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新税制实施以来,随着我省国民经济的持续、稳定、健康发展和税收征管质量的不断提高,我省工商税收的主体税种增、消“两税”也逐年稳定增长,连年超额完成收入任务,有力地保障了财政收支平衡,促进了经济的协调发展。但是,税源的结构性矛盾有所显现。本文拟就新税制实施以来河南“两税”收入状况与经济发展的相关性作以分析。 一、“两税”收入的结构性特性 (一)坚持以法治税,“两税”均衡入库取得成效。新税制实施后,全省国税系统根据以往组织收入为中心,坚持依法征税,积极推进征管改革,把组织收入均衡入库作为税收工作考核的重要内容,列入目标责任制按季考核,牢牢把握住了组织收入的主动权,除1994年机构分设运行初期外,1995年后均达到了均衡入库目标。如表(一)所示,1994-1997年分别完成年计划的112.5％,103.3％,105.1％和101.1％,连年超额完成税收任务,在1994年高基数的基础上,1995-1997年分别比计划超收4.1亿元,7.18亿元和1.56亿元,分别比同期增长14.23％,16.52％和11.15％,比同期增收15.9亿元,21.08亿元和16.56亿元,1997年“两税”收入总量从1994年的全国第十位跃居第八位。各季各年度的收入进展状况也位于全国前列。 1994-1997年“两税”分季度完成计划情况(一) 单位:亿元 (二)“两税”收入
Since the implementation of the new tax system, with the continuous, steady and healthy development of the national economy in our province and the continuous improvement of the quality of tax collection and administration, the tax burden on industrial and commercial taxation in our province has increased and the tax burden on the “two taxes” has also been steadily increasing year by year and overcoming revenue tasks in successive years , Effectively guarantee the balance of revenue and expenditure, and promote the coordinated development of economy. However, the structural contradictions of the tax sources have emerged. This article intends to analyze the relationship between the “two taxes” income status and economic development in Henan since the implementation of the new tax system. I. Structural Characteristics of the “Two Taxes” Revenues (I) Adhering to the principle of “administering the tax by law”, the “two taxes” have been put into effect in a balanced way. The implementation of the new tax system, the province’s tax system based on previous organizational income as the center, adhere to the tax according to law, and actively promote the reform of collection and management, the balance of revenue into the organization as an important part of the tax work assessment, included in the target responsibility system quarterly assessment, prison The prison firmly grasped the initiative of organizing the revenue. Except for the initial operation of the agency in 1994, the target of balanced storage was reached after 1995. As shown in Table 1, from 1994 to 1997, 112.5%, 103.3%, 105.1% and 101.1% of the annual plan were completed, respectively. Over the years, the tax task was overfulfilled. Based on the 1994 high base, the ratio The plan surpassed 410 million yuan, 718 million yuan and 156 million yuan, an increase of 14.23%, 16.52% and 11.15% respectively over the same period, with an increase of 1.59 billion yuan, 2.108 billion yuan and 1.656 billion yuan over the same period. The total income of the “two taxes” in 1997 The amount from the tenth in 1994 jumped to the eighth place. Each quarter of the income status of the country is also located in the forefront of the country. Quarterly Plan of Completion of “Two Taxes” in 1994-1997 (I) Unit: 100 million yuan (II) Income from “Two Taxes”