Tu Longli: An Educational "Miscellaneous Person" Shouting for Fiscal and Tax Reform
Some people say that he is a "saint" of tax altar education; Some people say that he is the "originator" of tax accounting in China; Others say that he is a "desperate saburo" in tax research.
He experienced a special way to study, which is closely related to his work experience and job changes. His academic achievements can be roughly summarized into three parts: tax accounting, tax reform and tax legislation.
He is Tu Longli.
Published a number of professional works, looking forward to exploring tax reform.
Tu Longli 1978 was admitted to the Department of Economics of Heilongjiang University, majoring in political economy, and studied under Professor Xiong, a famous productivity economist in China. 1in July, 987, he was admitted to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Institute of Systems, and successively served as the dean, educational director, vice president and vice president of Liaoning Institute of Taxation and Yangzhou Institute of Taxation. He is currently the Convenor of the Research Department of the Academic Committee of Taxation of China Taxation Institute.
65438-0987, Tu Longli was appointed as the first director of the accounting department of Liaoning Institute of Taxation. 1988 took the lead in proposing and designing the innovative reform of accounting discipline in tax colleges and universities in China, and took the lead in setting up accounting disciplines with tax characteristics, such as tax accounting, tax accounting, tax audit and analysis of tax economic activities, which were fully affirmed and highly appreciated by relevant departments, and won the first prize of excellent teaching achievements every four years by the Ministry of Education in 1994. 1997, obtained the qualification of editor-in-chief of tax accounting, a textbook compiled by national universities of finance and economics, and tax accounting was revised and published again in 20001year.
At the same time, Tu Longli participated in the tax accounting reform in State Taxation Administration of The People's Republic of China, China, and mainly undertook the theoretical design. 199 1 year, Tu Longli published three papers, namely, Tax Accounting, Discipline Construction of Tax Accounting and Guiding Reform, in Tax Research magazine, which were later quoted by many tax dictionaries. Tax Accounting edited by Tu Longli (Dalian University of Technology Press, 1992 edition) was even compiled by the State Tax Planning Commission.
65438-0994 After Professor Tu Longli was transferred to the vice president of Yangzhou Taxation College, he began to study the tax reform according to the opinions of the leaders of State Taxation Administration of The People's Republic of China.
In the aspect of tax reform, Tu Longli made a forward-looking exploration. He believes that the tax system is a system, which consists of three parts: tax system, tax entity system and tax procedure system. Tax system is the premise and foundation, which affects and restricts the reform of entities and procedures. Therefore, he regards tax reform as the key direction of his research. Tu Longli pointed out that the essence of tax reform is tax-sharing reform, which is closely related to the reform of national administrative system. Therefore, he has always locked the tax-sharing reform at the level of the national reform system. For example, after the principle of "separation of decision-making power, execution power and supervision power" was put forward in the first round of the reform of the Ministry system adopted by the Second Plenary Session of the 17th CPC Central Committee, he analyzed and put forward the specific functions of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China. After the second round of reform of the Ministry system adopted by the Second Plenary Session of the 18th CPC Central Committee put forward the principle of "functional integration", he analyzed and proposed that there are two steps to improve the national tax jurisdiction, namely, the first step is "one tax and one levy" and the second step is "one household and one management". After the State Council, China, issued the Plan for Deepening the Reform of the National Tax Collection and Management System, he clearly analyzed and predicted that the reform of the national tax collection and management system should be implemented step by step: the first step is "cooperation"; The second step is "functional integration". After the 13th National People's Congress passed the plan to deepen the reform of the party and state institutions, especially after the decision on the merger of state and local taxes, he put forward new policy suggestions on the choice of merger mode and how to coordinate management vertically.
The reform of real estate tax system has always been an important field of entity tax system reform that Tu Longli pays attention to. He put forward his own research results on different occasions: to solve the housing price problem in China real estate market, it is necessary to implement "one room, two systems" to be effective; Whether it is illegal to levy real estate tax, and whether it is taxed repeatedly; The Third Plenary Session of the 18th CPC Central Committee put forward the background, basic principles and trends of accelerating legislation: whether the property tax is justified, its impact on market housing prices, and whether it is fully levied. ......
