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Q: China's tax revenue grows more than 20 percent annually, and has become an important source for China to accumulate wealth and increase national strength. Since reform and opening up, what reforms have been conducted on the taxation system? What are ideas for future reform?

A: Just as you say, in recent years, China's tax revenue has grown more than 20 percent annually. It soared from 1.7 trillion yuan (US$205.56 billion) in 2002 to 2.05 trillion yuan (US$247.88 billion) in 2003 and 2.57 trillion yuan (US$310.76 billion) in 2004. Tax revenue has made great contributions to guaranteeing the steady growth of China's fiscal revenue and strengthening the country's ability to macro-control.

Since reform and opening up, accompanying the progress of China's economic reform, its taxation system has seen two major changes. From 1978 to 1991, China started by setting up a foreign-related taxation system, further promoting the all-around reform of the tax system for state-owned enterprises, centered on "replacing profit delivery by taxes," and an industrial and commercial tax system. In 1994, to adapt to the requirements of establishing a market economy, China conducted a large-scale tax reform, with the widest scope and most profound content, implementing a system with standard value-added tax as the main component, and consumption tax and business tax coexisting along with the domestic-foreign unified turnover tax, enterprise income tax and personal income tax. Resource tax and other items of taxation were also significantly adjusted.

The successful administration of the new taxation system played an important part in stabilizing economic development and maintaining the steady growth of fiscal revenue. A beneficial cycle of tax revenue growth and economic growth was in essence realized. In 2003, the newly added tax revenue exceeded 300 billion yuan (US$36.28 billion) and total revenue surpassed 2 trillion yuan (US$241.84 billion), both historical highs.

China's tax revenue grows much faster than its GDP, but not because the government has adopted a tax increase policy. In recent years, apart from the newly imposed interest tax, the government hasn't introduced new categories of taxes, nor has it increased tax rates substantially. The high increase of tax revenue has been realized without changing the taxation system, categories of taxes or the tax rate.

A new round of tax reform began in 2004. The main idea of the reform is to, while maintaining fast and stable growth of tax revenue, steadily restructuring the present taxation system step by step, to adapt to the economic situation and the need of state macro-control. The reform will be carried out in conformity to the principle of “simple taxation system, relaxed tax base, low tax rate and strict collection and management,” with an aim of unifying tax law, evening the tax burden, standardizing government distribution, promoting the coordinated growth of tax revenue and economy, and raising the efficiency of tax collection and management.

The reform will start with the reform of value-added tax, enterprise income tax and personal income tax. Reform of consumption tax and property tax will begin at an appropriate time. The proposed replacement of road maintenance fees by the fuel oil tax, an element of tax reform, has entered the stage of examination and approval. Once the oil price is suitable, fuel tax will be levied. In addition, China will conduct a trial reform of rural tax all over the country. All taxes on special agricultural products, except for tobacco, will be eliminated. Agricultural tax rates will be gradually reduced and tax items that farmers shouldn't have to bear will be eliminated, creating conditions to realize unity between urban and rural tax systems.

Currently, China's economy has stepped into a new phase of growth. Economic development is featuring rapid growth with good results. These positive factors have created the appropriate conditions for the next round of tax reform.

Nanjing residents have their receipts authenticated at a local tax bureau.