During the "Thirteenth Five-Year Plan" period, the cumulative tax cuts and fees will reach about 7.6 trillion yuan-
Reduce the burden on enterprises and fuel innovation (Big Data Observation)
Our reporter Wang Guan
"People's Daily" (07th edition on December 08, 2020)
Core reading
During the "13th Five-Year Plan" period, tax cuts and fees continued to be stepped up and upgraded, and the tax business environment was continuously optimized, reducing the burden on corporate development.
The policy of encouraging innovation has been optimized and adjusted many times to accelerate the growth of new momentum; continuously reduce the cost of tax and fee payment, optimize management services, and release the vitality of market entities; the scope of the nationwide "bank-tax interaction" has expanded, attracting capital "flowing water" for many enterprises.
The preferential tax and fee policies directly reach the market players, and enterprises have a real sense of gain.
Recently, a survey on the prosperity of 100,000 key tax source companies monitored by the State Administration of Taxation shows that 89.4% of key tax source companies expect the production and operation situation in the fourth quarter to be "stable" or "improving", an increase of 4.7 percentage points from the third quarter forecast.
It can be seen that the confidence of enterprise development is improving.
During the "Thirteenth Five-Year Plan" period, a series of preferential tax and fee policies were successively introduced, and tax and fee reductions continued to step up and upgrade, reducing the burden of enterprise development, fueling growth and innovation, and reaching market entities directly, so that enterprises have a real sense of gain.
According to statistics, the cumulative tax cuts and fees from 2016 to 2020 will reach about 7.6 trillion yuan, especially with the implementation of larger tax and fee cuts in 2019, and the annual new tax and fee cuts will reach 2.36 trillion yuan. , Accounting for more than 2% of GDP, driving annual GDP growth by about 0.8 percentage points.
Reduce the burden and encourage innovation
"From January to August this year, the company can reduce taxes by approximately 30.48 million yuan only because of the rate of value-added tax reduction." Peng Jie, a financial officer of Shandong Levima New Material Technology Co., Ltd., said that the company's annual value-added tax reduction in 2019 reached 33.69 million yuan, greatly reducing the burden.
The "burden" of the enterprise is lightened, and the growth of new momentum is accelerated.
During the "13th Five-Year Plan" period, the state has repeatedly optimized and adjusted policies that encourage innovation such as "additional deduction for R&D expenses." Statistics from the State Administration of Taxation show that in the first four years of the There were 843,000 households, a total of 5.2 trillion yuan in R&D investment was declared, and a total of more than 873 billion yuan in corporate income tax was reduced or exempted.
“The company’s accumulated R&D expenses in the past two years have been deducted more than 3.5 million yuan.” said Chen Xingjie, financial manager of Guangdong Sancai Shiqi Pharmaceutical Co., Ltd., “With the help of preferential policies, our technology-based SMEs can devote themselves to developing new products.”
In order to attract investment funds to start-up technology-based enterprises and help the growth and development of science and technology enterprises, in 2017, the state issued pilot taxation policies for venture capital enterprises and angel investors.
"In the past, if investors wanted to transfer equity after investing, they would have to pay 20% of personal income tax on the profitable part; now, after investors enjoy the preferential policy of angel investment tax, 70% of the investment can be deducted if the regulations are met. Deduction." Gong Jingyi, chairman of Shanghai Shengjian Network Technology Co., Ltd., said that with the help of preferential tax policies, the company attracted an angel investment of 5.75 million yuan.
In October of this year, the national high-tech industry sales revenue increased by 17.7% year-on-year, and the cumulative increase from January to October was 13.2%, an increase of 0.6 percentage points from the first three quarters, which fully reflects the strong growth momentum of the new kinetic energy industry.
Li Xuhong, a professor at the Beijing National Accounting Institute, believes that the tax authorities' in-depth implementation of the tax and fee reduction policies will help reduce business costs, increase cash flow, increase innovation revenue, accelerate the conversion of business momentum, and increase the development speed of innovative enterprises.
Optimize services and improve efficiency
"There is no need to submit tax documents repeatedly every time, it is more efficient, and the burden is reduced." Xu Yanghui, the operation and maintenance manager of Jiangxi Haixin Technology Co., Ltd., passed the "Swipe Face-to-Do" function in the Smart Tax Office of Jing'an County Taxation Bureau , Successfully log in to the self-service terminal for invoice issuance, and successfully complete the invoice issuance business in 3 minutes.
Since the "Thirteenth Five-Year Plan" period, the taxation department has continued to deepen the reform of "delegating management and service", continuously reducing tax and payment costs, optimizing management services, and releasing the vitality of market entities.
According to statistics, the State Administration of Taxation has cancelled 26 tax-related documents and statements in two batches, and a total of 60 tax certification items have been cancelled in three batches. The number of annual VAT declarations for qualified VAT taxpayers has been reduced from 12 to 4; Further clean up the taxpayers' submission of information to the tax authorities, streamline more than 1/4 by the end of 2018, and streamline more than 25% on this basis in early 2020.
"One window, one-click consultation", "One-web processing"... During the "13th Five-Year Plan" period, the national taxation and local tax collection system reformed, taxpayers completely bid farewell to the history of "two-way running" of national and local tax; report category, invoice category There are 105 items in five categories: declaration, filing, and certification, which only need to be processed once at the tax authority or processed online throughout the entire process to achieve "at most one run".
South Korea Rong, Director of the Tax Service Department of the State Administration of Taxation, said that the tax department will study and introduce more practical and effective innovative measures based on the needs of taxpayers and payers, continuously optimize the tax business environment, and continue to improve the level of service market entities.
Bank tax interaction encourages trustworthiness
"Without mortgage, we can obtain a loan of 2 million yuan with only tax credit. This provides a great help for the introduction of new technologies." said Li Zhiguo, chairman of the Dingli thin-shell walnut planting cooperative in Changyi City, Shandong Province.
It is reported that the processing time limit of most of the “bank-tax interactive” financial products in Shandong Province is currently lower than the level of the same type of loans. There are 116 products capable of “online application, online approval, and second approval and second loan”, accounting for the total amount. 85.29%.
According to the national tax credit evaluation results in 2020, the number of A-level enterprises with the highest tax credit rating has risen sharply to 1.72 million, an increase of 460,000 and 37% from last year.
During the "Thirteenth Five-Year Plan" period, the tax credit status of enterprises across the country continued to improve.
Since the beginning of this year, the scope of the nationwide "bank-tax interaction" has been expanded from tax-paying credit A-level and B-level companies to M-level companies, attracting capital "running water" for many companies.
Trustworthiness benefits, but trustworthiness is limited.
Taxation departments rely on taxation big data to carry out differentiated management, continue to promote the "blacklist" system for tax violations, and strictly implement disciplinary measures.
From October 2014 to the end of August this year, the tax authorities announced a total of 36,000 "blacklist" cases.
Zhang Weihua, deputy director of the Tax Service Department of the State Administration of Taxation, said that in the next step, the tax department will continue to improve the tax credit management system, optimize tax credit evaluation methods, broaden the evaluation results sharing application channels, and continue to build a new credit-based tax service management mechanism .