Sino-Singapore Jingwei Client, March 31st. On the 31st, the State Council Office held a press conference on tax reduction and preferential services to help resume production and promote development. Regarding the implementation of tax and fee reduction policies and whether tax facilitation measures will be fixed during the epidemic, the heads of the relevant departments of the State Administration of Taxation will answer them separately.

How is the implementation of the tax and fee reduction policy?

According to Wang Daoshu, the chief auditor of the State Administration of Taxation, according to statistics, from January to February this year, the country's tax and fee reductions totaled 402.7 billion yuan. This figure consists of two parts:

The first is a new tax and fee preferential policy introduced in 2020 to support epidemic prevention and control and economic and social development, with an additional tax reduction of 158.9 billion yuan. Among the four new policies issued this year, the third batch of policies focusing on reducing the burden on small and micro enterprises and individual industrial and commercial households, and the fourth batch of policies focusing on stabilizing foreign trade and foreign investment have been implemented since March. Apply for statistical calculations. Among the policies issued in the first two batches, some of them are reported on a quarterly basis. With the advent of the quarterly reporting period in April, these policies will be included in the scope of statistical calculations, and the statistical scale of enterprises enjoying tax reductions and fees will be further expanded.

The second is that the larger-scale tax and fee reduction policy in 2019 will continue to be implemented in 2020. The tax reduction and fee reduction will be 243.8 billion yuan, mainly including the deepening of the value-added tax reform. 84.8 billion yuan in fees were reduced, 2.8 billion yuan were cut in construction costs for cultural undertakings, 2.8 billion yuan were added to the National Fund for Major Water Conservancy Projects, and other micro-enterprises' general tax reductions and special additional deductions for personal income taxes continued to be implemented. Taxes and fees were reduced by 19.7 billion yuan.

How much room is there for tax cuts?

Wang Daoshu said that since the outbreak of the epidemic, the State Administration of Taxation, together with relevant departments, has issued relevant tax reduction and exemption policies in four batches. The State Administration of Taxation has done a good job in three areas: First , it is necessary to implement the policies. The second is to give full play to the advantages of direct contact with enterprises, and work with relevant departments to further target different industries and different types of enterprises, strengthen the investigation of difficulties in the process of resuming production and resume production, and consider all aspects of national financial resources and resuming production and reaching production. Demand, make reasonable suggestions on tax and fee preferential policies. Third, in actual work, enterprises can enjoy preferential policies on taxes and fees conveniently and at the lowest cost through high-quality services.

Ren Rongfa, a member of the Party Committee and Deputy Director of the State Administration of Taxation, said that for tax reduction and fee reduction, there are different demands at all levels. While implementing the preferential tax and fee policies, the State Administration of Taxation has been paying close attention to all sectors of society, industry sectors, and the economy. The demands of social development on tax and fiscal policies. With regard to these demands, how to implement a proactive fiscal policy should be well studied and suggestions made. While considering the micro level, the feasibility of the entire macroeconomic policy should also be considered, including the overall consideration of the decision-making recommendations of the international and domestic markets. This is a continuous and continuous process.

Looking at the overall situation of resumption and production in the country from the perspective of big tax data?

Cai Zili, director of the Revenue Planning and Accounting Department of the State Administration of Taxation, introduced that first, the resumption of production and sales of enterprises across the country is improving week by week. Since the resumption of work on February 10, the national company's resale rate (average daily billing amount compared with last year's comparable caliber) has been improving week by week, rising from 20% in the first week (February 10-14) to 76.1% in the sixth week (March 16-20), and the resale rate has increased by 6.2 percentage points to 82.3% in the past week (March 23-27). The average daily billing account is equivalent to 81.3 in the comparable caliber last year. %, A month-on-month increase of 7.1 percentage points.

The second is the rapid recovery of agricultural supplies. Since March, the invoiced value of agricultural materials industries such as seeds and agricultural membranes were 89.3% and 88.4% in the same period last year, respectively, an increase of 18.6 and 33.9 percentage points from February. Since the resumption of potash and phosphate fertilizer enterprises, the invoiced amounts are respectively 90.2% and 85% of the same period last year. Among them, phosphate fertilizer production accounted for 30% of the national phosphate fertilizer enterprises in Hubei Province. The cumulative invoiced amount reached 78.5% in the same period last year, which was close to 80%.

Third, the resumption and resale of high-tech industries is relatively fast, and new kinetic energy is accelerating. In the past week, the resale rates of special equipment and general equipment manufacturing were 88.2% and 83.5%, which were better than the overall level. In particular, driven by factors such as the rapid growth in demand for emerging services such as remote office and distance education, the retransmission rates of information transmission, software and information technology services, and science and technology services reached 87.3% and 91.8%, of which Internet platforms and information transmission services The resale rates were 109.1% and 103.1%, exceeding the levels of last year.

Fourth, the resumption and resumption of sales in the resident service-related industries ushered in an accelerated period, and residents' consumption was quickly released. In the past week, the resale rate of wholesale and retail industries related to household consumption was 92.9%, an increase of 9.4% from the previous month. The wholesale re-sale rates of rice noodles, oil, meat, poultry, eggs, milk and aquatic products were 101.5% and 101.6%, all exceeding the levels of last year. Supermarket and convenience store retail resale rates were 94.1% and 97.6%, respectively, and the resident services resale rate was 86%. The resale rate of catering distribution and takeaway services reached 86.5%.

