关 于 税 制 改 革关 于 税 制 改 革Tax ReformTax Reform

财政部科研所 财政部科研所

Research Institute For Fiscal Science, Ministry of FinanceResearch Institute For Fiscal Science, Ministry of Finance

Current System of TaxationCurrent System of Taxation

City Maintenance

and Construction Tax

Farmland Occupation

Tax

Fixed Asset Investment Orientation regulationTax

Land Appreciation Tax

Vehicle Acquisition Tax

Fuel Tax

Fuel Tax

Social Security Tax

Vehicle and Vessel

Vessel Tax

Vehicle and Vessel Vage

Liceuse Plate Tax

Vessel Tounage Tax

Stamp Tax

Deed Tax

Securities Exchange Tax

Slaughter Tax

Banquet Tax

Agriculture Tax

Animal Husbandry Tax

Category of taxes for special purposes

Category

of

behavior

taxes

Category of agricultural taxes

VAT

Consumption tax

Business tax

Tariffs

Enterprise tax

Foreign investment

Personal income tax

Resource tax

Urban land use right

tax

Property tax

Urban housing property

tax

Inheritance & gift tax

Category of turnover taxes

Category of Income taxes

Category of resource taxes

Category of property taxes

Chinese

Tax

System

注： 1 、外商投资企业和外国企业所得税、个人所得税和农业税已经分别由全国人民代表大会或者全国人民代表大会常务委员会制定法律。

Tax Administrations in ChinaTax Administrations in China

State Council

STA Government at provincial level

SAT offices in provinces autonomous regions and municipalities directly under the State Courcal

Local tax bureaus of governments at provin provincial level

Government at district,

prefecture

SAT offices at district,

prefecture level

Local tax bureaus of government at Municipal level

Government at county level

SAT offices at county, city and banner

level

Local tax bureau at county level

Tax collection branches Tax collection branches

Notes:Notes: 1. The SAT conducts a vertical leadership over the offices of SAT, and a1. The SAT conducts a vertical leadership over the offices of SAT, and a

ssists the provincial governments in a form of dual leadership over the locassists the provincial governments in a form of dual leadership over the local tax bureaus.l tax bureaus.

2. The local tax bureaus at and below provincial level are under the dual 2. The local tax bureaus at and below provincial level are under the dual leadership of both the local governments at the same level and the local tax leadership of both the local governments at the same level and the local tax bureaus at higher level with the vertical leadership of the higher local tax bbureaus at higher level with the vertical leadership of the higher local tax bureaus as the predominant one.ureaus as the predominant one.

3. By the beginning of 2004, there are in China 61 tax departments at pr3. By the beginning of 2004, there are in China 61 tax departments at provincial level, 30 municipal tax department at vice-provincial level, 1000 tovincial level, 30 municipal tax department at vice-provincial level, 1000 tax departments at local level (such as city, prefectures), 5,227 tax departmeax departments at local level (such as city, prefectures), 5,227 tax departments at county level, and 40,228 tax stations (or branches). There are 852,00nts at county level, and 40,228 tax stations (or branches). There are 852,000 tax staffs in China, out of which 463,000 are national tax staffs and 389,00 tax staffs in China, out of which 463,000 are national tax staffs and 389,000 are local tax staffs.00 are local tax staffs.

Institutional Organizations of STAInstitutional Organizations of STA

离退休干部办公室

Education Center

Logistical Service Center

Information Service Center

Registered Tax Agent

Management Center

Tax Science Research Institute

China Taxation News Paper

China Taxation Press

Yang Zhou Training Center

General Office

Policy and Legislation Department

Turnover Tax Department

Income Tax Department

Local Tax Department

Agriculture Tax Bureau

International Taxation Department (Offshore Oil Tax Bureau)

Import and Export Tax Department

Administration and Collection Department

Tax Investigation Department

Financial Management Department

Planning and Statistical Department

Personnel Department

Chief

Econo-

mist

Chief

Accoun-

tant

Com

mis

sio

ner

Depu

ty

SA

T

The s

tate

co

uncil

In the tax laws, regulations and methods already promulgated in China, there are 1In the tax laws, regulations and methods already promulgated in China, there are 16 of them currently applicable to the enterprises with foreign investment, foreign en6 of them currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners:terprises and/or foreigners:

