The transformation of shanty towns is not a simple transformation of residential areas, it involves all aspects of the transformation process-demolition, construction, relocation and management. This paper mainly summarizes the mode and influence of shantytown renovation in Liaoning Province.
The model and experience of shantytown renovation in Liaoning province is an innovation in the process of urban construction in China, which realizes the complementarity of advantages and resources and reduces many contradictions in the process of shantytown renovation.
This paper puts forward an effective mechanism to support the transformation of shanty towns from the perspective of fiscal and taxation policies, and emphasizes the need to further deepen the reform of China's fiscal and taxation system so that fiscal and taxation policies can play a long-term, effective and sustainable role in supporting the transformation of shanty towns.
Keywords: shantytown renovation, fiscal and taxation policies of Liaoning Province
The shantytown renovation project is not only an effective measure to solve the problems left over from the history of Liaoning Province, but also an important decision to comprehensively implement Scientific Outlook on Development, build a well-off society in an all-round way and revitalize Liaoning, which is also consistent with China's "China Rural Poverty Alleviation and Development Program (201-2020)".
The transformation of shanty towns is a long-term and important task, especially the transformation of concentrated contiguous areas with special difficulties, which is a brand-new historical topic.
By the end of 20 1 1, Liaoning province * * * had transformed a large area of shanty towns 15 1 14000 square meters, and built 23.726 million square meters of relocated houses, which improved 400 shanty towns 1427000 households.
Thus, the housing difficulties of low-income families have been effectively solved, the employment of residents in shanty towns has been increased, and the income level of residents has been improved. Great changes have taken place in families, and the overall economic and social development of Liaoning has been further developed, which has injected new vitality and vitality into speeding up the transformation of Liaoning's old industrial bases and realizing comprehensive revitalization.
First, the main mode of promoting the transformation of shanty towns in Liaoning Province
The main mode of shantytown renovation in Liaoning Province is the combination of government-led and market operation.
Government-led, that is, the provincial government is mainly responsible for overall planning, policy formulation and other overall work, the municipal government is mainly responsible for fund raising, coordination and command, and the district government undertakes specific links such as demolition, construction and post-relocation management.
In short, in the process of shantytown renovation, we should make full use of the advantages of governments at all levels and the market. The overall planning of shanty towns is led by the government, and the investors are diversified: the government, state-owned enterprises and private enterprises can all be the investors, so that the power of the government can be used for demolition, while the construction link is handed over to the market (developers, there are both state-owned enterprises and private enterprises here), thus comprehensively applying administrative means, economic policies and legal measures.
Fushun, Benxi, Fuxin, Tieling and other cities have adopted the model of government-led and market operation.
In the process of shantytown renovation in Liaoning Province, 14 cities mostly choose the shantytown renovation mode combining government-led and market operation. The main reasons are:
1. The mode of combining government-led and market operation can safeguard the vital interests of shanty town residents to the greatest extent.
The current situation of shanty towns is very complicated, and some demolition policies are difficult to meet the actual needs.
If the developer undertakes the task of shantytown renovation as the main body of demolition, it is likely to cause confrontation between the developer and the shantytown residents, affecting the whole renovation process, and finally the government will come forward to mediate.
2. Government-led, market operation can maximize the use of funds.
In the process of shantytown renovation, Liaoning province broke the monopoly of the industry, selected the construction unit through bidding, adopted a reasonable pricing method, and comprehensively implemented a new pricing method for shantytown renovation projects.
3. Government-led and market-oriented operation can not only fully integrate administrative resources, but also effectively play the role of market in allocating resources.
In the process of shantytown renovation, the government can mobilize resources to serve the shantytown renovation in a limited time.
For example, under the impetus of the government, the fire departments at all levels actively serve the residents of shanty towns and complete the fire approval procedures for shantytown renovation in the shortest time; During the construction of shanty towns, in order to ensure the quality and progress of the project, the hydropower department took the initiative to advance temporary electricity funds.
4. The government-led can effectively and timely solve the contradictions and problems in the demolition, construction, relocation and management of shanty towns.
