Reduce the burden and support the elite together——
Tax and fee concessions inject strong momentum into technological innovation
The construction of "two new and one heavy" proposed in this year's government work report has become a hot word of concern both inside and outside the National Conference and Exhibition Hall. Many deputies and committee members suggested that taxation should be increased to support 5G applications, industrial Internet, smart manufacturing and other technological innovation projects. After learning the relevant opinions and suggestions of the deputies and commissions, the relevant bureaus of the State Administration of Taxation immediately studied and actively communicated with the deputies and commissioners, and responded to their concerns in a timely manner.
Tax and fee concessions to warm the "epidemic cold winter"
Enterprises are the main body of innovation, and high-tech enterprises are shouldering heavy responsibilities. Under the epidemic situation, how to help high-tech enterprises overcome difficulties and maintain innovation enthusiasm is the focus of attention from all walks of life in society, and is also the focus of the tax department.
"The more critical the moment, the more important it is to reflect the social responsibility of the enterprise. The more difficult it is, the more it will reflect the care of the country. During the epidemic prevention and control period, the more than 600,000 yuan of materials we donated were fully deducted when calculating corporate income tax. "Yang Tang, chairman of the National People's Congress and chairman of Chutian Technology Co., Ltd. said," The intelligent product production line created by the company complies with the R & D cost plus deduction policy, and enjoys a tax dividend of more than 13 million yuan, as well as the company's embedded software. When the VAT is levied or refunded, the preferential policy is 8 million yuan. Although the production and operation in the first quarter were greatly affected by the epidemic, the preferential taxes and fees gave us a "heart-pill."
According to the relevant person in charge of the State Administration of Taxation, during the epidemic period, the taxation department implemented a series of newly introduced preferential tax and fee policies to support epidemic prevention and control and economic and social development. Minimize the impact of the epidemic on technological innovation enterprises.
CITIC Heavy Industry Machinery Co., Ltd. is one of the first batch of state-level high-tech enterprises in Henan Province, and currently has more than 8,100 employees. "During the epidemic, only a policy of reducing social insurance fees in stages can save 8.28 million yuan a month, adding to our strength to survive the crisis." The National People's Congress representative, Secretary of the Party Committee and Chairman of CITIC Heavy Industry Machinery Co., Ltd. Yu Zhangfa said, "Due to the impact of the epidemic, our enterprises are facing many difficulties, but with so many tax benefits, we are fully confident of future development."
Good policy is inseparable from good service. "During the epidemic, the tax department thought of a lot of ways and made a lot of efforts in order to allow enterprises to enjoy preferential policies on taxes and fees in a timely manner." Li Dongsheng, deputy to the National People's Congress, vice chairman of the All-China Federation of Industry and Commerce, and chairman of TCL, repeatedly praised the tax department's initiative A series of "hard-core" measures, such as "non-contact" tax management, "one enterprise, one policy" personalized service, and acceptance of vacancies, have added confidence for enterprises to resume production.
According to data from the State Administration of Taxation, in the first quarter of 2020, the total tax reduction of high-tech enterprises' preferential policies accounted for more than 70% of the total tax reduction of innovative preferential policies. The precise bagging of various tax dividends has brought warmth to the "epidemic winter" of high-tech enterprises.
Tax Lever Leverages "Made in China"
Innovation is the first driving force for development. This year's government work report pointed out that it is necessary to improve the support capacity of scientific and technological innovation, stably support basic research and applied basic research, and guide enterprises to increase R & D investment. In the process of igniting the "new engine" of technological innovation, tax support is indispensable.
During the outbreak, the Dalian Institute of Chemical Physics, Chinese Academy of Sciences developed a catalytic material that can adsorb and inactivate the new coronavirus, which is expected to be used in the adjuvant treatment and rehabilitation of patients with new coronary pneumonia. According to Yang Xueming, deputy to the National People's Congress, academician of the Chinese Academy of Sciences, and director of the State Key Laboratory of Molecular Reaction Dynamics at the Dalian Institute of Chemical Physics, Chinese Academy of Sciences, research and development requires trial and error, and sufficient capital must be invested. A series of favorable policies for tax reduction and fee reduction issued by the state will help promote the development of scientific research. In 2019, Dalian Institute of Chemical Industry will enjoy R & D expenses plus tax deductions of approximately RMB 60 million throughout the year.