1. Provisional Regulations of P.R.C. on VAT1. Provisional Regulations of P.R.C. on VAT 2. Provisional Regulations of P.R.C. on Consumption Tax2. Provisional Regulations of P.R.C. on Consumption Tax 3. Provisional Regulations of P.R.C. on Business Tax3. Provisional Regulations of P.R.C. on Business Tax 4. Regulations of P.R.C. on Import and Export Customs Duty.4. Regulations of P.R.C. on Import and Export Customs Duty. 5. Income Tax Law of the P.R.C. on Enterprises with Foreign Investment and F5. Income Tax Law of the P.R.C. on Enterprises with Foreign Investment and F

oreign Enterprises.oreign Enterprises. 6. Individual income Tax Law of the P.R.C.6. Individual income Tax Law of the P.R.C. 7. Provisional Regulations of the P.R.C. on Resources Tax.7. Provisional Regulations of the P.R.C. on Resources Tax. 8. Provisional Regulations Governing Urban Real estate Tax8. Provisional Regulations Governing Urban Real estate Tax 9. Provisional Regulations of the P.R.C. on Land Appreciation Tax.9. Provisional Regulations of the P.R.C. on Land Appreciation Tax. 10. Provisional Regulations of the P.R.C. on Vehicle Acquisition Tax.10. Provisional Regulations of the P.R.C. on Vehicle Acquisition Tax. 11. Provisional Regulations Concerning Vehicle and Vessel sage License Plate T11. Provisional Regulations Concerning Vehicle and Vessel sage License Plate T

ax.ax. 12. Provisional Measures on Vessel Tonnage Tax.12. Provisional Measures on Vessel Tonnage Tax. 13. Provisional Regulations of the P.R.C. Concerning Stamp Tax.13. Provisional Regulations of the P.R.C. Concerning Stamp Tax. 14. Provisional Regulations of the P.R.C. concerning Peed Tax.14. Provisional Regulations of the P.R.C. concerning Peed Tax. 15. Provisional Regulations Concerning Slaughter Tax.15. Provisional Regulations Concerning Slaughter Tax. 16. Provisional Regulations of the P.R.C. on Agriculture Tax.16. Provisional Regulations of the P.R.C. on Agriculture Tax.

党的十六届三中全会《关于完善社会主义市党的十六届三中全会《关于完善社会主义市场经济体制若干问题》指出：分步实施税收制度场经济体制若干问题》指出：分步实施税收制度改革。按照简税制、宽税基、低税率、严征管的改革。按照简税制、宽税基、低税率、严征管的原则，稳步推进税收改革。原则，稳步推进税收改革。 According to “Some Issues regarding the IAccording to “Some Issues regarding the Improvement of the Socialist Market Economimprovement of the Socialist Market Economic System” in the 3rd Plenary Session of the 1c System” in the 3rd Plenary Session of the 16th CPC Central Committee, the country will 6th CPC Central Committee, the country will take steps to reform its taxation system based take steps to reform its taxation system based on the principle of “a more simplified taxatioon the principle of “a more simplified taxation system, broader tax base, lower tax rates ann system, broader tax base, lower tax rates and stricter tax collection”.d stricter tax collection”.

11 、改革出口退税制度。、改革出口退税制度。( Reform tax rebates on exporters.)( Reform tax rebates on exporters.)

22 、统一各类企业税收制度。、统一各类企业税收制度。( Integrate enterprise taxes. )( Integrate enterprise taxes. )

33 、增值税由生产型改为消费型，将设备投资纳、增值税由生产型改为消费型，将设备投资纳入增值税抵扣范围。入增值税抵扣范围。( Change VAT tax-base from production-orien( Change VAT tax-base from production-orien

ted to consumption-oriented; to include equited to consumption-oriented; to include equi

pment investment in the scope of deduction.)pment investment in the scope of deduction.)

44 、完善消费税，适当扩大税基。、完善消费税，适当扩大税基。( Perfect Consumption tax and broaden tax bas( Perfect Consumption tax and broaden tax bas

e. )e. )

55 、改进个人所得税，实行综合和分类相结合的个、改进个人所得税，实行综合和分类相结合的个人所得税制。人所得税制。(Reform Personal Income Tax to implement a (Reform Personal Income Tax to implement a

system that combines a comprehensive type of system that combines a comprehensive type of

PIT and a categorical type of PIT .)PIT and a categorical type of PIT .)

66 、实施城镇建设税费改革，条件具备时对不动产、实施城镇建设税费改革，条件具备时对不动产开征统一的物业税，相应取消有关收费。开征统一的物业税，相应取消有关收费。( Carry out a tax-for-fee reform on urban const( Carry out a tax-for-fee reform on urban const

ruction: to impose a unified property tax on rearuction: to impose a unified property tax on rea

l estates while abolishing current charges in prl estates while abolishing current charges in pr

oper time.) oper time.)

77 、在统一税政前提下，赋予地方适当的税政管理、在统一税政前提下，赋予地方适当的税政管理权。权。( Empower local governments with certain tax ( Empower local governments with certain tax

powers under a unified tax laws.) powers under a unified tax laws.)