Due to the long history of shanty towns in Liaoning Province, the relationship between housing property rights is complex, and the most prominent problem is the "partial mansion".
The so-called "partial luxury" means that it is difficult for shantytown residents to afford housing in other places. When the owner's children grew up, in order to solve the housing shortage problem, some temporary houses were illegally built next to the original houses. Over time, they have been handed down from generation to generation, thus forming a large and serious "wing house".
Second, the positive impact of promoting the transformation of shanty towns in Liaoning Province
1. Promote the rapid increase of the assets of shantytown residents and narrow the gap between shantytown residents and non-shantytown residents.
The transformation of shanty towns not only improved the housing conditions of more than 2 million people in the province, but also greatly reduced the housing area and assets of shanty towns families in the province.
In the process of relocation and resettlement, Liaoning Province tried its best to let shanty town residents "live in", and adopted the measures of "demolishing one to make up one" to give appropriate subsidies, especially for those poor households, so that they could own houses worth about100000 yuan or even hundreds of thousands of yuan with less money, and their family property increased tenfold or even dozens of times, thus narrowing the gap between the rich and the poor.
2. Optimize the overall urban planning and accelerate the integration of shanty towns and cities.
Before the renovation, the living environment in shanty towns was quite bad: there were no decent roads, drainage systems and garbage disposal systems, and coal was used for heating and cooking, which was full of smoke.
After the transformation of shanty towns, the living environment has been obviously improved, with less garbage, beautiful environment and wide roads.
According to the survey, 82.7% residents think that the noise in residential areas has decreased, 70% residents think that the quality of drinking water has improved, and 78.7%, 89.9%, 93% and 84.3% residents think that the green space has increased, the landscape has improved, the housing has become more comfortable and the air quality has improved.
For example, more than 10,000 residents' small coal-fired chimneys 1 10,000 were demolished in the shanty towns of Fushun City, and the annual emission reduction of coal-fired ash10.5 million tons, dust 2,475 tons and sulfur dioxide/kloc-0 1.4465438 tons was achieved.
3. Accelerate infrastructure construction in shanty towns.
Through the transformation of shanty towns, the infrastructure of shanty towns has been further improved, the life of residents has become more convenient and the development space has been further increased.
According to the survey, Fuxin city has expanded and rebuilt more than 0/00 streets, realizing the comprehensive transformation and upgrading of the urban public service network, and built a garbage harmless treatment plant with a daily processing capacity of 1 0.5 million tons and a sewage treatment plant with a daily processing capacity of110,000 tons, further enhancing the urban service function. The urban central heating rate, tap water penetration rate and gas supply rate were respectively changed from those before the shed reform.
In the process of new shed reform in Fushun, the total area of community management infrastructure reached 98,000 square meters. In Tieling, the lengths of water supply pipe network, drainage pipe network, gas pipe network, heating pipe and power supply line in the newly-built residential area are 72. 1km, 73.8 1km, 82.03km, 73.6 1km and 80km respectively.
Through the improvement of supporting infrastructure, the function of community service has been comprehensively improved.
Third, the main problems
1. The development strategy of shanty towns is not well understood, and the policy continuity needs to be improved.
As an old industrial base in China, Liaoning Province has developed for many years due to the background of the times and historical development reasons, and there have been problems such as lagging industrial transformation and upgrading and imperfect infrastructure.
Since 2005, Liaoning Province has implemented the transformation of urban concentrated contiguous shanty towns.
However, in order to pursue the so-called political achievements, "livelihood project" and "No.1 project" will inevitably become "image projects".
Unrealistic and blind transformation of shanty towns has led to many shanty towns without employment; In some places, the transformation of shanty towns is simply regarded as square construction, infrastructure construction and road construction. There are no related supporting facilities, such as schools, employment assistance centers and community management centers.
Infrastructure construction and the supply of basic public services can not meet the needs of shanty town residents, and sometimes there are phenomena of grabbing resources and competing for markets.
The social security system, land use and expropriation mechanism, labor transfer, fiscal and taxation policies and administrative management of shanty towns are not complete and perfect.
2. "Semi-shanty towns" will become a stumbling block in the process of urbanization.