The relevant person in charge of the State Administration of Taxation said that in recent years, tax reform has adhered to the new development concept, focusing on the establishment of a policy and measure system that encourages R & D investment and technological innovation to promote higher quality, more efficient, fairer and more sustainable development of the economy. For example, the preferential deduction policy for R & D expenses before taxation has been increased from 50% before 2017 to 75% at present, and the scope of enjoyment has been expanded from technology-based SMEs before 2018 to all current enterprise. "Raising the rate" on the one hand and "enlarging the encirclement" on the other hand, taxation has injected a lot of momentum into technological innovation.
Guangdong Topstar Technology Co., Ltd. has the most advanced automation equipment manufacturing base in China. With the advent of the 5G era, Tuostar Technology under the epidemic has developed against the trend, with orders surged by 70% in the first quarter. In the list of tax reduction and fee reduction published by Tuostar Technology, the "tax power" on the road of technological innovation is set out: in accordance with the high-tech enterprises ’tax rate of 15% to pay corporate income tax, the company ’s tax reduction and exemption in 2019 exceeds 1600 10,000 yuan, more than 7 million yuan of relief in the first quarter of 2020; in 2019, the additional deduction of research and development costs reached more than 37 million yuan.
"Tax help is not much, and enterprises have a weighing scale in their hearts." Chen Yongbiao, a representative of the National People's Congress and general manager of Hunan Kemeta Electric Co., Ltd., said, "In 2019, enterprises will enjoy VAT on software products, high-tech enterprise income tax The tax and fee discount is more than 5 million yuan, which greatly reduces the production and operation costs of the enterprise, and provides a solid guarantee for us to maintain our technological advantages and continuously develop new fist products. "
Tax cuts can create "talent heights"
Talent is the foundation of technological development and the key to technological innovation.
At the two sessions this year, Xie Ziqing, a representative of the National People's Congress and a professor at Hunan Normal University, brought a proposal to support innovative talents. She suggested that good tax and fee preferential policies be used to better encourage talents to grow up, bring in, and stay; use tax policy levers to further support universities to accelerate the transformation of scientific research achievements.
The relevant person in charge of the State Administration of Taxation responded that the country attaches great importance to the cultivation of scientific and technological talents and has issued a series of tax and fee support policies. For example, science and technology bonuses issued by national, provincial, and international organizations are exempt from personal income tax; senior experts extend their retired retirement period to obtain salary and salary income exempt from personal income tax; non-profit scientific research institutes and colleges and universities give cash to scientific researchers Rewards are halved and personal income tax is levied. In recent years, the taxation department has actively implemented these preferential policies and used tax benefits to help the science and technology industry retain high-end talents.
Huake Chuangzhi Technology Co., Ltd. is a national high-tech enterprise with silver nanowire technology as its core. From the initial less than 10 employees, to the formation of a large team with more than 40% of R & D personnel, tax incentives have added "code" to talent retention. "A series of preferential personal income tax policies that support technological innovation allow us to pay more competitive salaries, thereby retaining talents, improving research and development, and enhancing core competitiveness." Wang Jiaqiang, Corporate Finance Director, said.
Liu Qingfeng, deputy to the National People's Congress and chairman of the University of Science and Technology, said that looking at the world, the world's major technological powers are using their tax incentives to promote technological innovation activities by technology companies. In recent years, the state has successively issued a series of preferential tax policies for technology companies. These policies have played a positive role in stimulating the innovative spirit of enterprise talents and promoting the development of high-tech industries. He also called: "Continue to optimize taxation policies, help technology companies attract talents, and encourage more technology companies to overcome the 'card neck' problem."
Relevant person in charge of the State Administration of Taxation said that the tax department will take Xi Jinping's new era socialist thinking with Chinese characteristics as a guide, earnestly implement the decision-making and deployment of the Party Central Committee and the State Council, as always, attach importance to the opinions and suggestions of NPC deputies and CPPCC members, and focus on government work reports "Improving the support capacity for scientific and technological innovation" requires the implementation of various preferential policies on taxes and fees without compromise, fully serving the development of high-tech enterprises and adding new momentum to high-quality development.