The state has successively issued four batches of preferential tax and fee policies——

China's tax and fee reduction policies are continuous, precise and powerful

Economic Daily · China Economic Net reporter Zeng Jinhua

Since the outbreak of the New Coronary Pneumonia epidemic, the state has issued four batches of preferential policies to support the prevention and control of the epidemic and the resumption of production and taxes. These favorable policies help enterprises to resume work and production, especially policies such as periodic reduction and exemption of social insurance premiums, which hedged the company's earlier increase in expenditure and increased corporate confidence. At the same time, increasing rates, speeding up, and quality, and export tax rebates have continued to benefit, effectively stabilizing the fundamentals of foreign trade.

Since the outbreak of the New Coronary Pneumonia epidemic, the state has issued four batches of preferential tax and fee policies to support epidemic prevention and control and resume work, focusing on epidemic prevention and control and supporting medical treatment, reducing the burden of corporate social security fees, supporting small and micro enterprises and individual industrial and commercial households, Stabilize foreign trade, stabilize foreign investment and many other aspects.

Tax and fee reduction policies are an important tool for counter-cyclical adjustment. What are the implementation of these policy measures and what role do they play? In this connection, the reporter interviewed relevant department heads, experts, scholars and enterprises.

Four batches of policies

Hubei Province, especially Wuhan City, is at the epidemic center. Hubei Shunfeng has been firmly on the front line of “anti-epidemic”, assisting social and public welfare organizations to deliver anti-epidemic materials on many occasions, and at the same time insisting on providing residents with the necessary distribution of living materials to ensure residents ’daily life demand.

"The national preferential policies are timely and powerful. During the epidemic, we made statistics. Among the transportation goods in Hubei, domestic and epidemic prevention materials are close to 80%, and the company preliminary estimates that 40% of the income falls within the scope of tax exemption." Tao Haibin said that at present 90% of Hubei SF Express has resumed services through its internet point.

Like Hubei Shunfeng, many companies benefit from a series of tax and fee reduction policies issued by the state. "In the first two months of this year, a total of 402.7 billion yuan in tax cuts and fees were reduced across the country. Among them, new tax preferential policies to support epidemic prevention and control and economic and social development were newly introduced in 2020, and 158.5 billion yuan in tax cuts and fees were added." Wang Daoshu, chief auditor of the State Administration of Taxation, released the latest statistics.

It is worth noting that among the four new batches of policies introduced this year, the third batch of policies focusing on reducing the burden on small and micro enterprises, individual industrial and commercial households, and the fourth batch of policies focusing on stabilizing foreign trade and foreign investment are all implemented from March to April. The reporting period begins with reporting and statistical accounting. Among the policies issued in the first two batches, some policies were declared quarterly.

"With the arrival of the quarterly filing of the big levy period in April, these policies will be included in the scope of statistical accounting, and the scale of enterprises enjoying tax cuts and fees will be further expanded." Wang Daoshu said.

In response to the New Coronary Pneumonia epidemic, the tax department made full use of information technology and tax big data, launched 54 specific service measures in three batches, vigorously promoted "non-contact" tax payment, and focused on solving the problems encountered by enterprises in tax payment Actually difficult.

For example, taking into account the fact that some financial personnel did not return to their posts in time after the enterprises resumed production and resumed production, a “deferred taxation” measure was introduced. In addition to Hubei Province, the deadline for tax returns in February this year was extended twice, and by the last working day in February, the deadline for tax returns in March was extended by one week to March 23. According to the actual situation of the April big levy period, the April tax declaration period will be extended to April 24.

Help Xiaowei ride through

Small and micro enterprises and individual industrial and commercial households are the new force of economic development and the main channel for absorbing employment. At the same time, small and micro enterprises have weak anti-risk capabilities and have been hit hard by the epidemic.

Self-employed Su Guanghua has opened a total of three "Big Harvest" restaurants in Haicang, Xiamen. In the past, the Spring Festival business was hot and it was the peak season of the year. Since the end of January this year, the sales volume affected by the epidemic has declined steeply.

The taxation department of Xiamen City strengthened the grid management of the implementation of tax and fee policies to ensure that taxpayers and payers are fully aware of, and should enjoy all the policies of the VAT rate reduction and social insurance fee reduction and exemption introduced by the State Council, and fully support the epidemic situation. Difficult enterprises affected, especially small and medium-sized enterprises, survived the difficulties.

