"Market entities" appeared 18 times in government work reports

　　Don't make a rush

　　To further consolidate the economic fundamentals, we must continue to increase support for “market entities”. This year’s government work report is enough to prove: “market entities” appeared 18 times in a 30-page page, which was the frequency of mentioning the term last year. Nearly 3 times.

Every statement concerning "market entities" reveals the government's determination to protect market entities: "Guaranteeing market entities is also for stabilizing employment and protecting people's livelihood." "All localities must implement tax reduction policies in a timely manner to ensure that market entities enjoy the full benefits. "Enjoy" "Do not disturb people's fishing profits, let market entities operate with peace of mind and move forward with light clothing"...

　　Among them, a metaphor is quite interesting.

Zhang Lianqi, a member of the Standing Committee of the National Committee of the Chinese People’s Political Consultative Conference and Vice President of the China Taxation Society, drew a circle on this sentence. He pointed to the circle and said to reporters: “Last year was'Retain the green hills and win the future.' ."

　　The circle contains eight words: green mountains are always there and full of vitality.

Behind the deficit rate of about 3.2%

　　In the new year, macro policies will continue to bail out market players.

The government work report's arrangement for this is: the deficit rate is planned to be around 3.2%, which is lower than last year, and no special treasury bonds to fight the epidemic will no longer be issued.

　　Jia Kang, dean of the China New Supply Economics Research Institute, believes that this is a specific arrangement made after comprehensive quantitative trade-offs.

The withdrawal of the anti-epidemic special national debt is due to the economic recovery. The deficit rate must not only reflect the "proactive" of fiscal policy, but also take into account the "forward and future", prevent risks, and support sustainable development. 3.2% is within a reasonable range.

　　In 2020, in response to the impact of the new crown pneumonia epidemic, my country's budget deficit rate exceeded 3% for the first time, and was set at 3.6% or more.

Now that the most severe stage of the epidemic has passed, this year’s “restorative growth” is already a highly probable event, so the balance of the deficit rate index should not be the “3.6%” of the “special period” of the previous year. Above level".

　　However, the public risk situation of China's economy and society in 2021 is still there.

Prior to this, Liu Shangxi, member of the National Committee of the Chinese People's Political Consultative Conference and president of the Chinese Academy of Fiscal Sciences, led the team to conduct many surveys, but the results were not optimistic.

　　He said that from the demand side, the current demand for contact and agglomeration consumption related industries has not recovered 100%. Taking into account the epidemic situation, it is expected that the recovery of these industries in 2021 will still have difficulties and will still have an impact on economic development.

From the supply side, in addition to the impact of the epidemic, the main problem facing industrial enterprises is transformation and upgrading. However, transformation and upgrading cannot be completed overnight. It takes a relatively long process and it is expected that industrial enterprises will not be easy in 2021.

In addition, from the external situation, we may also face the risk of uncertainty in the external environment.

　　Therefore, a proactive fiscal policy must improve quality and efficiency and be more sustainable.

When it comes to the arrangement of this year's deficit rate, Zhang Lianqi said that this is to adapt to expanding domestic demand and meeting the actual needs of building a new development pattern when the impact of the epidemic is far from completely eliminated.

The deficit rate in 2020 is arranged to be above 3.6%, which is a phased one. The adjustment arrangement for this year is 3.2%, which is also to meet and serve the needs of the beginning of the "14th Five-Year Plan".

　　"With the goal of over 6% of GDP this year, this deficit rate can ensure that my country's fiscal expansion is within the safety line, and that fiscal sustainability is considered in the annual comparison," he said.

"Can't disrupt expectations"

　　In the relief policy for enterprises, tax cuts and fee reductions dominate.

　　According to statistics, during the 13th Five-Year Plan period, my country's cumulative tax cuts and fee reductions exceeded 7.6 trillion yuan.

In particular, the scale of new tax and fee cuts last year exceeded 2.6 trillion yuan, which was unprecedented in intensity.

China's tax-to-GDP ratio dropped from 18.1% in 2015 to 15.2% last year, the lowest among the world's major economies.

