The Adjustment of Taxation Policy in Non-government Public Sector
|School||Central China Normal University|
|Keywords||Non-government public sector Public utilities classification reform Tax policy|
The public utilities reform was started in 1979 and passed through 30 years. In 2011, the timetable of the public utilities classification reform has been defined, the government has high expectations on establishment of a new public service system before 2020. On the other hand, there is a contradiction between legal system of tax and public utilities, tax laws relate to public utilities always not been enforced strictly, and it brings large risk to tax authorities and public utilities. With the development of public utilities classification reform and the trend of China’s tax system reform, we need propose a clear legal framework for taxation, to make expectations of future policy specifically.In view of our public utilities classification practice reform, and basis on the basic principles of public goods, public utilities can be divided into five categories. Under the classification frame of non-government public sector, and basis on the basic principles of tax, we propose a basic framework of tax administration. Combine with the characteristics of the current tax law, we will make goals and direction of tax adjustment specifically, and provide reference for the State Administration of Taxation’s tax laws formalization.This paper is divided into three parts.Part 1:Propose conception of non-government public sector, correspond the public utilities classification reform and the classification of public goods, and introduce the active tax laws in this area briefly.Part 2:By discussing managerial predicament in non-government public sector, put forward the necessity of tax adjustment in this area.Part 3:Basis the principle of taxation and shifting of tax, analyses design of taxation system of non-government public sector, and discuss the direction of taxation adjustment.