State Administration of Taxation: to ensure that all preferential tax policies are not discounted

  Our reporter Bao Xing'an

  On December 30, the National Taxation Work Conference was held in Beijing to review the taxation work in 2021, summarize the experience of taxation modernization since the 18th National Congress of the Communist Party of China, and deploy key tasks for 2022.

  The meeting pointed out that in 2021, we will coordinate the promotion of tax reduction and fee reduction and the organization of revenue, and successfully complete the revenue task determined by the budget, so as to better stimulate the vitality of market entities and protect the country's financial resources.

New tax and fee reductions throughout the year are expected to exceed 1 trillion yuan. The results of the eighth State Council’s inspection show that tax and fee reductions are in place and effective.

Focusing on boosting the operation of the industrial economy, promoting energy and power supply, and effectively and efficiently implementing tax deferral policies, it is expected to handle tax deferrals (fees) of 200 billion yuan for small, medium and micro enterprises in the manufacturing industry, and handle “reduction, 27 billion yuan in tax rebates and deferments.

Fully implement the two "upgrade" deduction policies for R&D expenses during the year, and enterprises can enjoy tax reductions of 333.3 billion yuan in advance.

  The meeting stated that in terms of implementing preferential tax and fee policies, from the "tax reduction and fee reduction" in recent years to this year's "tax reduction and fee reduction + tax and fee deferment", the cumulative number of new tax and fee reductions from 2016 to 2021 exceeded 8.6 Trillion yuan.

In 2021, about 13 million new tax-related market entities are expected, an increase of 13.6% year-on-year and 2.4 times that of 2012.

The macro tax burden is expected to drop from 18.7% in 2012 to around 15.2% in 2021.

  The meeting emphasized that in 2022, the focus should be on grasping the steady rhythm, maintaining the momentum of progress, adhering to a strict tone, and strengthening the consciousness of reform, and do a good job in ten areas: First, we must resolutely defend the "two establishments" with a high degree of political consciousness. , To further strengthen the construction of the political organs of the tax system; second, we must always adhere to the main tone of strictness, and constantly improve the "six-in-one" tax system to comprehensively and strictly govern the new pattern of the party; third, we must efficiently implement the tax and fee reduction policy, and serve economic and social development with all our heart Overall situation; Fourth, we must do a good job in organizing revenue in accordance with laws and regulations, and strive to ensure stable, coordinated, safe and sustainable growth; Fifth, we must focus on the transformation of methods to stably collect and prevent risks, and solidly promote social security fees and non-tax revenue; Sixth, we must further deepen tax collection and management reforms , To promote the construction of smart taxation to make substantive progress; Seventh, we must focus on solving the urgent and worrying problems of taxpayers, and continue to optimize the tax business environment; Eighth, we must effectively strengthen tax supervision and tax inspections, and strive to improve tax governance efficiency and maintain national tax security; Ninth, we must actively deepen international taxation exchanges and cooperation, and do our best to serve high-level opening to the outside world; tenth, we must further strengthen the building of the cadre team and the grassroots construction, and better promote the entrepreneurial spirit of the officials.

  Specifically, in terms of the efficient implementation of tax and fee reduction policies, the meeting emphasized that the decision and deployment of the Party Central Committee and the State Council should be resolutely implemented, and large-scale, phased, and combined tax and fee reduction policies should be implemented, especially for small and micro enterprises. Support from enterprises, individual industrial and commercial households, and manufacturing industries.

Continue to make good use of the "Nine Ones of Short, Flat, Fast, Excellent" work method to ensure that various preferential tax and fee policies take root with high efficiency and high quality.

Closely follow up and analyze the operation of the policy, not only settle the dividend account of taxpayers, continue to expand and push the pilot of the tax reduction and fee reduction dividend bill and gradually implement it, but also calculate the effect account of the implementation of the tax reduction and fee reduction policy, and further improve Taxpayers have a sense of tax reduction and fee reduction, and enhance the comprehensive effect of tax reduction and fee reduction.

(Securities Daily)