88 、创造条件逐步实现城乡税制统一。、创造条件逐步实现城乡税制统一。(Create an environment for the integration of r(Create an environment for the integration of r

ural and urban tax systems.) ural and urban tax systems.)

另外几个值得探讨的税收问题：另外几个值得探讨的税收问题：( Several other issues need to be considered :)( Several other issues need to be considered :) ———— 社会保障税社会保障税 ( Social security tax )( Social security tax )

———— 环境保护税环境保护税 ( Environmental protection tax )( Environmental protection tax )

———— 遗产税与赠与税遗产税与赠与税 ( Inheritance and gift tax )( Inheritance and gift tax )

一个方案已准备，待机出台的税收：燃油税一个方案已准备，待机出台的税收：燃油税( A tax on vehicle fuels has been designed f( A tax on vehicle fuels has been designed f

or enforcement in a suitable time )or enforcement in a suitable time )

税收协定税收协定( Tax treaties )( Tax treaties )

定义：定义：协定是受国际法规制的国家之间的协议。协定是受国际法规制的国家之间的协议。税收协定则是关于国际税收的协定。税收协定则是关于国际税收的协定。( Definition: a treaty is an agreement conclude( Definition: a treaty is an agreement concluded between states and governed by international d between states and governed by international law. And tax treaties are treaties on internationlaw. And tax treaties are treaties on international tax. ) al tax. )

11 、、消除双重征税消除双重征税( Elimination of double taxation )( Elimination of double taxation )

22 、、防止税收流失防止税收流失( Prevention of tax evasion )( Prevention of tax evasion )

税收协定的目标税收协定的目标( Objectives of tax treaties )( Objectives of tax treaties )

33 、、消除对非公民和非居民的歧视消除对非公民和非居民的歧视( Elimination of discrimination against foreign ( Elimination of discrimination against foreign nationals and residents )nationals and residents )

44 、、协定参与国的信息共享协定参与国的信息共享( Exchange of information between contractin( Exchange of information between contracting states )g states )

当国内税法条款与税收协定规定发生冲突时，应当国内税法条款与税收协定规定发生冲突时，应遵从税收协定的规定。遵从税收协定的规定。( The treaty should prevail in the event of a co( The treaty should prevail in the event of a conflict between the provisions of domestic law nflict between the provisions of domestic law and a treaty. )and a treaty. )

税收协定与国内税法的关系税收协定与国内税法的关系( The relationship between tax treaties a( The relationship between tax treaties a

nd domestic tax legislation )nd domestic tax legislation )

———— 《经合组织关于所得与资本征税的税收协定《经合组织关于所得与资本征税的税收协定范本》 范本》 ((《《 OECD Model Tax Convention on IncomOECD Model Tax Convention on Income and on Capitale and on Capital》》 ))

———— 《联合国关于发达国家和发展中国家双重征《联合国关于发达国家和发展中国家双重征税的税收协定范本》 税的税收协定范本》 ((《《 UN Model Double TaxatiUN Model Double Taxation Convention between Developed and Developing Con Convention between Developed and Developing Countriesountries》》 ))

影响最大的两个税收协定范本：影响最大的两个税收协定范本：( Two influential model tax treaties( Two influential model tax treaties ：： ))

———— 特征特征 ( Features )( Features )

———— 两个范本的主要区别两个范本的主要区别 ( The chief differenc( The chief difference between the two models )e between the two models )

典型税收协定包含的内容典型税收协定包含的内容Contents of a typical tax treatyContents of a typical tax treaty

11 、、协定涉及的主体的确认以及协定规定了特定义协定涉及的主体的确认以及协定规定了特定义务的个人务的个人( The identification of the parties to the treaty ( The identification of the parties to the treaty and the persons whose obligations are affected and the persons whose obligations are affected by the treaty)by the treaty)

22 、、对协定规定的各类所得的处理对协定规定的各类所得的处理( The treatment of various categories of incom( The treatment of various categories of income under the treaty )e under the treaty )

33 、、为推进协定主体间相互合作和公平竞争而设计为推进协定主体间相互合作和公平竞争而设计的一些特定规则的一些特定规则( Certain rules designed to promote cooperatio( Certain rules designed to promote cooperation and fair play between the treaty partners )n and fair play between the treaty partners )

协定涉及的另外一些特殊问题：协定涉及的另外一些特殊问题： (( Special treaty issues Special treaty issues ：： ))

———— 非歧视准则非歧视准则 ( Nondiscrimination )( Nondiscrimination )

———— 滥用税收协定滥用税收协定 ( Treaty Shopping )( Treaty Shopping )

———— 争议的解决争议的解决 ( Resolution of Disputes )( Resolution of Disputes )

谢 谢 ！谢 谢 ！

Thank you!Thank you!