Will the facilitation measures be fixed during the epidemic?

South Korea Rong, the person in charge of the Taxation Service Department of the State Administration of Taxation, introduced that in response to the epidemic situation, the State Administration of Taxation has launched 54 specific service measures in three batches. Timely roll-out of “deferred taxation” measures, with the exception of Hubei Province, the tax declaration period in February this year was extended twice, the tax declaration period in March was extended by one week to the last working day of February, and April was to be extended to March 23 The tax declaration period is extended to April 24. For enterprises with special difficulties, the deferred declaration or tax payment shall be approved according to law. Since February, with the exception of Hubei Province, extension declarations have been filed for 57,000 taxpayers and tax payments have been extended for 50,000 taxpayers.

In addition, the “non-contact” tax payment system was implemented, and a list of 185 online tax payment items was released. The local tax authorities further expanded on this basis. Currently, more than 90% of tax-related businesses in most regions can be handled online.

South Korea Rong mentioned that for those who need to go to the tax office to provide services, take the initiative to provide appointment services, guide taxpayers and payers to install the wrong peaks in batches to avoid the gathering of tax office staff. Since February 1, a total of 2.55 million people across the country have chosen the "reservation office" service, an increase of nearly 30 percentage points over the same period last year.

South Korea Rong said that "contactless" tax payment service is not a temporary measure of the tax department to respond to the epidemic situation, but a long-term move to continuously consolidate and expand the quality of services. Currently, 185 "contactless" tax payment services Based on these issues, we will strive to reach about 200 items at the end of the year. For the improvement of invoice receipt methods, we will increase the "online application, mail delivery" and strive to increase the current 50% to 70% by the end of the year.

Are there any policies to help the company's upstream and downstream “production and sales docking” issues?

Cai Zili introduced that under the premise of protecting taxpayer business secrets and respecting market rules in accordance with the law, the taxation department understands the difficulties of enterprises in various channels and collects the procurement of raw materials in a timely manner. It relies on information platforms of taxation departments in various places to make use of big data on taxation, Comprehensive analysis at both ends to accurately match suppliers. After obtaining the consent of the supply and demand parties, push the information of the supplier of the goods to the demand side, and realize the docking of production and sales on the premise of the voluntary and voluntary supply and demand sides.

Cai Zili mentioned that as of March 30, local tax authorities had matched 45,000 suppliers for more than 2,600 raw material shortage companies. Cai Zili specifically stated that the tax department uses tax big data to help accurately, and there will be no data leakage and abuse.

How is the implementation of export tax rebate policy for foreign trade enterprises?

Wang Daoshu introduced that recently the State Administration of Taxation and the Ministry of Finance jointly issued an announcement to increase the export tax rebate rate for 1,464 products. Among the products adjusted this time, there were 380 export tax rebate rates increased to 9% and 1,084 to 13%. The applicable tax rates for these products are 9% and 13%. Except for products with “high energy consumption, high pollution and resources”, the tax rebate rate of all export products is the same as the tax rate, achieving zero tax rate for export products.

With regard to the facilitation of export tax rebates, the State Administration of Taxation has introduced “non-contact” measures for the entire process of export tax rebates. The first is "contactless" declaration. The second is "contactless" auditing. The third is "contactless" feedback. As of the 30th, since the implementation of the above-mentioned facilitation measures on February 10, the national tax authorities have handled a total of 204 billion export tax rebates for nearly 230,000 export enterprises, effectively reducing the financial pressure on these export enterprises.

In addition, Wang Daoshu mentioned that in order to alleviate the cash flow pressure of enterprises, in terms of tax refund processing time, the State Administration of Taxation requested an additional speed increase of 20%, that is, from 10 working days in 2019 to 8 working days.

Are there any corresponding measures to help small and micro enterprises?

According to statistics from South Korea Rong, according to statistics, at present, there are more than 51 million small-scale taxpayers nationwide, accounting for 78% of all taxpayers. The state attaches great importance to supporting the development of small and micro enterprises and individual industrial and commercial households, and has issued a series of highly targeted and inclusive tax and preferential policies to support the development of small and micro enterprises. The policy of reducing the VAT collection rate of small-scale taxpayers introduced this year will benefit all small-scale taxpayers. Since small-scale taxpayers generally use quarterly reporting, the effect of this policy will be concentrated in April.

In addition, the periodical reduction of enterprise endowment, unemployment, and work injury insurance unit payments, and exemption for small, medium and micro enterprises for no more than 5 months. This policy alone reduced social insurance premiums to 97.2 billion yuan in February. In addition, local tax authorities have also adjusted the fixed-term individual industrial and commercial households' business volume in a reasonable manner in response to the impact of the epidemic on the production and operation of small and micro enterprises and individual industrial and commercial households.

South Korea Rong said that in order to ensure that small and micro enterprises can enjoy the policy dividends in a timely manner, the tax department actively innovates service measures: First, open a consultation line and set up policy columns for small and micro enterprises to facilitate their knowledge of policies, operations, and enjoyment. The second is to establish a fast response mechanism for small and micro enterprises to collect, analyze, and deal with problems reflected by small and micro enterprises as soon as possible. Up to now, the country has responded to more than 6,000 opinions of small and micro enterprises. In the next step, the tax authorities will fully implement the preferential tax policies for small and micro enterprises while focusing on the concerns of small and micro enterprises in taxation concerns, further optimizing service measures and helping the development of small and micro enterprises. (Zhongxin Jingwei APP)