After several years' efforts, great achievements have been made in the transformation of shanty towns in Liaoning Province. The transformation process of shanty towns has been comprehensively promoted, which has greatly improved the city appearance, improved the supporting construction of shanty towns facilities, greatly improved the quality of life in shanty towns and greatly promoted economic development.
But at the same time, because many shanty town residents still retain their original living habits, the land and administrative system have not fully kept pace with urbanization, leading to the spatial gathering of shanty town residents. Many shanty towns are on the edge of cities and suburbs, which makes them look like towns and new countryside. This phenomenon is called "semi-shanty towns and semi-urbanization".
The phenomenon of "semi-shanty towns" is highlighted as follows: First, it only pays attention to the supporting construction of hardware facilities in shanty towns, ignoring the construction of software facilities such as social security, the quality of residents in shanty towns, schooling for children and medical treatment for residents.
Second, the construction layout lacks overall planning.
Repeated construction and some new shanty towns are too scattered, which seriously wastes land resources and lacks scientific planning, resulting in the management of shanty towns unable to keep up.
The third is the lack of safeguards.
After the original shanty town residents moved to the newly-built community, it was difficult to adapt to the new jobs and production posts, and the income expectations of shanty town residents were greatly reduced, making it difficult to guarantee their basic livelihood.
Therefore, the employment is difficult, the social security standard is low, the income of shanty town residents is low, and the degree of social insurance is low, which makes the original shanty town residents have the status of urban residents on the surface, but in fact they can't live the decent life that urban residents should have.
These "semi-shanty towns" have become a stumbling block to the further development of urbanization in China.
3. The shantytown renovation faces financial difficulties.
Under the current system, the funds for shantytown renovation mainly come from land auction income and financial support funds.
However, the funds for shantytown renovation face the following problems: First, the total supply of funds for shantytown renovation is insufficient, and the contradiction between supply and demand is prominent; Second, the efficiency of financial support for shantytown renovation is relatively low, and the promotion effect is not particularly obvious; Third, the financial support structure is relatively simple, and it is difficult to meet the financial needs of shantytown renovation.
Fourth, further promote the fiscal and taxation policies for shantytown renovation.
After years of renovation project, the renovation of shanty towns in Liaoning Province has been improved in quality and quantity. In terms of quantity, many large-scale centralized shanty towns have been transformed, and the residents of shanty towns have gathered in cities, and the urban space is getting bigger and bigger. More and more shanty town residents have become new citizens. In terms of quality, through the transformation of shanty towns, the urban infrastructure is more perfect, the living standards of shanty town residents are further improved, and the gap between shanty town residents and non-shanty town residents is further narrowed.
Since 2005, fiscal and taxation policies have played an active role in supporting the transformation of shanty towns in Liaoning Province.
According to incomplete statistics, as far as the local tax system is concerned, the province (excluding Dalian) has reduced or exempted all kinds of local taxes by 330 million yuan (business tax and surcharges: 65.438+0.3 billion yuan, land use tax: 65.438+0.65438+0.0 billion yuan, deed tax: 0.6 billion yuan and other 0.3 billion yuan).
However, there are many problems that cannot be solved by the market itself in the process of shantytown renovation, which require the government to actively intervene and give full play to the macro role of fiscal and taxation policies in promoting shantytown renovation. Therefore, it is necessary to establish and improve various financial systems, improve public functions, make fiscal and taxation policies more in line with the requirements of shantytown transformation, and provide strong financial guarantee for the government to perform its functions and transform shanty towns.
1. Accelerate the improvement of the system supply of fiscal and taxation policies for shantytown renovation.
Further improve the supply function of financial public goods.
Increase the financial adjustment of the supply structure of public goods in the process of shantytown renovation, comprehensively increase the financial investment in public infrastructure and public infrastructure, increase the investment in schooling, medical care, cultural construction and supporting facilities of shantytown residents, establish a public finance system suitable for shantytown renovation, and gradually improve the tax preferential system corresponding to shantytown renovation.
Establish and improve the local tax system for shantytown renovation, and provide preferential tax policies for shantytown renovation.
