The effect of reducing taxes and fees is full
The macro tax burden is expected to drop to around 15.2% in 2021
In winter, a construction machinery company in Taiyuan City, Shanxi Province is in full swing.
"Benefiting from various preferential policies such as the super deduction of corporate income tax research and development expenses, and manufacturing VAT credits and refunds, as of the end of 2021, the company has enjoyed a total of 27.89 million yuan in tax reductions. The implementation of the tax deferral policy has enabled us to make 465 The deferred payment of 10,000 yuan will be used to advance the construction of advanced production capacity and help the company achieve better development." said Shi Hongliang, the company's chief financial officer.
In recent years, a series of tax reduction and fee reduction policies have been introduced one after another. Last year, tax reduction and fee reduction were combined with deferred tax and fee deferral to reduce the burden on the majority of market players, increase innovation, and play a role in serving high-quality development. played an important role.
New tax cuts and fee reductions from 2016 to 2021
Over 8.6 trillion yuan
"In 2018, the company invested 3.5 billion yuan in Haiyou Industrial Park, Ju County, Shandong Province to build a special pulp and paper chemical production base. Even though it was hit by the epidemic last year, the company bucked the trend and completed the relocation of the factory area and the commissioning of new projects, which is a tax reduction. The fee reduction policy has provided a strong impetus for our transformation, upgrading and innovative development." said Wang Xudong, head of finance of Rizhao Huatai Paper Co., Ltd.
Opening the tax reduction account book of Huatai Paper, it is clearly recorded: From 2018 to 2020, the company's research and development expenses in the three years have been deducted by 29.55 million yuan, corporate income tax has been reduced by 4.43 million yuan, and high-tech enterprises have enjoyed tax reductions and exemptions of 21.94 million yuan. Applying for a tax refund of 39.755 million yuan for incremental value-added tax credits, in 2021, the tax preferential tax amount will exceed 12.28 million yuan.
In recent years, tax cuts and fee reductions have become the most beneficial policies for enterprises.
In 2016, my country fully launched the pilot program of replacing business tax with value-added tax, and the direct tax reduction exceeded 500 billion yuan that year; in 2018, it launched three measures to deepen the value-added tax reform, implemented a larger-scale tax reduction and fee reduction in 2019, and consolidated and expanded tax reduction in 2020. The effect of fee reduction, the combination of institutional, structural and phased tax and fee reduction policies in 2021 will be exerted.
The data shows that from 2016 to 2021, the new tax cuts and fee reductions have exceeded 8.6 trillion yuan, and the macro tax burden is expected to drop from 18.7% in 2012 to about 15.2% in 2021; 13 million households, a year-on-year increase of 13.6%, 2.4 times that of 2012.
The policy of reducing taxes and fees has achieved a virtuous circle of "releasing water to fish" and "more water and more fish".
Deferred tax (fees) for small, medium and micro enterprises in the manufacturing industry
200 billion yuan
"Some time ago, the price of upstream raw materials has risen, which has increased the production pressure of the company, and the flow of funds is also very tight. The state has introduced a tax deferral policy, allowing the company to defer tax payments of nearly 400,000 yuan, which really solves our urgent needs." Henan Liu Zisheng, head of Kaifeng Shengyuan Alloy Materials Co., Ltd., said.
At the end of 2021, my country introduced measures such as phased tax deferrals for small, medium and micro enterprises in the manufacturing industry in the fourth quarter to further increase the relief efforts for enterprises. Electricity and heating enterprises have handled 27 billion yuan in tax reductions, refunds, and deferrals.
"In response to the rising raw material prices, insufficient orders, and slow collection of accounts receivable faced by small, medium and micro enterprises at the end of the year, etc., timely introduction of measures such as tax deferrals can allow enterprises to allocate funds more flexibly and tide over the difficulties." State Administration of Taxation Taxation Li Ping, deputy director of the Institute of Science, said that not only that, the additional deduction of R&D expenses is an important preferential tax policy introduced by my country to encourage R&D and innovation of enterprises. , early enjoyment, which is conducive to alleviating the financial pressure of enterprises, especially those with large R&D investment in the early stage, and helping innovation and industrial upgrading.
"Contactless" processing of tax payment
100% achieved
"In the past, you had to go to the tax service hall to handle changes and declarations. Now, you can scan the QR code and submit relevant materials through the remote assistance platform, which is really time-saving and worry-free." Hebei Chuanglu Engineering Technology Service Co., Ltd. Chen Xuyin, a tax officer, said.
In recent years, the tax department has continued to deepen the reform of "delegating power, delegating power, regulating services". Except for legal provisions and offline physical delivery, all tax and fee payment matters have been handled "contactless".
In 2021, the tax department will also take the initiative to launch and successfully implement the combined declaration of property and behavior tax, and fully implement the reform of the integrated declaration of value-added tax, consumption tax and additional taxes and fees, reducing the number of forms by 2/3 and the declaration data items by 1/3.
The National Taxation Work Conference held recently made it clear that this year, the reform of tax collection and management will be further deepened, and substantial progress will be made in promoting the construction of smart taxation.
The electronic invoice service platform shall be comprehensively promoted, and the national unified and standardized electronic tax bureau shall be launched to improve the efficiency of tax collection and management, and enhance the satisfaction and recognition of taxpayers and payers.
Wang Jun, director of the State Administration of Taxation, said that this year, it is necessary to earnestly implement the large-scale, phased and combined tax and fee reduction policies, especially to increase support for small and micro enterprises, individual industrial and commercial households, and manufacturing industries to ensure that various Preferential tax and fee policies have taken root with high efficiency and high quality.