我国税收改革热点问题评析.ppt

,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,Click to edit Master title style,我国税收改革热点问题评析,2002,年，在全球,30,多个国家和地区中，法国排名第一，比利时排名第二，我国排名第三。,2004,年，在全球,50,多个国家和地区中，我国位居第四，前三名依次是法国、比利时和瑞典。,2005,年，我国的税负痛苦指数达到,160,，跃居第二位，仅次于法国,(174),。,2006,年，排名第一和第二位的分别是法国和比利时，税负痛苦指数分别为,166.8,和,156.4,。我国的税负痛苦指数为,152,，略有下降，全球排名第三，仍然是亚洲经济体中税负最重的国家。,福布斯,杂志公布的全球税负痛苦指数排行榜,项目,收入总额,排名,比上年增收额,排名,增长率,排名,税收总收入,5055.63,1,852.55,1,20.3%,20,国税收入,3450.65,1,598.93,2,21%,19,地税,1604.98,1,253.62,1,18.8%,22,国内增值税,1603.82,1,297.60,1,22.8%,9,国内消费税,152.83,3,18.18,4,13.5%,18,海关代征税收,1050.7,1,107.94,3,11.4%,24,营业税,661.7,1,105.88,2,19%,24,内外企业所得税,881.68,2,163.74,2,25.3%,18,个人所得税,391.25,1,61.07,1,18.5%,12,2006,年广东省税收收入状况,年度,GDP,（亿元）,税收收入,财政收入,政府收入,总额（亿元）,占,GDP,比重（,%,）,总额（亿元）,占,GDP,比重（,%,）,总额（亿元）,占,GDP,比重（,%,）,1994,48197.9,5126.88,10.64,5218.10,10.83,7080.63,14.69,1995,60793.7,6038.04,9.93,6823.20,10.27,8648.70,14.23,1996,71176.6,6909.82,9.71,7407.99,10.41,11301.33,15.88,1997,78973.0,8234.04,10.43,8651.14,10.95,11477.14,14.53,1998,84402.3,9262.80,10.97,9875.95,11.7,12958.24,15.35,1999,89677.1,10682.58,11.91,11444.08,12.76,14829.25,16.54,2000,99214.6,12581.51,12.68,13395.23,13.50,17221.66,17.36,2001,109655.2,15301.38,13.95,16386.04,14.94,20686.04,18.86,2002,120332.7,17636.45,14.66,18903.64,15.71,23382.64,19.43,2003,135822.8,20017.31,14.74,21715.25,15.99,26282.05,19.35,2004,159878.3,24165.68,15.12,26396.47,16.51,31095.65,19.45,2005,183084.8,28778.54,15.72,31649.29,17.29,我国不同口径的宏观税负状况,2001,年,2002,年,2003,年,2004,年,2005,年,第一产业,产值,(,亿元,),15516.17,16238.62,17068.32,20955.83,23070.40,比重,(%),14.15,13.49,12.57,13.11,12.60,税负水平,(%),3.20,4.46,5.14,4.33,4.09,第二产业,产值,(,亿元,),49512.29,53896.77,62436.31,73904.31,87046.70,比重,(%),45.15,44.79,45.97,46.23,47.54,税负水平,(%),18.84,19.60,20.45,21.71,21.86,第三产业,产值,(,亿元,),44626.71,50197.30,56318.13,65018.19,72967.70,比重,(%),40.70,41.72,41.46,40.67,39.85,税负水平,(%),14.36,13.48,14.46,15.66,16.91,总计,产值,(,亿元,),109655.17,120332.69,135822.76,159878.33,183084.80,比重,(%),100,100,100,100,100,税负水平,(%),13.95,14.66,14.74,15.12,15.72,近,5,年产业经济结构和产业税负结