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    國地稅合并惠及當下立足長遠

    2018-6-26 13:35:08

    全國36個省級新稅務機構在6月15日上午統一掛牌亮相,分開24年的國稅和地稅系統再度牽手,從“合作”走向真正的“合并”。國地稅合并,既是我國本輪機構改革中的重點任務,也是國稅地稅征管體制改革邁出的關鍵一步。

    我國現行的分稅制源自1994年的分稅制改革,在當年中央財政收入持續下降的背景下,分稅制改革將稅種分為中央稅、地方稅和共享稅,旨在提高中央財政收入比重,調動中央和地方兩個積極性。而后,經過2002年的所得稅分享改革和2016年的全面推進營改增改革,諸如地稅征管效率低、國地稅業務不平衡、地方主體稅種缺失等問題愈加凸顯。

    在此背景下,新一輪國地稅征管體制改革應運而生。黨的十九屆三中全會審議通過的《中共中央關于深化黨和國家機構改革的決定》明確提出:改革國稅地稅征管體制,將省級和省級以下國稅地稅機構合并,具體承擔所轄區域內的各項稅收、非稅收入征管等職責。國稅地稅機構合并后,實行以國家稅務總局為主與省(自治區、直轄市)政府雙重領導管理體制。

    國地稅合并,惠及當下。兩個部門合并為一個部門,納稅人只需要面對一個窗口、一套標準、一個流程,這無疑會提升納稅效率,降低納稅人的納稅遵從成本,同時整合了征管資源、提升征管效率,總體使得資源配置更加有效,為實現高質量發展提供支撐。

    國地稅合并,更加立足長遠,不僅著眼于化解當前征管服務中存在的突出問題,更注重解決事關長遠的體制機制問題。一個規范、高效、統一的稅收征管體系,其意義不僅在于稅收征管和籌集財政收入,更在于為財稅體制改革的深入推進“鋪路”,為國家治理體系和治理能力現代化助力。

    在實現高質量發展的進程中,稅收的作用日益凸顯。今年的政府工作報告中31次提到“稅收”,其中今年的稅收改革和減稅舉措就有18項,包括深化個人所得稅改革、增值稅改革、企業所得稅改革等都在其列。此外,包括2020年要全面落實稅收法定,還有構建成熟定型的稅制體系、優質便捷的服務體系,修訂稅收征管法等都是稅收體制改革中的重要任務。

    財稅體制改革非解一時之弊,而是著眼長遠機制的系統性重構。只有解決了國地稅機構中的矛盾和問題,才能深入推進財稅體制改革。因此,國地稅合并是立足長遠的關鍵一步。

    國稅地稅征管體制改革,不只是國稅地稅機構的合并,也是稅務部門領導體制、運行機制、管理方式、職能職責的一場深刻變革,是執法和服務標準、業務流程等方面的大統一。

    按照改革“統一思想保穩定、頂層設計定方案、動員部署鼓干勁、改好省局樹樣板、市縣推進全覆蓋、總結經驗找差距、優化完善再升級”這“七步走”的路線設計,目前省級掛牌僅僅是開始了第四步。此次省級新稅務局掛牌后,在7月底前,市、縣級稅務局將逐級分步完成集中辦公、新機構掛牌等改革事項。后續還有三定方案出臺等。

    機構的合并,也只是開始。從合并到融合到發揮出合力,需要在既定改革方向指引下的一往無前和在“細枝末節”上的精細操作。期間還需要統籌協調,全面把握,做好過渡期的職責調整、管理方式對接,以及破解干部任命、機構設置、人員編制、經費撥付、薪酬待遇等諸多現實難題。非稅收入和社保的轉入也同樣需要協調處理好稅務部門與社保、基金和收費征管部門的有關事權、財權、人事權等利益關系調整。

    面對這場兼具復雜性、特殊性和挑戰性的重大改革,應該保持定力、給予耐心,同樣也有理由相信,改革的順利推進,必將全面提高稅收征管能力建設水平,為國家財政收入的可持續增長奠定良好的體制機制基礎,為進一步深化稅制改革提供強有力的征管保障。

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