　　The dividend of 2.6 trillion yuan is actually reflected in the company's books.

Zhang Rucai, a representative of the National People's Congress and chairman of Hengshui Yihuzhai Arts & Crafts Co., Ltd., said that as a folk-custom production enterprise, the company is small in scale, but it enjoys a lot of help.

　　In accordance with the inclusive tax reduction and exemption policy for small and micro enterprises last year, the company's value-added tax burden was reduced by 92%, and the land use tax burden was reduced by 50%.

Three social insurance premiums are reduced or exempted by about 50,000 yuan.

　　Tax reduction and fee reduction not only help companies relieve their difficulties, but also help them increase R&D investment and achieve high-quality development.

　　Xu Lijin, a member of the National Committee of the Chinese People's Political Consultative Conference and chairman of Anhui Eft Intelligent Equipment Co., Ltd., said that the company can form a full industrial chain of robots from core components to high-end system integration, and tax support is indispensable.

In accordance with the current corporate income tax system design, the greater the R&D effort, the more tax concessions will be enjoyed. In 2020, the R&D expenses will be deducted by 33.008 million yuan, and the R&D expenses will be deducted by more than 4.6 million yuan. Invest in research and development."

　　Obviously, tax cuts and fee reductions will continue.

This year's government work report did not make requirements on the scale of tax cuts and fees, but emphasized "institutional tax cuts."

The signal conveyed is self-evident.

Liu Shangxi believes that the continued implementation of tax and fee reduction policies in the future should be combined with the improvement of the tax system. "Tax reduction and fee reduction should be a by-product of a sound system." The cake cannot be expanded without limits. In the future, dividing the good cake will become even more important. Important options.

　　For example, according to the government work report, this year will extend the implementation period of some phased policies such as value-added tax concessions for small-scale taxpayers; increase the VAT threshold for small-scale taxpayers from monthly sales of 100,000 yuan to 150,000 yuan; For micro-enterprises and individual industrial and commercial households whose annual taxable income is less than 1 million yuan, income tax will be halved on the basis of the current preferential policies.

　　"Small and micro enterprises themselves pay limited value-added tax, so the scale of these measures is not large, but it is of great significance." Shi Wenwen, director of the Finance and Taxation Law Research Center of China University of Political Science and Law, praised that the level of government precision control is getting higher and higher.

　　Small and micro enterprises are the cells of the national economy, and there is a saying among the people that "small and micro businesses are economically viable".

According to a sample survey conducted by the National Bureau of Statistics, each small business can drive 7 to 8 people to work, and one self-employed business household can drive 2.9 people to work.

　　However, compared with large enterprises, small and micro enterprises have weak anti-risk capabilities and are extremely sensitive to the market environment.

The text of the application described the preferential tax and fee policy as a "life-saving straw" for small and micro enterprises.

He said: "When the environment is not good, the government will give them a little tax cut, which is a life-saving straw for them, and it can indeed restore their vitality."

　　At the "Ministerial Passage" of the Fourth Session of the 13th National People's Congress held today, Minister of Finance Liu Kun said that this year's institutional tax and fee reduction policies will continue to be implemented, including value-added tax, individual tax and other institutional tax and fee reduction policies. The superimposed effect will continue to be released, and the burden reduction of enterprises and individuals will become more and more obvious.

With regard to the phased tax and fee policies introduced in 2020, on the basis of research and demonstration, some of the enforcement period will be appropriately extended, and some will be suspended after expiration, and no "sudden brakes" will be applied.

　　"Policy cannot make a sharp turn." On this point, Liu Shangxi said: "Policy should be'stable'. But'stable' is not unchanged at all. It must be done in the first year according to the requirements of the 14th Five-Year Plan. Some optimization adjustments are still necessary to'turn', but they should not be too rushed, let alone disrupt expectations."

　　Our newspaper, Beijing, March 5th

　　China Youth Daily · China Youth Daily reporter Zhang Junbin Source: China Youth Daily