国务院批转国家税务总局工商税制改革实施方案的通知 CIRCULAR OF THE STATE COUNCIL ON THE APPROVAL AND TRANSMISSION OF THE APPLI

国发（1993）90号（December 25， 1993）
颁布日期：19931225 　实施日期：19940101 　颁布单位：国务院

　　The State Council approves the Application Program for Industrial and Commercial Tax System Reform of State Administration of Taxation， which is transmitted to you herewith for conscientious application and implementation.

　　The industrial and commercial tax system reform carried out this time is the largest in scale， widest in scope， and the most profound one in contents since the founding of the country， the purpose of which is to adapt to the requirements for establishing socialist market economy. This reform is bound to vigorously promote sustained， rapid and healthy development of socialist economy of our country. Therefore people's governments of respective provinces， autonomous regions and municipalities directly under the Central Government should pay more attention， strengthen the leadership and actually do a good job of organization and implementation of the Application Program for Industrial and Commercial Tax System Reform.

　　Application Program for Industrial and Commercial Tax System Reform

　　1. Basic Introduction on Present Industrial and Commercial Tax System

　　Basic frame of present industrial and commercial tax system （excluding tariff and agricultural tax） is formed after turning submission of profit into tax in the year of 1984 and an all-round reform on industrial and commercial tax system. Present industrial and commercial tax system takes turnover tax and income tax as main taxes and coordinated with other auxiliary taxes， 32 taxes in all. It is a kind of complex tax system with multiple taxes， stages and administrative levels in tax collection. Present industrial and commercial tax system broke through the distributive pattern of centralized arrangement for revenue and expenditure resulted from original planned economy， strengthened functions of taxation for achieving financial revenue and macro-adjustment and control， basically adapted to the requirement for economic development and economic restructuring in the past 10 years. However， there are still some imperfect aspects in present industrial and commercial tax system， especially the in adaptability to the requirement of developing socialist market economy， in handling distributive relations between the State， enterprises and individuals and also between the Central and local authorities. It is difficult to duly perform its regulatory function. The imperfections are mainly as follows：

　　（1） Unbalanced tax burden， which is unfavorable to fair competition between enterprises. There are different kinds of income taxes applicable to enterprises according to their ownership， with different tax rates and incentives. Policies indifferent regions differ from each other too. All these lead to unbalance in income tax burden； Turnover tax rate was designed under the conditions of taking planned price system as the main form for the purpose of alleviating contradictions in irrational price system， with more brackets in rate and great difference between brackets. Presently since price for most products has been liberalized， it will not be conducive to fair competition between enterprises without simplification and adjustment in tax rate.

　　（2） The distributive relations between the State and enterprise is neither uniform nor standardized. some unduly high tax rates make enterprises hard to bear， tax incentives in different names again make financial departments difficult to afford. Local governments and responsible departments also in various names charge considerable amount of administrative fee， respective kinds of funds and certain percentage as reserve etc. from enterprises. Overall burden on enterprises in inclined to be heavy.

　　（3） Demarcation in jurisdiction between the Central and local authorities in tax revenue and administration cannot adapt to the requirements of a thorough tax sharing sy

stem.

　　（4） The scope and degree of adjustment and control through taxation cannot adapt to the requirements of the market into which all productive elements enter. Regulation through taxation for land， capital and other markets is far from being well established.

　　（5） Contradictions are becoming more prominent day by day due to operation of 2 sets of tax system respectively applicable to enterprises with domestic or foreign investment.

　　（6） Regulations on tax administration and collection are not rigid， measures for tax administration and collection are out of date， consequently resulting in serious loss of tax revenue.

　　（7） Legal system on taxation is incomplete， a mechanism with legislation， jurisdiction and execution of tax laws being mutually independent and restrictive has not been established.

　　2. Guiding Thought and Basic Principles in Industrial and Commercial Tax System Reform

　　The guiding thought on industrial and commercial tax system reform is： to unify tax law， make tax liability fair， simplify tax system， reasonably share power， properly regulate distributive relations， guarantee financial revenue， establish a tax system adapting to the requirements of socialist market economy.

　　Following basic principles must be abided by in deepening industrial and commercial tax system reform：

　　（1） Tax system reform should be favorable to mobilizing the enthusiasm of both the Central and local authorities， and enhancing macro-adjustment and control capability of the Central Government. Tax system structure should be adjusted， with taxes categorized and tax rates determined rationally， so as to lay a foundation for tax sharing system and proper distributive relations between the Central and local authorities； Through tax system reform， gradually increase the proportion of tax revenue in gross national product， rationally determine the distributive proportion in financial revenue between the Central and local authorities.

　　（2） Tax system reform should be conducive to the performance of tax adjustment function in individuals' income and economic development among regions， to promote coordinated socioeconomic development and realize common prosperity.

　　（3） Tax system reform should facilitate the realization of fair tax burden and promotion of equal competition. Fair tax burden is the basic requirement for tax system in market economy， the existing problem of classification in tax category and rates according to different forms of ownership and different regions should be gradually solved， respective kinds of enterprises should have approximately equal tax burden through unification of enterprise income tax and perfection of turnover tax so as to create conditions for equal competition in the market by enterprises.

　　（4） Tax system reform should facilitate the embodiment of the state industrial policy， to promote adjustment of economic structure and the sustained， rapid and healthy development of national economy and the increase in overall efficiency.

　　（5） Tax system reform should facilitate simplification and standardization of taxes. Those taxes in adaptable to economic development should be repealed， those repetitiously set up should be unified， and adopt some taxes actually necessary， realize simplification and high efficiency in tax system； In dealing with the issue of distributive relations， international practice should be attended to as reference， standard practice in taxation should be adopted to the maximum， and the completeness of tax system should be protected， so as to safeguard the unification and sanctity of tax law.

　　3. Reform on Income Tax System

　　（1） Enterprise Income Tax

　　The goal of enterprise income tax reform is： to adjust and standardize distributive relations between the State and enterprises， promote transition of enterprise operation mechanism and realize fair competition.

Main contents of enterprise income tax reform are：

　　i. Income tax for enterprises with domestic investment shall be unified as of January 1， 1994. Unification of income tax for enterprises with domestic or foreign investment shall be the next step.

　　ii. A flat income tax rate of 33% shall be applied for enterprises with domestic investment which is quite approaching the international tax rate. Taking into account the actual situation of some enterprises with low profitability， certaintransitional preferential measures may be taken.

　　Measures for administration and collection of income tax on financial and insurance business shall remain to be carried out according to original regulations.

　　iii. Allowable expenditure items and standard before paying enterprise income tax shall be standardized in tax laws， change the present practice that determination of taxable income is subject to enterprises financial system. Stabilize and broaden tax base， stiffen enterprise income tax.

　　iv. Abolish the Regulation Tax on State-Owned Enterprises and the fund for key construction projects of energy and communications and the fund for state budget adjustment levied on state-owned enterprises.

　　v. After implementation of General Rules Governing Enterprise Financial Affairs and Accounting Criteria for Enterprises， interest on loans by enterprises may be listed in the cost， together with accelerated depreciation， which provides financial source to a great extent for the payment of loans by enterprises， additionally with some other policies， all of these greatly increased enterprises' capacity for loan payment after paying tax. Therefore， while unifying enterprise income tax， simultaneously a new and standard loan payment system for enterprises shall be formulated.

　　vi. After unificati

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