"Three Books and One Method" lays the research foundation? Contribute to the development of fiscal and taxation laws
As early as 1989, Tu Longli wrote that "tax law should become the main course of all majors in tax colleges". After working in Yangzhou Taxation College, the law department was changed to the tax law department.
In the process of work, Tu Longli knew that he lacked basic legal skills and began to make up for it. He taught himself the "Three Books and One Method" by reading in his spare time for three years (the "Three Books" are Zhang Wenxian's Introduction to Law, Liu Jianwen and Xiong Wei's Basis of Tax Law, and Zhou Wangsheng's Legislation; One method is the legislative law, which has written more than 200,000 words of reading experience, laying the foundation for studying tax legislation in the future.
From the establishment of China Tax Law Research Association (later renamed China Finance and Tax Law Research Association) to 20 16, Tu Longli attended all the annual meetings, submitting papers and making speeches every time; In addition, he also tries to participate in various professional forums organized by the Finance and Tax Law Research Association and submits exchange papers every time. He thinks this is an excellent opportunity to force himself to learn from his peers with problems and should not be missed.
After Tu Longli was elected as an academic member of China Taxation Society, he was entrusted by two presidents of China Taxation Society to preside over three tax legislation topics: the revision of tax collection and management law, the research of value-added tax law and the research of environmental tax law, among which the revision of tax collection and management law is the most noteworthy. From being included in the legislative plan of the National People's Congress in 2009 to 20 15, the State Council Legislative Affairs Office issued a draft for comments in seven years. Tu Longli led his elite team to keep pace with the times and completed four revisions with hundreds of thousands of words. On February 2, 20 15, the last draft of the proposal was reported to the Legislative Affairs Office of the State Council and the NPC Preparatory Committee in the name of China Taxation Society, and it was fully affirmed.
Tu Longli's outstanding contribution to the development of fiscal and taxation law is mainly reflected in three aspects: First, he presided over the China Tax Law Research Association initiated by Peking University Law School at Yangzhou Taxation Institute 1998, and was elected as the vice president of the first China Tax Law Research Association. Second, the first "Research on the Basic Law of Taxation" was published in China (Dongbei University of Finance and Economics Press, 1998 edition) and won the first prize of outstanding scientific research achievements in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Third, he presided over the research on the revision of the Tax Administration Law in the Academic Committee of Taxation for nearly 8 years, and was highly praised by the Tax Society of State Taxation Administration of The People's Republic of China and China in People's Republic of China (PRC) and the Bill Office of the Budget Working Committee of the National People's Congress.
Always paying attention to reform and making suggestions? Make every effort to contribute professional wisdom
Tu Longli has been paying attention to the reform of China's fiscal and taxation system and spared no effort to make suggestions. For the future reform of the fiscal and taxation system, he proposed, first of all, to make a major breakthrough in the tax reform as soon as possible and improve the tax-sharing system. The first is to clarify the powers and expenditure responsibilities of the central and local governments and raise them to the legal level. Start the tax-sharing reform below the provincial level as soon as possible to lay the foundation for solving local debts and land finance. The second is to speed up the functional integration of tax agencies and explore the institutional mechanism of combining vertical management with local governments in accordance with the principle of mobilizing the enthusiasm of the central and local governments.
Secondly, make a major breakthrough in the reform of the entity tax system as soon as possible and optimize the tax structure. First, in accordance with the basic principle of "simple tax system" reform, we will promote the reform of various entity tax systems and merge taxes. On the one hand, the tax design should be simple and clear, so that taxpayers can easily understand and operate and reduce the collection cost; On the other hand, tax design should be relatively stable, and excessive tax incentives should not be used to replace tax reform. Second, in accordance with the reform framework of "gradually increasing the proportion of direct tax", we will promote the legislative process of income tax system and property tax system and realize the goal of optimizing the tax structure.
