【Economic interface】
Guangming Daily reporter Chen Chen
"The market is changing rapidly, and we are racing against time to innovate and seize opportunities every day. Various tax and fee reduction policies have really lightened our burden." Wang Shunbo, the general manager of the company, told reporters that in 2021, the company only enjoys a deduction of 97.04 million yuan for R&D expenses, which has injected a strong impetus for the company to continue to innovate and develop core technologies.
Like Yongsi Electronics, hundreds of millions of market players have felt the benefits of real money from the "red envelopes" of tax and fee reduction policies.
In 2021, the country will add about 1.1 trillion yuan in tax and fee reductions, 216.2 billion yuan in deferral of taxes and fees for small, medium and micro enterprises in the manufacturing industry, and 27.1 billion yuan in "reduction, refund and delay" for coal power and heating enterprises. Yuan.
Tax revenue accounted for 15.1% of GDP, down 3 percentage points from 2015 at the end of the "Twelfth Five-Year Plan" period. The tax burden of market players was further reduced, which strongly supported the sustainable and stable development of the national economy in the first year of the "Twelfth Five-Year Plan".
The Central Economic Work Conference held last year pointed out that it is necessary to continue to implement new tax cuts and fee reductions for market players, and help them, especially small and medium-sized enterprises and individual industrial and commercial households, reduce their burdens, relieve their burdens, and resume development.
Why continue to implement the new tax and fee reduction policies?
What are the characteristics of this year's tax and fee reduction policies?
How to make the policy "pocket" quickly?
The reporter conducted an interview.
1. Real money and silver will help the "14th Five-Year Plan" start well
"In 2021, the company's export tax exemption, deduction and refund will be 51.37 million yuan, the incremental value-added tax refund will be 14.25 million yuan, the technology transfer income will be reduced or exempted by 430,000 yuan in value-added tax, and the R&D additional deduction is expected to exceed 100 million yuan. These preferential policies will bring the company The source of power for sustainable development has provided strong support for the company's future independent research and development and technological innovation." said Dou Xinglei, director of the Finance Department of CRRC Qiqihar Rail Transit Equipment Co., Ltd.
Last year, my country launched a combination of "tax reduction and fee reduction + tax delay and fee delay", which effectively helped stabilize economic growth and enhance development potential.
Manufacturing is the "ballast stone" of the national economy and the most active field of innovation.
In 2021, the state "upgrades" the super deduction policy for R&D expenses twice, which will promote the manufacturing industry to continuously improve its innovation capabilities and move up the value chain.
According to statistics, in 2021, the R&D investment of national key tax source manufacturing enterprises will increase by 22.6% year-on-year.
"We invest 3% to 4% of our operating income in the research and development of products and technologies every year, which requires a large amount of capital. However, the national policy support has allowed us to invest money in research and development and production with confidence." Zeng Guangan, chairman of Guangxi Liugong Machinery Co., Ltd., introduced that last year, Liugong Co., Ltd. reduced or exempted a total of 390 million yuan in tax rebates.
Yang Weiwei, general manager of Le Sui Shanghai (Industrial) Co., Ltd., told reporters that the company deferred tax payment of 710,000 yuan in the fourth quarter of last year, which was equivalent to obtaining a short-term interest-free loan to fill the funding gap.
At present, they are working on new project research and development to solve the problems of transportation turnover, display and preservation of bakery products.
Compared with building a "ladder" for innovation and upgrading for the manufacturing industry, the small, medium and micro market players with a large volume and a wide range, and most of them in the middle and lower reaches of the industrial chain, need more help and another journey.
According to Yan Qi, chairman of Chongqing Taoranju Food Culture (Group) Co., Ltd., the state increased tax incentives for small and micro enterprises last year, so that the catering industry affected by the epidemic can accelerate its recovery.