We will continue to improve property tax, land tax and other related taxes, and strengthen special taxes such as shantytown renovation and construction tax, environmental protection tax and resource tax, making them the main sources of local taxes.
2. Increase the government's financial input to those who need the shantytown renovation system.
It is necessary to further improve the overall quality of institutional demand in the process of shantytown renovation.
Residents, citizens and local governments in shanty towns are the main bodies to promote the transformation of shanty towns. Residents in shanty towns have made great contributions to industrialization and urbanization in the early stage, and they are also the system demanders and the biggest beneficiaries of shantytown renovation. Government-led shantytown renovation should increase financial input, constantly innovate government financial concepts, and create harmonious cultural development in the process of shantytown renovation.
We should actively cultivate multicultural awareness, establish that shanty town residents are also the objects of basic public services, and promote their integration into modern urban civilization as soon as possible.
In addition, we should pay attention to the development of regional differences, and local governments should adjust measures to local conditions when formulating fiscal and taxation policies for shantytown renovation, and provide financial services quickly, well and basically equally.
Although the imbalance of economic development determines the existence of a certain level in the process of shantytown renovation, it also determines the inconsistency of institutional needs. However, government finance can realize regional development and shantytown transformation in a planned and step-by-step manner by strengthening policy regulation and control and in accordance with the requirements of basic public services being basically equal.
3. Actively build a productive social security system of government finance and taxation in the process of shantytown renovation.
After the transformation of shanty towns, the lives of some residents in shanty towns have been improved to a certain extent, but because they live in cities, their living expenses will increase. In order to further improve the quality of life of shanty town residents, the local government should speed up the pace and actively build a fruitful social security system on the basis of the established social security system.
Actively developing industrial economy, broadening employment opportunities, creating a platform for self-employment, increasing employment channels and raising residents' income expectations are important measures to improve the level of urbanization, a long-term plan to promote the transformation of shanty towns, and a fundamental policy to improve people's livelihood and promote the coordinated development of shanty towns and non-shanty towns.
First, formulate financial support policies for the coordinated development of shanty towns and non-shanty towns, and strengthen the guiding role of government fiscal macro-control.
Formulate a series of policies and measures as soon as possible to macro-manage the relationship between shanty towns and non-shanty towns; Constantly reform the fiscal and taxation policies related to the transformation of shanty towns, so as to adapt to the constantly developing new situation, speed up the integration of shanty towns and cities, straighten out the financial relationship between shanty towns and non-shanty towns, and lay a solid institutional foundation for the dynamic and coordinated development of shanty towns and non-shanty towns.
Second, actively implement the financial poverty alleviation and development policy in shanty towns and coordinate the economic development of shanty towns and non-shanty towns.
Efforts will be made to improve the financial service mechanism and increase investment in poverty alleviation funds for shantytown renovation.
The third is to establish an institutionalized economic input mechanism in shanty towns.
Encourage and guide private capital to invest in shantytown renovation, and encourage private enterprises to absorb effective labor in shanty towns.
In addition, government finance should focus on supporting special funds for infrastructure management and maintenance in shanty towns, and increase the protection of infrastructure and ecological environment in shanty towns.
References:
1. Research Group of Yuyao Finance Bureau. Thoughts on fiscal policy to promote rural urbanization. Discussion on Hot Issues of Financial Reform ——20 10 Compilation of Research Achievements on Financial Problems in Zhejiang Province. Zhejiang People Publishing House
2. Cheng,, etc. Research on financial support for agriculture and its countermeasures. China Financial Information, 20 12( 13)
Research on tax problems in shantytown renovation II
As one of the Party's livelihood projects, the renovation of shanty towns has been included in the important work agenda of governments at all levels, and it is proposed to "let the people in shanty towns live in good houses" in about three years.
However, how to mobilize the whole society to speed up the progress of shed reform and realize the goals put forward by the party and the government, there are many policies to be studied and formulated.
This paper studies and expounds the tax policy through examples, and puts forward some superficial suggestions in order to attract attention.
