Small and micro enterprises harvest tax cuts "great package" Multi-province tops reduce "six taxes and two fees"
Zhongxin Jingwei Client February 3 (Xiong Jiali) Recently, the Ministry of Finance, the State Administration of Taxation and other departments intensively issued documents to distribute tax breaks and “big packages” for small and micro enterprises. Subsequently, Zhejiang, Shanxi, Liaoning, Heilongjiang, Ningxia, Fujian, Gansu and other provinces indicated that they would reduce the “six taxes and fees” for small-scale taxpayers of VAT according to the maximum 50%.
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Multi-ministerial tax cuts "great package" intensive release
Since 2019, the central level has successively issued policies related to tax reduction and fee reduction. On January 9, the State Council executive meeting decided to introduce a number of inclusive tax cuts for small and micro enterprises. Cai Zili, director of the Income Planning and Accounting Department of the State Administration of Taxation, pointed out that this is the “first move” of tax reduction and fee reduction in 2019. It will deepen the supply-side structural reform, reduce the burden on enterprises, stimulate market vitality, and promote the formation of positive social expectations. Promoting "six stability" plays an important role.
On January 17, the Ministry of Finance and the State Administration of Taxation jointly issued the "Notice on Implementing the Inclusive Tax Deduction Policy for Small and Micro Enterprises", which pointed out that small-scale taxpayers with value-added tax of less than 100,000 yuan per month (including this number) Exemption from value-added tax; the people's government of the province, autonomous region, or municipality directly under the Central Government shall determine the actual situation of the region and the macro-control needs, and the small-scale taxpayer of VAT may reduce the resource tax and urban maintenance and construction tax within 50% of the tax amount. , property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, local education surcharge (referred to as "six taxes and two fees").
The relevant person in charge of the Taxation Department of the Ministry of Finance and the Policy and Regulation Department of the State Administration of Taxation said that the tax exemption for small-scale VAT taxpayers has been raised to a monthly sales of 100,000 yuan, and the benefit of the tax exemption policy has been greatly expanded, which will significantly enhance the sense of corporate gain and stimulate the market. Vitality, support the development of small and micro enterprises, and better play the key role of small and micro enterprises to absorb the main channels of employment.
Cai Zili, director of the Income Planning and Accounting Department of the State Administration of Taxation, also pointed out that the newly introduced micro-enterprise inclusive tax reduction measures further relaxed the tax exemption standards for small-scale VAT taxpayers and further relaxed the small-profit enterprises with corporate income tax. The standard further broadens the scope of investment preferential policies for investment-based technology-based enterprises.
The Notice on Implementing the Inclusive Tax Deduction Policy for Small and Micro Enterprises was released less than one week. On January 23, the Ministry of Finance, the State Administration of Taxation, the Development and Reform Commission, and the China Securities Regulatory Commission jointly issued a document to clarify the individual partners of venture capital enterprises. Income tax incentives. On the next day, the State Administration of Taxation issued the "Notice on Deeply Implementing the Policy Measures for Tax Reduction and Reduction", and further requested that the State Administration of Taxation cooperate with the implementation of policies and measures such as the inclusive tax cuts for small and micro enterprises that have been introduced. Relevant departments havetily studied and improved the implementation plans for reducing the VAT rate and reducing the social insurance premium rate, and actively promoted the relevant policies to be announced as soon as possible.
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Local promotion of tax reduction and fee reduction
At the same time as the central government's multi-departmental distribution of tax reduction "big gift packages", the local implementation of the tax reduction and fee reduction policy is also in full swing. According to the incomplete statistics of the Zhongxin Jingwei client, as of February 2, 2019, at least Zhejiang, Shanxi, Liaoning, Heilongjiang, Ningxia, Fujian, Gansu and other seven provinces said that they will be reduced by 50% according to the maximum range of 50%. The “six taxes and two fees” of the scale taxpayer.
On January 23, 2019, the Zhejiang Provincial Department of Finance and the Zhejiang Provincial Taxation Bureau of the State Administration of Taxation jointly issued the "Notice on Implementing the Inclusive Tax Deduction Policy for Small and Micro Enterprises in Zhejiang Province", for small-scale taxpayers of value-added tax, according to 50% reduction of resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax and education surcharge, local education add-on, for small and micro enterprises to send tax breaks and "feel". Subsequently, Shanxi, Liaoning, Heilongjiang, Ningxia, Fujian, Gansu and other provinces successively issued notices, within the scope of the tax law and the central authority, the “six taxes and two fees” for small-scale taxpayers of VAT were reduced by 50%.
