企业财务管理分析案例:解析2012年深化重点领域和关键环节改革着力点

(the central economic work conference interpretation firmly in power

--2012 key fields analytical deepening reform and crucial links organizations

Xinhuanet Beijing on December 19 report (reporter LiuShiPing, ZhaoXiaoHui, LiYanXia) "firmly grasp the reform innovation power, to take the opportunity to as soon as possible in some key areas and crucial links achieve a breakthrough."This is convened by the central economic work conference to make important plans.Deepen the reform of the key areas and crucial links, is 2012 economic work a major task.

To this, the relevant departments in charge and relevant experts recently analyzed.

To take the opportunity to adjustable structure: "five tax" reform in advance

Deepening the key areas and crucial links reform, is to promote the economic structure adjustment and development mode change the key to be.The central economic work conference to 2012 years to "promote business tax change VAT and real estate taxes, adjusting the consumption tax pilot reform and tax rate structure, comprehensive range of promoting reform the system of taxes on resources, environmental protection tax reform";To "improve crude oil price forming mechanism, and gradually straighten out the price of coal relationship".

The meeting of the five tax reform, reflected the government continue to improve the structural tax cuts, the idea and and industrial policy, the economic structure adjustment, the characteristics of the more closely.The Treasury, deputy director of the wealth LiuShangXi said financial income kept growing rapidly in recent years, the time has come for structural tax cuts, through the tax adjustment and improvement, for services, small can micro enterprise the burden, and promote economic transformation.

From 2012 years since New Year's day, Shanghai transportation industry and part of the modern service industry will develop pilot reform deepening value added tax.The Treasury money manager, jia kang think, business tax change VAT, reduce duplication of tax, will promote the services sector development, and attract more people consumption, further stimulating domestic demand.

The ministry of finance, tax administration officials say, Shanghai has national pilot demonstration significance, Shanghai will closely track the pilot operation conditions, gradually expand the scope.

The overall reform resource tax system, it is economic development mode change intrinsic request.By the Chinese academy of social sciences CaiMaoSuo tax director of research that zhang bin, resource tax reform is complete resources price forming mechanism part of the reform, on certain level admiral of the excessive use of limited resources, promoting energy conservation and emission reduction.

In addition to promote housing property tax reform pilot, adjust the consumption tax and tax rate structure will also range is 2012 of ShuiGai key.To this, the National People's Congress vice director of CaiJingWei high strength said, must be carried out to change the tax policy of development mode, encouraging residents to expand consumption.To rationally adjust the consumption tax collection range, according to actual situation to make or tax rates rise or fall of adjustment.

The serious situation of energy conservation and emission reduction, and calls for the environmental protection tax on as early as possible.Jia kang said, from the point of view, "1025" during our country should start environment tax.Wealth BaiJingMing deputy director branch thinks that future straighten out the environment tax system of taxes, is promoting the focus of environmental taxes.

The tax system reform "five golden flowers" have open, refined oil prices reform will also releasing.Development and reform commission director zhang ping said recently, 2012 steadily and surely with resource products price reform, trial implementation of the electricity price system residents ladder, launched the product prices reform plan, natural gas prices on pilot reform plan.