At the national level, in the past year, my country has increased tax incentives for small and micro enterprises, and supported the development of small and micro enterprises with an additional tax reduction of 295.1 billion yuan, which has further enhanced the vitality of market players; enterprises can enjoy the deduction policy for R&D expenses in advance A total of 333.3 billion yuan has been reduced and exempted, further reducing the R&D costs of enterprises and promoting innovation and development; the implementation of the detailed VAT incremental tax refund and one-time pre-tax deduction policies for the purchase of equipment and equipment by enterprises has been processed for 31,000 manufacturing enterprises. 132.2 billion yuan of tax rebates have been retained, which has promoted the development of the manufacturing industry; the policy of reducing social security premiums has been implemented, and the annual fee reduction has increased by 150.4 billion yuan, which has played an important supporting role in stabilizing employment and enterprises.
Tax cuts and fee reductions have brought a heavy sense of gain to market entities through the support of real money and silver. In the first year of the "14th Five-Year Plan", market entities can better recover and enhance their vitality.
2. Favorable overweight, targeted efforts to "release water to raise fish"
"As the conversion rate of photovoltaic equipment increases, solar lamps will become an important branch of lighting fixtures. This year, we plan to invest 8 million yuan in research and development to innovate and upgrade products. The increase in investment is not only because we are optimistic about the development prospects of the industry, but also because we have learned from the Central Economic Work Conference. I learned the good news of tax reduction and fee reduction, and helping the development of enterprises.” Zhou Wenbo, general manager of Tailiang Company in Dongguan, Guangdong, also noted that the executive meeting of the State Council held not long ago made it clear that it is necessary to increase the reduction and exemption of income tax for the industrial and service industries, and extend the manufacturing industry. The tax deferred policy for small, medium and micro enterprises will undoubtedly release more benefits for enterprises.
In recent years, the "spring rain" of tax cuts and fee reductions has benefited hundreds of millions of market players.
At present, the external environment is becoming more complex and severe. my country's economic development is facing triple pressures of shrinking demand, supply shock, and weakening expectations. Some enterprises and individual industrial and commercial households are still in the critical stage of climbing the slopes. More favorable policies are needed for these markets. The main body sends more warmth.
The people call, and the government responds.
On the basis of 1.1 trillion yuan in tax and fee reductions last year, combined and large-scale tax and fee reductions will be implemented this year, so that market players will have more sense of gain.
Keep Castle Peak and win the future.
The reporter learned that this year will continue to implement 11 preferential tax and fee policies involving technology, employment and entrepreneurship, medical care, education, etc., expand the preferential strength of some existing policies, and launch some new policy measures as soon as possible.
In addition, it will focus on the high-quality development of the manufacturing industry, the bailout of small, medium and micro enterprises, and technological innovation, and research and introduce targeted assistance measures.
The recently issued "Several Policies on Promoting the Steady Growth of the Industrial Economy" and "Several Policies on Promoting the Recovery and Development of Difficult Industries in the Service Sector" both focus on fiscal, tax and fee policies.
Among them, the 18 industrial policies include increasing the pre-tax deduction of equipment and appliances for small, medium and micro enterprises, extending the phased tax and fee deferral policy, expanding the scope of the applicable subjects of the local "six taxes and two fees" reduction and exemption policy, and reducing the social security burden of enterprises.
The 43 policies for the service industry include the continuation of favorable fiscal and taxation policies such as the continuation of the value-added tax deduction for the service industry.
It is understood that in accordance with the decisions and arrangements of the Party Central Committee and the State Council, this year the central government will introduce tax and fee reduction measures to implement targeted assistance from three aspects to help enterprises in difficulties in the service industry tide over the difficulties.
The first is to increase the support of inclusive tax policies, continue to implement the tax and fee reduction measures to support small and micro enterprises and individual industrial and commercial households that expired at the end of last year, and increase policy incentives. .
The second is to expand the scope of application of the "six taxes and two fees", and expand the applicable subjects of the "six taxes and two fees" reduced by the provincial people's government within 50% of the tax amount, from small-scale value-added tax taxpayers to small low-profit enterprises and individual businesses Household.