Keywords: mining area; Shed reform; Discussion on taxation
"There are tens of millions of spacious buildings, and the poor in the world are happy, and the wind and rain are like calm mountains." Du Fu, a poet in the Tang Dynasty, is becoming a beautiful reality in Huainan mining area.
This idea of loving the people, helping the rich and helping the poor still shines with the brilliance of fraternity after thousands of years.
Huainan Coal Mine adheres to the excellent traditional civilization of the motherland, takes the welfare of employees as its own responsibility, and fully allows employees to enjoy the fruits of reform and development.
However, with the continuous expansion of shantytown renovation scale, enterprises are facing a dilemma.
First, shed reform cannot be commercialized like real estate development; Second, the shed reform is public welfare, and the investment in public facilities is not affordable for households with difficulties in shed reform, and the investment of enterprises is gradually increasing, which increases the burden; Third, due to the unclear national policy, the tax-related contradiction of shed reform has become more and more prominent.
As the main form and tool of national organization's fiscal revenue, tax is one of the important levers to regulate the economy, which undoubtedly plays a role in safeguarding state power and supervising economic activities.
However, as far as shantytown renovation is concerned, it is an important measure to benefit the country and the people and protect people's livelihood. The introduction of the tax-related policy of exempting shed reform conforms to the purpose of "taking from the people and using it for the people" in jurisprudence.
To achieve the goal of "the Party and the government should let the people in shanty towns live in good houses", the state should study and formulate tax support and incentive policies for shantytown renovation, create a good tax environment, and help the main body of shed reform to put down their burdens and go into battle lightly to speed up the progress.
Taking Huainan mining area as an example, this paper puts forward some superficial suggestions on tax-related policies.
First, the current situation of shed reform in Huainan mining area
Huainan Coal Mine, as a century-old mine, has 78 shanty towns left over from historical reasons. Houses in shanty towns are basically brick-and-wood houses and tube-shaped buildings built in the 1950s and 1970s.
Due to the low construction standards at that time, the kitchen and bathroom of the house were not matched, and there was basically no infrastructure such as drainage, roads and activities in the area. In addition, it has long service life and serious damage.
At present, most of the existing walls are cracked and the roof leaks, which has many potential safety hazards.
These shanty towns not only threaten the safety of living, but also affect the quality of life of employees and the image of the city.
In order to thoroughly improve the living conditions and environment of workers in shanty towns, Huainan Coal Mine took the lead in launching the shantytown renovation project in Anhui Province in 2003, which is also the largest in the industry. It is proposed to invest about 8.5 million ㎡ in building new houses 10 year, and to demolish and resettle about 90,000 shanty towns, thus completely solving the problem of shanty towns in coal mines.
Among them: about 7 million square meters of new houses were built in shanty towns, and about 73,000 households were relocated and resettled in shanty towns; Newly-built houses for coal mining subsidence control are 65,438+500,000 ㎡, and about 65,438+700 households are relocated and resettled in subsidence areas.
The transformation of shanty towns in Huainan Coal Mine is based on the principle of "individual contribution, financial support, preferential policies and enterprise subsidies", which is jointly funded by the state, local governments, enterprises and individuals and raised funds through multiple channels.
At present, with the gradual completion of shantytown renovation, enterprises have invested nearly 2.6 billion yuan to subsidize shantytown renovation and public facilities construction.
At the same time, due to the unclear "tax and fee" policy of the state on shantytown renovation, the tax-related contradiction between tax enterprises has become more and more prominent.
In the shantytown renovation project that should be led by the government, enterprises take the initiative to assume social responsibilities, but unreasonably "worry" about "taxes and fees", which has dampened the enthusiasm of enterprises, hindered the progress of shantytown renovation and increased the burden on enterprises.
The shed reform has made the mining area a "great refuge for the poor", so enterprises are "sad" when it comes to taxation.
Second, the transformation of shanty towns tax analysis
According to incomplete statistics, there are nearly 20 kinds of "taxes and fees" involved in shantytown renovation, such as resettlement business tax, urban construction tax, education surcharge, land value-added tax, stamp duty, deed tax, civil air defense fee, urban construction supporting fee, muck disposal fee, wall reform fund, termite control fee, planning service fee, demolition management fee, drawing review fee, measurement fee, quality supervision fee, project transaction fee, bidding agency fee and labor protection fee.
