What Does Zero Based Tax Plan Mean?

Tax planning is an essential part of the government budget, and also an important means for the government to implement macro-control.

In order to play the role of tax planning correctly, we must radically change the method of compiling tax plan based on the base and realize zero base tax plan.

For a long time, the compilation and distribution of China's tax plan has always adopted the method of "base coefficient + special factor".

Among them, the "cardinal number" is mainly the tax plan of last year or the tax revenue actually completed in the past year.

The proportion of growth, "special factors" is likely to cause a substantial increase in tax revenue this year or a substantial reduction of individual factors.

This method of compiling and distributing tax plans based on cardinal number is relatively simple, and the determined plan indexes also have better continuity and stability.

The main drawback is that the base number is not exactly in line with the tax revenue that may be obtained according to the tax law. The coefficient mainly considers increasing the demand of tax revenue: not taking full account of the changes in the total amount and structure of the economy, the special factors are not considered comprehensively and inaccurately, so that there is a big gap between the planned index and the tax according to the level of economic development.

The gap between this plan and the reality can not be completely eliminated even in a country with a relatively sound market economy. However, under the planned management system of "plan first", administrative instructions are driven over tax laws and regulations, resulting in the departure of the actual tax system from the statutory tax system, distorting the tax policy and causing the abnormal development of tax administration.

The zero base tax plan is derived from the zero based budget and is part of the zero based budget.

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Compared with the plan, the main feature of the zero base tax plan is to abolish the basic role of the base number in the formulation and distribution of the plan. Everything starts from scratch, that is, based on the economic development level and the tax laws and regulations, the annual tax plan is reformulated.

The compilation of zero base tax plan must be based on scientific tax prediction.

Therefore, we must establish and improve the tax prediction organization within the tax system, and strive to develop tax prediction organizations in universities and research institutions, and form a tax prediction system combining the tax prediction agencies within the system with the tax forecasting agencies outside the system.

At the same time, we must establish a top-down, top-down planning system to ensure the objectivity of tax planning and prevent the intervention and influence of subjective will on tax planning.

The methods of tax prediction mainly include causal analysis and time series analysis. In practice, causal analysis should be the main method and time series analysis method should be the supplement.

In the planning implementation stage, zero base tax plan should be regarded as a guiding plan rather than a mandatory plan.

Under such a system, the assessment of the performance of the tax department is mainly not the assessment of the completion of the tax plan, but the assessment.

The effectiveness includes tax registration rate, tax declaration rate, declaration rate and tax collection.

In order to ensure the implementation of zero base tax plan, we need to reform the budget management of the government.

First of all, we must adhere to the principle of "living within our means" and thoroughly change the way of restricting fiscal revenue with fiscal expenditure.

On this basis, when the tax revenue is not enough for financial expenditure, efforts should be made to make up the balance between payments and payments through the issuance of government bonds, prevent changing tax plans arbitrarily, and use tax plans to meet the needs of expenditure.