“Although there is no business, a restaurant ’s one month ’s rent, water, electricity, and wages cost more than 100,000 yuan. These are like stones, which are pressing on me. Now the three restaurants do not have to pay VAT and employee social security. In the first half of the year, more than 100,000 yuan of tax can be saved, which greatly reduces the operating pressure. "Su Guanghua said that the current restaurant has changed from mainly dine-in to take-out, and business has improved significantly.

Li Xuhong, director of the Institute of Fiscal and Taxation Policy and Application, Beijing National Accounting Institute, analyzed that in order to help small and micro enterprises overcome difficulties, China has not only continued to reduce the value-added tax rate for small-scale taxpayers, but also introduced policies for the exemption, reduction and mitigation of social security fees This is a timely and rainy support for small and micro enterprises. "Most SMEs are labor-intensive service companies with high labor costs. Reducing social security contributions can greatly reduce business costs." Li Xuhong said.

Under the influence of the epidemic, the ability of employees of labor-intensive enterprises to return to work directly affects the efficiency of resumption of production and production. Dongying Garment Co., Ltd. in Siyang, Jiangsu Province was affected by the epidemic situation. The number of people on duty on the day of resumption of work was only half of the normal level, and the ratio between orders and production capacity was upside down. In order to stabilize employees, the company increased bonuses and subsidies to employees.

"At a critical moment, the state has introduced favorable policies one after another to help companies resume work and production, especially the phased social insurance premium reduction policy. This is a real and real support for us, which has hedged our previous increase in expenditure. With these policies Support, we are more confident to overcome the epidemic. "Tang Fang, the company's financial chief said.

Stabilize the basic foreign trade plate

After the outbreak, especially since the global spread has accelerated, import and export trade has been greatly affected, and foreign trade companies are facing severe tests.

To this end, the fiscal and taxation departments jointly issued policies to increase the export tax rebate rate for 1,464 items. At the same time, the taxation department has introduced a series of facilitation measures from the perspective of facilitating the declaration of export enterprises and expediting the processing of export tax rebates.

Raising rates, speeding up, and improving quality, export tax rebates continue to be good, and effectively stabilize the basic foreign trade plate. "The tax rebate rate for epoxy resin, amino resin, and light-cured products has all been increased from 10% to 13%, which is the greatest benefit for us!" Zhou Genliang, general manager of the export department of Jiangsu Sanmu Group Co., Ltd., said that this is the only one. , The group is expected to increase export tax rebate of 4.64 million yuan throughout the year, which will help expand overseas market share.

"The increase in the export tax rebate rate is conducive to reducing the operating costs of enterprises, enhancing the international competitiveness of export products, effectively boosting the confidence of exporting enterprises, and effectively promoting the stability of foreign trade." Tang Jiqiang, a professor at Southwestern University of Finance and Economics, said.

Regarding the facilitation of export tax rebates, the taxation department introduced a "non-contact" approach to the entire process of export tax rebates, and further "speeded up and increased efficiency" in terms of tax rebate processing time.

Zhangzhou Yulong Trading Co., Ltd. of Fujian Province is a foreign trade enterprise mainly engaged in flower export. Flower export accounts for nearly 50% of the city's total flower export. Affected by the epidemic, export orders suffered a sharp decline.

The local taxation department keeps abreast of the company's business situation and tax-related claims, and adopts comprehensive counseling and targeted assistance measures to further optimize the service. "The whole process of tax rebate application is processed through the Electronic Taxation Bureau, and the review speed is also very fast. Our company's 900,000 yuan export tax rebate has been paid in only 5 working days, which makes our working capital more abundant." Hu Weizhong, the company's head, said happily . It is reported that Zhangzhou Taxation Bureau has handled export tax rebates of 921 million yuan for 1,177 enterprises throughout the city this year.

"Currently, tax authorities at all levels must promote the implementation of preferential policies, the 'non-contact' tax administration must be strengthened, the overall situation of data services should be best efforts, the epidemic prevention and control work should be strengthened, the tax department's functions should be played, and the resumption of work should be actively and orderly promoted. The resumption of production will promote the restoration of economic and social order and the recovery of industry and economic development. "Wang Jun, director of the State Administration of Taxation, said.

Zeng Jinhua