Up to now, the "taxes and fees" for shantytown renovation projects have reached nearly 800 million yuan. If the project is completed according to the current policy, it is estimated that the "taxes and fees" will be nearly 654.38+03 billion yuan, accounting for 654.38+06% of the actual investment.
The author thinks:
First, the shantytown renovation project cannot be equated with the economic business of real estate development enterprises.
The purpose of shantytown renovation is to solve the problem of shacks living in peace, and the purpose of real estate development is to make profits on the basis of following the laws of market economy. There is a qualitative difference between the two.
Therefore, the transformation of shanty towns can not be fully implemented with reference to the tax-related policies of real estate development enterprises.
Second, the transformation of shanty towns is a planned government action.
The transformation of shanty towns by enterprises based on government approval is not a market-oriented behavior, nor is it a complete relationship of selling real estate. Instead, the relocation and resettlement of "employees get some (funds)" in accordance with state regulations does not fully meet the tax requirements stipulated in the business tax regulations.
Therefore, the income from the renovation of resettlement houses in shanty towns is a kind of compensation for the input cost, which has the nature of raising funds to build houses and is taxed according to the business tax items. The reason is not sufficient.
Third, the State Council's "Several Opinions on Promoting the Healthy Development of Coal Enterprises" pointed out: "Continue to adopt the way of joint investment by the state, local governments, enterprises and individuals to solve the problem of reconstruction of dilapidated buildings and shanty towns in mining areas formed in history", which shows the particularity of shantytown reconstruction.
Fourth, Jilin Province, the earliest old industrial base that implemented the transformation of shanty towns in coal mines, issued the Notice on Implementing Local Tax Preferential Policies for Urban shantytown renovation projects in order to properly handle the tax-related problems in shantytown renovation, clearly stipulating that "real estate development enterprises will participate in shantytown renovation to repay the housing part of the original demolition area, and will not levy business tax for the time being with the approval of the competent tax authorities", which shows that there is a precedent for tax-related treatment in shantytown renovation.
Iii. Suggestions on the tax on shed harvesting
Tax preference refers to all kinds of preferential treatment given by the state to taxpayers and taxpayers in taxation.
It is a form that the government lightens or lightens the tax burden of taxpayers through the tax system according to the predetermined purpose.
Through this form, we can stimulate the main body of shed reform, speed up the progress of shed reform, realize the goal of "living in peace" as soon as possible, and promote the harmony and stability of mining areas.
1, exempt from business tax on income from shantytown renovation and resettlement houses of coal enterprises.
The shantytown renovation project of Huainan Coal Mine is a project approved by the National Development and Reform Commission and subsidized by the central government, and it is also an important part of the renovation of the old city of Huainan City.
It is suggested that this shantytown renovation project be compared with similar shantytown renovation projects in Jilin Province. "If a real estate development enterprise participates in the transformation of shanty towns and repays the house with the original demolition area, the business tax will not be levied temporarily with the approval of the competent tax authorities."
2. Exemption from land value-added tax.
The transformation of shanty towns in Huainan Coal Mine is an overall livelihood project, which conforms to the provisions of the State Council's Opinions on Promoting the Healthy Development of Coal Enterprises, and there is no problem of land appreciation. It is suggested that the land value-added tax be exempted.
3, enterprise subsidies shed reform project expenditure should be allowed to be charged before income tax.
The transformation of shanty towns in Huainan Coal Mine is based on the principle of "individual contribution, financial support, preferential policies and enterprise subsidies", which is jointly funded by the state, local governments, enterprises and individuals and raised funds through multiple channels.
It is suggested that the subsidy funds for shantytown renovation projects of coal enterprises should be included in the cost and deducted before tax.
4. It is suggested that the administrative fees issued by the local government be levied by half to help the main body of shed reform reduce the burden, complete the task of shantytown reform as soon as possible, and realize the healthy and stable development of the mining area.