Our reporter Zeng Jinhua
This year, my country will implement more vigorous tax cuts and fee reductions, and market players are paying close attention to policy strengths.
With a series of deployments, the "construction plans" for a new round of tax reduction and fee reduction have been gradually clarified. Focusing on key industries such as small and medium-sized enterprises, individual industrial and commercial households, and manufacturing, we will adhere to phased policies, combined with institutional measures, and increase Great tax cuts and fee reductions.
Tax and fee reductions are key measures to implement proactive fiscal policies and support market players in their bailouts and development.
Statistics show that in 2021, my country will add about 1.1 trillion yuan in tax and fee reductions, exceeding the target set at the beginning of the year and effectively reducing the burden on market players.
From this year's provincial budget reports, it can be seen that the implementation of tax cuts and fee reductions in 2021 has achieved remarkable results.
For example, Guangdong Province has accumulated a total of more than 140 billion yuan in tax and fee reductions, more than 530,000 small and low-profit enterprises enjoy reduced corporate income tax policies, nearly 90,000 individual industrial and commercial households enjoy half of the personal income tax policy, 8.92 million Small-scale taxpayers of household value-added tax enjoy the preferential policy of exemption from value-added tax.
Sichuan Province has implemented the institutional, structural and phased tax and fee reduction policies issued by the state, and extended the implementation period of policies such as exemption of property tax and urban land use tax for small and medium-sized enterprises in difficulty. Yuan.
Fujian Province has implemented various institutional and phased tax and fee reduction measures, with a cumulative increase of more than 23 billion yuan in tax reduction and fee reduction.
"The reduction of taxes and fees in 2021 will focus on supporting the upgrading of the manufacturing industry, the development of small and medium-sized enterprises, and individual industrial and commercial households. All localities will conscientiously implement various policies to effectively support the development of market entities in their bailouts." The Institute of Fiscal and Taxation Policy and Application of Beijing National Accounting Institute Director Li Xuhong said.
Facing the downward pressure on the economy, it is necessary to strengthen support for market players.
The Central Economic Work Conference made it clear that a new tax and fee reduction policy will be implemented in 2022.
Since the end of last year, the executive meeting of the State Council has repeatedly deployed specific measures to reduce taxes and fees this year, which fully reflects the "appropriate priority of policy efforts".
At the same time, the Ministry of Finance and other relevant departments have also intensively deployed and implemented.
"This year's tax and fee reduction policies are more powerful and have a wider coverage. Greater tax and fee reductions can play an important role in coping with the impact of downward pressure on the domestic and foreign economies and implementing cross-cycle adjustments. The use of advanced fiscal policies Make efforts to stimulate the vitality of market entities, drive economic development, continue to enhance economic resilience, and increase the base of tax revenue to achieve the effect of releasing water and raising fish." Li Xuhong said.
Tax and fee reductions are clearly targeted and precise.
In terms of overall deployment, this year will continue to implement the tax and fee reduction measures to support small and micro enterprises and individual industrial and commercial households that expire at the end of 2021; improve the additional deduction policy for R&D expenses, increase the value-added tax refund, and promote manufacturing enterprises. Technological innovation and renovation; for industries with special difficulties, such as the service industry that has been severely affected by the epidemic and has a large employment capacity, research on tax and fee reduction measures for targeted assistance.
Recently, the executive meeting of the State Council decided on measures to promote the steady growth of the industrial economy and the relief and development of industries with special difficulties in the service industry. The first of which is to reduce taxes and fees, including increasing income tax relief for the industrial and service industries. Equipment and appliances with a value of more than 5 million yuan can be depreciated for 3 years and can be deducted at one time before tax, and depreciated for 4 years, 5 years and 10 years can be deducted by half; extend the tax deferral policy for small, medium and micro enterprises in the manufacturing industry; expand the local "six" The "tax and two fees" reduction and exemption policy applies to all small and low-profit enterprises and individual industrial and commercial households.
The extension of the phased tax deferral policy has attracted much attention from market players.
In the fourth quarter of 2021, the small, medium and micro enterprises in the manufacturing industry will postpone the payment of some taxes and fees, with a scale of 216.2 billion yuan.
"Taxpayers and payers generally report that the delayed payment of taxes and fees is equivalent to an 'interest-free loan' provided by the state, which relieves the financial pressure of enterprises in stages." Cai Zili, director of the Revenue Planning and Accounting Department of the State Administration of Taxation, said.
The implementation of this policy for 6 months this year will bring real dividends to the majority of small, medium and micro enterprises in the manufacturing industry.
This year's tax and fee reduction policies are more precise.
Always adhere to the long-term goal of high-quality development. On the one hand, we will increase tax and fee reductions in scientific and technological innovation, manufacturing and other fields, further consolidate the foundation for economic development, and comprehensively enhance the overall national strength; and special difficulties industries to relieve difficulties, protect people's livelihood, stabilize employment, give full play to fiscal efficiency, and help the economy to make progress while maintaining stability.
How can a series of tax and fee reduction policies be implemented in detail and quickly reach market players?
In this regard, Dai Shiyou, head of the Department of Policy and Regulations of the State Administration of Taxation, said that he should start from five aspects: "fast" for collection and management, "fine" for publicity and guidance, "simplified" for enjoying preferential treatment, and "strict" for implementation and supervision. ”, the policy effect should be “clear”.
"This year's tax cuts and fee reductions are more scientific and systematic. In the implementation, it is necessary to strengthen coordination with other fiscal and tax policy measures, as well as monetary policies, industrial policies, etc., to form stronger policy empowerment. It is necessary to optimize services to ensure policies. It will be effective, enhance the sense of gain of market players, and help market players recover and enhance their vitality." Li Xuhong said.