构,资料来源：,2006,年中国统计年鉴,和,中国税务年鉴,（,2002,年至,2006,年）,2001,年,2002,年,2003,年,2004,年,2005,年,工业,占,GDP,比重,(%),39.75,39.42,40.45,40.79,42.00,税负水平,(%),20.31,20.81,21.61,22.90,22.99,建筑业,占,GDP,比重,(%),5.41,5.37,5.52,5.44,5.49,税负水平,(%),9.39,10.72,11.91,12.80,13.33,交通运输仓储与邮政,占,GDP,比重,7.67,7.81,7.43,7.60,5.70,税负水平,(%),7.96,8.51,4.85,5.19,7.41,批发零售业,占,GDP,比重,(%),9.84,9.93,9.92,9.54,7.40,税负水平,(%),18.76,19.86,20.03,22.59,29.88,近,5,年我国主要行业税负状况,资料来源：,中国税务年鉴,（,2002,年至,2006,年）,2001,年,2002,年,2003,年,2004,年,2005,年,东部,税收占全部税收比重,(%),74.20,75.20,75.57,75.79,74.38,税负水平,(%),16.38,16.56,16.84,18.16,18.07,中部,税收占全部税收比重,(%),11.51,11.18,11.12,11.11,11.96,税负水平,(%),8.44,8.37,8.60,9.04,9.92,西部,税收占全部税收比重,(%),13.84,13.62,13.31,13.10,13.66,税负水平,(%),11.20,11.17,11.23,11.78,12.58,近,5,年我国地区税收负担比较,资料来源：,2006,年中国统计年鉴,和,中国税务年鉴,（,2002,年至,2006,年）。表中东部地区指北京、天津、河北、辽宁、吉林、黑龙江、上海、江苏、浙江、福建、山东、广东 海南等,13,个省、市；中部地区指山西、河南、安徽、湖南、湖北和江西等,6,个省；西部地区指内蒙古、广西、四川、贵州、云南、重庆、西藏、甘肃、陕西、宁夏、新疆、青海等,12,个省、市、自治区。,税收占全部税收收入比重,(%),2001,年,2002,年,2003,年,2004,年,2005,年,内资企业,74.51,72.99,73.41,73.93,74.34,其中：国有企业,36.00,32.22,29.47,27.20,24.84,港澳台投资企业,6.26,6.89,6.58,6.54,6.69,外商投资企业,13.07,14.08,14.78,14.72,14.40,个体经营,6.15,6.04,5.24,4.81,4.57,近,5,年我国不同所有制税收负担比较,资源来源：,中国税务年鉴,（,2002,年至,2006,年）,2001,年,2002,年,2003,年,2004,年,2005,年,合计,996.02,1211.07,1417.33,1736.20,2093.96,工资薪金,410.63,561.45,741.49,939.76,1162.08,个体工商户生产经营所得,160.07,185.21,200.58,246.14,296.27,企事业单位承包承租经营所得,26.9,23.58,25.38,27.03,27.64,劳务报酬所得,18.92,22.66,28.04,34.51,43.73,稿酬所得,1.19,1.34,1.86,2.23,2.29,特许权使用费所得,0.24,0.55,0.49,0.52,0.52,利息股息红利所得,347.97,384.18,382.11,445.23,513.76,财产租赁所得,1.98,1.93,2.67,3.64,4.27,财产转让所得,1.7,1.74,4.28,5.52,9.92,偶然所得,16.5,20.26,21.33,22.27,22.38,其他所得,7.12,4.17,3.79,3.49,4.49,税款滞纳金、罚款收入,2.81,4.01,5.31,5.87,6.62,近,5,年我国个所得税分项目收入情况 单位：亿元,资料来源：,中国税务年鉴,（,2002,年至,2006,年）,私人部门,公共部门,公共安全,国家安全,法律秩序,公共秩序,公共设施,公共服务,纳税,我们为什么要纳税,中国税收法律制度,实体法,商品税类,增值税、消费税、营业税,城市维护建设税、烟叶税、关税,所得税类,个人所得税,企业所得税,财产行为税,车船税、房产税、耕地占用税、城镇土地使用税、契税、土地增值税、船舶吨税、印花税、资源税、车辆购置税,固定资产投资方向调节税、屠宰税、筵席税,程序法,征收管理程序,税收征收管理法、发票管理办法,刑法,行政处罚法、税务行政处罚听证程序实施办法,法律救济程序,行政复议法、税务行政复议规则,行政诉讼法,国家赔偿法,