The third is to encourage all localities to provide taxpayers with real difficulties in paying real estate tax and urban land use tax according to the authorization of the regulations and local actual conditions.
The fourth is to increase the pre-tax deduction of equipment and appliances for small, medium and micro enterprises.
On February 28, the tax department issued an announcement to extend the implementation of the postponement of the payment of some taxes and fees for small, medium and micro enterprises in the manufacturing industry until the end of June this year.
Li Xuhong, director of the Institute of Fiscal and Taxation Policy and Application of the National Accounting Institute in Beijing, said that this year's tax and fee reduction policies are stronger and have wider coverage.
Greater tax cuts 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.
Use the force of advanced fiscal policy to stimulate the vitality of market entities, drive economic development, continue to enhance economic resilience, and achieve the effect of "releasing water and raising fish".
3. Optimize services and promote policy dividends to be "direct and quick"
In just one working day, over 100 million yuan of tax refunds were credited to Shanxi International Energy Yuguang Coal and Electricity Co., Ltd.
"Taxation services are becoming more and more efficient and powerful." Jia Xiaoliang, head of the Finance Department of Shanxi Yuxian Power Plant's 2×1,000,000-kilowatt power generation project, introduced that the company's project No. 1 and No. 2 units were put into production as scheduled, and it was inseparable from the Under the unified leadership of the group company, the grid staff of the Yuxian Taxation Bureau will work hard and start production as soon as possible.
A good policy can be implemented faster, and it can bring funds to market entities earlier, and allow market entities to move forward with great strides earlier.
"It is necessary to optimize services to ensure that policies are fully implemented and effective, so that market players can enjoy policy dividends better and faster, and help stabilize economic growth." Li Xuhong said.
Focusing on the urgent problems of taxpayers and payers, the tax department continued to improve the level of refinement and personalization of tax and fee services.
In order to enjoy the deferred payment policy, the tax department of Dali Prefecture, Yunnan has continuously strengthened the tracking management of policy implementation, established a separate management account according to the different conditions of the enterprise, and carried out precise policy push and tracking guidance; Fujian Xiamen Municipal Taxation Bureau has carried out in-depth " "Bank-Tax Interaction" has solved the difficulties of small, medium and micro enterprises. In 2021, it has helped 80,800 small and medium-sized enterprises to obtain tax credit loans of 34.567 billion yuan; with the advantage of the first trial in the South Sichuan Lingang Area of the Sichuan Pilot Free Trade Zone, the local taxation department launched 27 innovative service measures to facilitate private taxation to help export enterprises effectively revitalize their funds; Liaoning Dandong Municipal Taxation Bureau applied tax big data technology to accurately locate tax reduction and exemption policies applicable to enterprises, and adopted "one tax reduction" through the "Cloud Tax Link" smart service system. "Dragon" service measures; Hebei Zhengding New District Taxation Bureau implements the "one household, one policy" system for "specialized, special and new" enterprises, and "one-to-one" drip irrigation counseling; Jiangsu Zhenjiang Yangzhong City Taxation Bureau establishes enterprise "enjoyment" files , regularly visit and update enterprise information to meet the individual needs of enterprises; the Taxation Bureau of Kuiwen District, Weifang City, Shandong Province "tailor-made" personalized and precise tax preferential policy service plans for enterprises, and a team of tax experts and consultants takes the initiative to provide policy guidance. With tax reminders, it is difficult to solve problems for enterprises...
Through continuous optimization of services, the tax department ensures that various tax reduction and fee reduction policies are "direct and quick to enjoy".
In the face of this year's greater tax reduction and fee reduction policy, Dai Shiyou, head of the Policy and Regulation Department of the State Administration of Taxation, said that in order to implement the tax reduction and fee reduction policy in detail, the taxation department will make the collection and management support "fast" and provide publicity and guidance. To be "fine", to enjoy preferential treatment to be "simplified", to implement and supervise to be "strict", and to achieve "clear" policy effects, and strive to deliver "timely rain" to enterprises as quickly as possible.
"Guangming Daily" (page 15 on March 3, 2022)