Reduce pressure and increase vitality of small, medium and micro enterprises (New economic orientation·Development of small, medium and micro enterprises)

　　"Benefiting from the policy of delaying the payment of taxes and fees for small, medium and micro enterprises in the manufacturing industry, our original tax payment of 350,000 yuan in the fourth quarter can be postponed to the first quarter of next year. Enterprises will have more flexible funds for production and operation, which really solves the urgent need. ." said Niu Leyuan, the chief financial officer of Xinjiang Tianfu Chemical Co., Ltd.

　　The executive meeting of the State Council deployed the implementation of phased tax deferral measures for small, medium and micro enterprises in the manufacturing industry in the fourth quarter of this year to further increase the efforts to help enterprises to relieve their difficulties and promote the smooth operation of the industrial economy.

The reporter learned from the State Administration of Taxation: In the first month of policy implementation, from November 1 to 30, manufacturing small, medium and micro enterprises deferred taxes and fees of 47.14 billion yuan.

Why is the phased tax deferment measures implemented at this time?

Which companies will benefit?

What is the positive impact on the development of the enterprise?

The reporter conducted an interview.

　　Ease the financial pressure of market entities at the end of the year

　　"The company mainly produces intelligent manufacturing equipment and automation equipment. The production cycle is long, and the capital return cycle is also long. By the end of the year, the sales volume of the company will be large, and a large amount of capital turnover will be required." Shenzhen Sunkeda Intelligent Equipment Co., Ltd. is responsible for capital pressure. Ren Zeng Shujie frowned for a time.

　　Also facing the same problem is Hebei Zhenxing Chemical Rubber Co., Ltd.

"The fourth quarter of each year is the time when funds are most tight. Upstream procurement expenditures, fourth quarter employee wages and year-end bonus expenditures, accumulated loan interest in the previous quarters, taxes payable in the fourth quarter, etc., increase production costs and increase sales payments. It cannot be withdrawn in time. In the past, in order to cope with the financial pressure at the end of the year, we used short-term loans to "remove the east wall to make up the west wall", but this created an additional financial burden." said Dong Lihang, the company's principal.

　　"Currently, affected by various domestic and international factors, small and medium-sized enterprises are facing long-standing problems such as high operating costs, but also new problems such as rising raw material prices, insufficient orders, and slow collection of accounts receivable, which lead to cost pressures and operating Difficulties are increasing. Therefore, it is necessary to introduce targeted countermeasures to further increase the efforts to help enterprises to relieve their difficulties." said Li Ping, deputy director of the Institute of Taxation Science of the State Administration of Taxation.

　　The good news is here-the State Council executive meeting has decided to implement phased tax deferral measures for small, medium and micro enterprises in the manufacturing industry.

The tax system was fully promoted, and the tax management information system upgrade was completed on October 31, ensuring the smooth implementation of the deferred payment policy on the first day of the levy period on November 1.

　　"We originally had to pay more than 600,000 yuan in tax in November. Now the tax payment can be deferred, which eases the financial pressure of the company at the end of the year. We can deploy the stock funds more flexibly, solve the problems of employee wages, supplier payments, etc., and bear the burden. It alleviated all of a sudden." Zeng Shujie said.

　　Dong Lihang also calculated the company's "tax delay account": "The fourth quarter is expected to release nearly 2 million yuan of capital pressure for us, and there is no need to apply for a loan from the bank this year!"

　　"The introduction of the tax deferral policy is from the perspective of sustainable development, which not only considers supporting enterprises and promoting economic development, but also takes into account financial risks, and does not bring excessive pressure on future finances." Li Xuhong, a professor at the Beijing National Accounting Institute, believes that the postponement The tax policy is conducive to alleviating the financial pressure of enterprises, helping small, medium and micro enterprises to tide over difficulties, and also conducive to stabilizing market expectations, encouraging enterprise development, and enhancing enterprise innovation vitality.

　　Covers various taxes and fees for small, medium and micro enterprises in the manufacturing industry

　　"As a medium-sized manufacturing enterprise in a fast-growth period, we applied for a deferment of 1.41 million yuan in taxes and fees during the November declaration period, which just filled the funding gap for purchasing raw materials and paying for logistics and transportation costs." Chongqing Fuchuan Gusheng Electromechanical Co., Ltd. Chief Financial Officer Yang Jie said.

　　According to Li Ping’s analysis, the tax deferral policy introduced this time mainly presents three characteristics: First, it covers a wide area. Part of the taxes and fees in the fourth quarter includes sole proprietorships, partnerships, and individual industrial and commercial households.

The second is to cover a wide variety of taxes and fees. The delayed payment of taxes and fees includes corporate income tax, personal income tax (except withholding and payment), domestic value-added tax, domestic consumption tax and additional urban maintenance and construction tax, education surcharge, and local education surcharge.

The third is that the preferential power is large. For medium-sized enterprises with annual sales of more than 20 million yuan (including 20 million yuan) and less than 400 million yuan, the payment of taxes and fees within the scope of the policy can be postponed by 50%; for annual sales of 20 million yuan Small and micro enterprises below RMB 20 million (excluding RMB 20 million) can postpone the payment of all taxes and fees within the scope of the policy.

　　"This policy pays more attention to inclusiveness, and the coverage is also expanded to medium-sized enterprises. At present, medium-sized enterprises are still tax-heavy enterprises. The policy will benefit small, medium and micro enterprises and promote the development of various market entities." Li Xuhong said.

　　In order to ensure that the policy is accurate and direct, and effective, local taxation departments are taking active actions.

The Chongqing Taxation Bureau immediately screened out eligible manufacturing small, medium and micro enterprises, and reminded them through the tax-enterprise interactive platform, WeChat, telephone, door-to-door counseling, etc.; Gansu Taxation Department optimized and improved the interface of the electronic taxation bureau for tax deferral declaration , After the qualified taxpayer declares, the declaration interface automatically defaults to “enjoy” the postponement of tax payment.

　　Strengthen the coordination of phased tax delays with other policies

　　"Thanks to the national policy support, as a coal-fired power company, we can also enjoy tax deferred payment of more than 4 million yuan in the fourth quarter." Fang Li, general manager of Zhengzhou Yuzhong Energy Co., Ltd. said.

　　Previously, in order to cooperate with the work related to guaranteeing energy and power supply in this winter and next spring, the State Administration of Taxation established a special work coordination group for power guarantee supply to ensure that the preferential policies for tax reduction and exemption for coal power and heating enterprises are enjoyed, and the value-added tax is offset against the tax refund. Refunds should be fully refunded, and tax delays for qualified difficulties should be slowed down as much as possible.

As of November 30, more than 4,800 coal-fired power and heating enterprises across the country have handled a total of 21.51 billion yuan in tax reduction, rebate and deferment, of which a total of 6.55 billion yuan in tax deductions and exemptions and 14.96 billion yuan in deferred tax rebates have been handled.

　　Recently, the "Notice on Further Increasing Relief and Assistance to Small and Medium-Sized Enterprises" issued by the General Office of the State Council proposes to further promote tax cuts and fee reductions.

　　Li Xuhong believes that the next step should be to strengthen the effective coordination of the phased tax delays and other policies, closely integrate tax reduction and fee reduction with high-quality development, and guide enterprises to adopt low-carbon, environmentally friendly, high-tech, and high-value-added through industrial structure adjustments. High-quality development path.

At the same time, the coordination effect between different tax types is actively brought into play, such as the combined effect of the tax refund policy for value-added tax and the deduction policy for R&D expenses of corporate income tax, so as to help enterprises reduce the burden and develop healthily.

　　Our reporter Wang Guan