized. All these achievements were attributable to the correct leadership of the Central Committee of the Communist Party of China (CPC) and the State Council, the great efforts made by all tax officers nationwide and the support from all walks of life including the press and taxpayers.

It would have significant implications to do a good job of taxation as the year 2005 is an important year when the concept of scientific development will be implemented, the results of macro-control will be consolidated and the sound economic and social development trend will be maintained. It is also a year for the objectives of the 10th five-year plan to be realized in an all-round way and for the 10th five-year plan and the 11th five-year plan to be linked. A national tax conference was recently held to draw up a blueprint and deploy all kinds of efforts of tax administration in 2005.

The overall plan for the mission of this year is set as follows: under the guidance of Deng Xiaoping Theory and the important thought of "Three Represents" and with conscientious implementation of the spirits of the 16th CPC Congress, the 3rd and 4th Plenary Sessions of the 16th CPC Central Committee and the Economic Meeting of the Central Committee, the concept of scientific development will be fully implemented in the area of taxation and the principle of wealth to be collected for the state and law to be enforced for the people will be adhered to. Taxation within law will be further promoted and tax reform will be steadily carried out. Scientific management in an all-round way will be intensified and the building of a strong taxation team will be substantially strengthened. The steady growth of tax revenue must be ensured and the regulatory function of taxation on economy and distribution will be brought into full display. All the set objectives shall be fulfilled successfully to contribute to the development of economy and society.

In line with the above blueprint, the fundamental goal of tax administration in 2005 is as follows: (1) improving quality and efficiency of tax administration to ensure the steady tax revenue growth in line with the economic development; (2) deepening tax reforms to implement all types of tax policies and ensure gradual improvement in areas of tax regimes, administration system and internal management to enhance the regulatory function of taxation on economy and distribution; (3) strengthening the improvement of governance capacity of tax authorities to enhance the competence of tax administrators and bring a new image to tax authorities. The specific efforts will be focused on the following areas:

Standardizing order of taxation to further promote taxation within law. It is our unswerving goal to maintain taxation within law and all efforts shall be made to introduce effective measures to regulate tax law enforcement and improve the level of tax administration within law.

The enforcement of tax laws and policies will be handled in strict accordance with authorized legal power and procedures to maintain the integrity of tax laws. Serious efforts will be made to implement Law of Tax Collection and Administration and its Detailed Implementation Rules. Management measures that correspond with the above law will be made to standardize law enforcement. The revenue mobilization principle of implementing taxation within law, all taxes due to be collected in full and no taxes to be collected in advance and preventing unauthorized granting of tax incentives shall be adhered to.

Law of Administrative Licensing will be implemented and the reform of tax administrative approval system will be deepened. Monitoring of tax law enforcement will be intensified and conscientious efforts will be made to carry out rules of inspection of tax law enforcement.

Great efforts will be made to promote the system of tax law enforcement responsibility and accountability. More efforts will be made to regulate and standardize the order of taxation and investigate tax-related crimes.

Severe crackdown will be made on VAT overstatement and acceptance of overstated VAT invoices and other documents against which credit may be granted for tax rebate fraud and also the tax evasion cases in which falsified accounts, two separate accounts and outside-account operation are practiced.

Special campaign of tax inspection will be launched and tax-related criminal cases involving making and selling of falsified invoices will be cracked down by tax authorities in cooperation with public security department. The matter of tax arrears will be strictly handled, the system of publicizing taxpayers owing tax payment will be implemented and great efforts will be made to sort out tax arrears. The 14th Tax Publicity Month will be carried out.

Steadily carrying out tax reforms and constantly improving tax regimes, administration system and internal management mechanism. Efforts will be made to steadily push forward the reform of tax system, further improve tax rebate system, implement all kinds of measures of tax rebating system and accelerate the processing of tax rebates and treasury adjustment.

Rural fee-to-tax reform will be further promoted, exemption of agricultural tax will be expanded and more efforts will be made to grant tax deduction. The pilot program of VAT conversion in selected industries in Northeast China will be made better. Active efforts will be made to study the reform of tax regimes. Efforts will also be made to implement tax incentives to ensure the reemployment of the laid-offs, support the revitalization of the old northeast industrial base, develop the western region of China and encourage the development of high- and new-tech industries.

More efforts will be made to improve tax administration system, regulate both internal and external tax organizational arrangements, clearly define responsibility and division of labor, optimize business procedures and do a good job of coordination and cooperation. The reform of internal management and personnel system will be deepened and the reform of the system of labor distribution will be gradually carried out.

Enhancing scientific and precision management and raising quality and efficiency of tax administration. Tax analysis will be strengthened and management measures will be made to address any identified problems. The reform of tax controllers will be improved and management of tax sources will be strengthened. Tax assessment methods will be improved and in-depth tax assessment of enterprises will be undertaken.

Tax-monitoring meters will be widely applied in the industries of retailing, services, entertainment, catering and transports to strictly exercise oversight of the instruments of counter-falsification of VAT invoices. Parallel with the wide-use of tax-monitoring meters, the practice of prize-winning invoices will be actively promoted. All taxes will be strictly administered to address the weak links in taxation. The management of VAT will be strengthened in line with the requirements of controlling taxes by invoices, verifying by computerized network, monitoring tax sources and comprehensive management. Efforts will be made to improve the monitoring of tax sources, deepen tax assessment, enhance the annual settlement of income tax liability, implement classified management and improve the administration of corporate income tax. The management of individual income tax will be intensified in accordance with the approach of 'establishing four systems, setting up one network and strengthening three types of management.'

The management of other taxes will also be strengthened. Accelerated pace will be taken in tax computerization to ensure information integration, promote the extensive application of integrated administrative software and improve the database focusing on individual taxpayers. Constant efforts will be made to improve and optimize taxpayer services and strengthen taxpayer consulting. One-stop service will be launched in an all-round manner and 'eight transparencies' will be strongly promoted nationwide.

Sticking to the people-oriented approach to strengthen the building of a strong team of tax administrators. The building of a strong leadership team will be strengthened. Great importance will be attached to Deng Xiaoping Theory and the important thought of 'Three Represents'.

The overall implementation of the concept of scientific development will be launched and the theoretical competence of Marxism of tax officers will be substantially raised. Serious study of the spirit of the 4th Plenary Session of the 16th CPC Congress will be carried out and the cultivation of governance capacity will be strengthened. The supervision of the leadership will be strengthened and the supervision tour will be launched nationwide. The system of political study will be improved and extensive education and training will be carried out. The study of the exemplar advanced role of CPC members will be launched.

The system of preventing and punishing corruption characterized by overall management and both external and internal treatment with priority on prevention and in line with realistic conditions of tax agencies will be set up to improve the building of a clean government agency. The cultivation of work style will be accelerated and the spirit of seeking truth from facts will be pushed forward. The mentality of keeping pace with the time and pressing forward in an innovative manner will be maintained. Concerted efforts will be made to fulfill our goal.

Now my colleagues and I would be very pleased to answer your questions.

 


 

 

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北京翻译公司
地址:北京市南滨河路58号
   财富西环22F座
电话:010-51664969 51650086
传真:010-51656520
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广州翻译公司
地址:广州海珠区福都?#22871;?#27004;
   1612室
电话:020-61136266
传真:020-61138535
E-mail:[email protected]
深圳翻译公司
地址:深圳市福田区南佳大厦
   512室
电话:0755-61288201
传真:0755-61282210
E-mail:[email protected]
苏州翻译公司
电话:13391106188
E-mail:[email protected]

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