减税万亿势在必行

一家年营业额不到300万的服务业小企业，按当前的税费征收标准，需缴纳的核定税费为营业额的8．2％。其中营业税5％，城建税是营业税的7％，教育附加是营业税的3％，地方教育附加为营业税的2％，税务局认定行业利润率为10％，所得税足利润的25％。

To Cut Trillions of Tax is Imperative

The latest data released by the Ministry of Finance shows that National tax revenue in 2011 reached 8.972 trillion yuan,increased 22.6%.Meanwhile,the fiscal revenue in 2011 is up to 10.374 trillion yuan, increased 24.8%.The amount of tax revenue in 2011 is as seven times as in 2000.And the growth rate of these two indicators are far higher than the GDP which increased 9.2%.Since 2003,the annual growth rate of the financial and tax is always higher 10 to 20 percent than the GDP.From these data,we can see whether China’s tax burden is heavy. Now,all levels of government have overcharged fiscal revenue.In some places, the growth rate is even more than 40%.There are also many problems in China’s tax law system.At present,our country only have Enterprise Income Tax Law,VAT and personal income tax law.Although Chinese government has taken many measures to cut tax in recent years,very little can really play a role. Therefore,we should strengthen legislation to limit the government’s tax collection powers strictly. At present,it is a general trend to cut tax with the high growth in China’s tax and financial income.Cutting tax can help businesses go through the storm and increase the residents’ willingness to consume.In the long run,it is helpful to promote economic restructuring and industrial upgrading.