Among them, Chang Guohua, deputy director of the Shanxi Provincial Department of Finance, pointed out that Shanxi province's small-scale taxpayers accounted for nearly 80% of all VAT taxpayers. In other words, after the implementation of the policy, nearly 80% of taxpayers in Shanxi Province benefited. It is understood that on the basis of the above-mentioned reduction, Shanxi self-improvement pressure, within the scope of the state, will adjust the province's urban land use tax standard by 75% of the current standard, and the urban land use tax burden will be reduced by an average of 25%. .
On January 24th, the Shandong Provincial Taxation Work Conference was held in Jinan. According to media reports, the implementation of the tax reduction and fee reduction policy will become the theme of taxation work in Shandong Province for the whole year. On the same day, Fujian Province also held a tax work meeting. Zhang Zhinan, member of the Standing Committee of the Fujian Provincial Party Committee and executive deputy governor, stressed at the meeting that it is necessary to conscientiously implement the principle of “consolidating, enhancing, upgrading and smoothing”, and fulfilling the preferential tax policies, ensuring that tax reductions and fees are taken root, and enterprises are effectively reduced. Burden, stimulate market vitality.
Chongqing Municipality held a taxation work meeting on January 28. According to reports, at present, Chongqing, district (county) tax authorities have set up a special leading group to implement tax reduction and fee reduction work, and strengthen the overall deployment and implementation of tax reduction and fee reduction. On the same day, the Liaoning Provincial Taxation Bureau of the State Administration of Taxation held a video mobilization training meeting for the whole system of tax reduction and fee reduction. The meeting requested that the taxation system of Liaoning Province should unify its thinking, establish a mechanism, and pay close attention to supervision to ensure that taxpayers and contributors enjoy a real sense of gains from national tax reductions and reductions, boost market confidence, and promote high economic development in Liaoning Province. Quality development.
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Larger scale tax cuts and fees are on the way
It is understood that this year the Ministry of Finance will promote a larger scale of tax cuts and fees. As early as November 2018, Minister of Finance Liu Kun wrote in the "Learning Times" that the financial department will focus on enhancing the development potential, strengthen the awareness of "water and fish farming", and study the implementation of larger tax cuts and more significant reductions. To better promote the healthy development of the real economy.
At the press conference on the implementation of the spirit of the Central Economic Work Conference held on January 15, 2019, Xu Hongcai, assistant secretary of the Ministry of Finance, said: "This year, there will be a larger reduction on the basis of tax cuts and fees reduction in 2018. Taxes and more obvious reductions.” The new round of initiatives mainly includes four aspects: First, the implementation of inclusive tax relief for small and micro enterprises. The second is to deepen the reform of value-added tax and continue to promote substantial tax cuts. The third is to fully implement the revised personal income tax law and its implementation regulations, and implement six special additional deduction policies to reduce the resident tax burden. Fourth, in coordination with relevant departments, we will actively study and formulate comprehensive plans to reduce social insurance rates, and further reduce the burden of social insurance contributions. At the same time, clean up the standard charges and increase the intensity of investigation and handling of arbitrary charges.
On January 23, Li Dawei, deputy inspector of the Treasury Department of the Ministry of Finance, clearly pointed out that the Ministry of Finance will, in accordance with the deployment, fully implement the policy of tax reduction and reduction, which has already been introduced, and pay close attention to research on larger-scale tax reductions and more obvious reductions. .
Li Dawei also said that in addition to the implementation of the inclusive tax relief policy for small and micro enterprises in the Ministry of Taxation and other departments, the Ministry of Finance will continue to promote substantial tax reductions; fully implement the revised personal income tax law and its implementation regulations, and implement Six special special deduction policies will be adopted to reduce the tax burden of residents. At the same time, in coordination with relevant departments, we will actively study and formulate a comprehensive plan to reduce the social insurance premium rate, and further reduce the social insurance contribution burden of enterprises.
What is the impact of implementing tax cuts and reducing fees on fiscal revenue? Li Dawei said that the tax reduction and fee reduction policy was effectively implemented, and the relevant income growth rate slowed down markedly after the implementation of the policy. However, some experts believe that tax cuts and fee reductions may not increase the total amount of tax revenue.
Professor Peo Heping of Peking University said that in the theoretical sense, if the corporate income tax rate is lowered, the corporate savings rate will increase, liquidity will increase, and investment rate will rise. He believes that lowering corporate income tax is actually boosting the production capacity of China's hundreds of millions of economic entities through liquidity. If the economy grows in size, the tax rate decreases but the tax base expands, and the total tax revenue may not decrease. (Zhongxin Jingwei APP)
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