Third, make a major breakthrough in the procedural tax reform as soon as possible to escort the substantive tax reform. First, it is clear that the tax collection and management law is the basic procedural law of tax enforcement. Second, strive for the early promulgation of the Tax Administration Law (revised draft). If it is delayed for a long time, you can entrust a third party (Finance and Tax Law Research Association) to evaluate and promulgate it as soon as possible. The third is to clarify the relationship between the tax collection and management law and the procedural law of other departments and the application of the law.
On the level of fiscal and taxation rule of law construction, he proposed that, first, the decision-making level should first implement the statutory principle of taxation. First, strictly implement the provisions of the legislative law, standardize the authorized legislation, and prohibit the entrustment of the legislative power of the basic tax system and the ultra vires legislative power; Second, the relationship between statutory taxation and tax planning should be properly handled, and planning cannot replace statutory taxation; Third, the legislative procedures for major reform decisions should be strictly implemented, and proper content should not replace proper procedure.
Second, improve the four major tax law systems as soon as possible. The first is to improve the tax law system, that is, tax legislation. First of all, the most important thing is to adjust the tax law system structure, improve the legislative level, and reduce the proportion of subordinate laws, especially normative documents. Secondly, improve the tax department, and create and introduce the legal system of tax system as soon as possible, such as the basic law, foreign-related tax law, etc. The second is to improve the tax enforcement system, that is, tax enforcement. First of all, it is necessary to formulate tax legal procedures with clear operability. Secondly, it is necessary to clarify the responsibilities and investigation procedures of abstract tax legal acts and specific tax legal acts. Finally, it is necessary to form a tax law enforcement environment of social co-governance. The third is to improve the supervision system of tax law, that is, tax justice. It is necessary to improve the linkage mechanism between tax law enforcement and criminal justice, establish information sharing, case notification and case transfer among tax law enforcement organs, public security organs, inspection organs and judicial organs, overcome the phenomenon of substituting punishment with punishment, and realize the seamless connection between administrative punishment and criminal punishment. The fourth is to improve the tax legal protection system, that is, to enhance the awareness of the whole people in administering taxes according to law. First of all, it is necessary to clarify the relationship between tax administration according to law and tax service. The premise of tax service is to govern taxes according to law, that is, to improve tax compliance, which is the bottom line of tax service. We can't emphasize services unilaterally and ignore the rule of law. Secondly, we should safeguard the legitimate rights and interests of taxpayers and help them pay taxes economically.
Third, create a good fiscal and taxation legal environment and establish a strict decision-making procedure and accountability system. First, establish a strict decision-making procedure system for major expenditures; The second is to establish a lifelong accountability system for major expenditure decision-making mistakes; The third is to allow local finance to go bankrupt and reorganize, first in cities and counties, and then compete for the top leaders in cities and counties at the same time.
In addition, regarding how to develop the fiscal and tax law, Tu Longli also proposed, first, to improve the positioning of the fiscal and tax law research society. Pay equal attention to theory and practice, strengthen the practical research and talent training of tax law, and meet the employment needs of current tax authorities to avoid legal risks, public lawyers and social tax intermediaries. The second is to continue to enhance the status of the Finance and Tax Law Research Association and strive to get involved in major national finance and tax laws. First, publish a white paper or blue book of China Finance and Tax Law every 1~2 years; The second is to use the influence of Professor Liu Jianwen to participate in major legislative matters and become the entrusted third party of major tax legislative matters of the National People's Congress or the State Council; Third, actively participate in the countermeasures to solve the legal risks of law enforcement in the national tax system, and so on. Third, improve the fiscal and taxation legal system, actively promote and participate in major tax legislation activities, and create a basic fiscal and taxation law in a timely manner.
The development of fiscal and taxation law has a long way to go. After the 19th National Congress, the reform of fiscal and taxation system entered a critical period, and Tu Longli will continue to do his best for the stability and development of fiscal and taxation laws in China.
"He is a banner of the tax college; He has been calling for reform; He tells the truth, tells the truth, and does not hold on to power. " Zhang Musheng, former president of China Taxation magazine, commented on Tu Longli. (Source:? Accounting letter, author Teng Juan)