Our reporter Bao Xing'an

　　Expansion of the "six taxes and two fees" reduction and exemption policy, increased pre-tax deduction of equipment and appliances for small and medium-sized enterprises, increased income tax reduction and exemption for small and micro enterprises, full refund of the remaining tax amount, and increased implementation of the VAT refund policy at the end of the period ... Since March, tax and fee reduction policies for small and micro enterprises have been implemented intensively.

　　"Medium, small and micro market entities are the key to ensuring people's livelihood and stabilizing employment. The current implementation of the tax and fee reduction policy, both in terms of scale and magnitude, is one of the most important groups of beneficiaries." Central Finance and Economics Bai Yanfeng, dean of the University's School of Finance and Taxation, said in an interview with the "Securities Daily" reporter that the implementation of the new combined tax and fee support policy this year will continue to focus on this focus, maintain the continuity and stability of the policy, and show an annual increase in strength. The characteristics of step-by-step expansion and layer-by-layer progress will support the small, medium and micro market players to overcome difficulties and continue to develop, and play an important supporting role.

　　Tax and fee reduction measures

　　Give the company a "reassuring pill"

　　On March 22, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on Further Strengthening the Implementation of the VAT Refund Policy at the End of the Period", stating that eligible small and micro enterprises can report to the supervisor from the tax declaration period in April 2022. The tax authority applies for the refund of the incremental tax credit.

　　The executive meeting of the State Council held on March 21 made it clear that nearly 1 trillion yuan will be refunded to small and micro enterprises in all industries and individual industrial and commercial households that pay taxes according to general taxation methods.

Among them, the existing tax credit will be refunded in full at one time before the end of June, micro enterprises will be refunded in April, and small enterprises will be refunded in May and June.

　　This year, large-scale tax rebates will be implemented in advance for the remaining tax credits, and it is clear that "priority is given to small and micro enterprises", which is undoubtedly a "big gift package" for small and micro enterprises, and the good news is quickly passed on to the market players.

　　Luzhou Xuyong Kailong Distributed Energy Co., Ltd. is an enterprise mainly engaged in the production and supply of electricity and heat.

Affected by factors such as repeated epidemics, the company seems to be struggling in operation.

　　"The tax department immediately informed us of the measures to reduce taxes and fees, which made us feel the strength and determination of the country in reducing taxes and fees, as well as the country's strong support for the development of enterprises, which undoubtedly gave us a reassurance. '".

Wang Biao, the company's project leader, said that in 2021, the company will enjoy an incremental tax rebate of more than 2 million yuan. According to preliminary estimates, the company is expected to enjoy an incremental tax rebate of more than 2.2 million yuan in 2022, which will greatly alleviate the financial pressure.

　　"my country's tax rebate policy has gone through different stages such as 'from scratch' and 'from conditional tax rebate to full refund'. Previously, the tax rebate was mainly concentrated in the export and foreign trade links. As my country's value-added tax has shifted from production to consumption , the scope of taxpayers' tax credits continues to expand, and the amount of tax credits continues to increase." Bai Yanfeng told the "Securities Daily" reporter that at present, small and micro enterprises are still in the process of gradual recovery, and the one-time full refund of the residual tax rebate will directly become The disposable cash flow of micro market entities helps them recover and create greater glories.

　　"Real money" to reduce the burden

　　Precise drip irrigation for small and micro enterprises

　　In addition to preferential tax rebates, there are also a number of tax and fee reduction policies for targeted drip irrigation to small and micro enterprises.

On March 18, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on Further Implementing the Preferential Income Tax Policies for Small and Micro Enterprises". % is included in the taxable income, and corporate income tax is paid at the rate of 20%.

　　According to the reporter of "Securities Daily", on the day when the preferential corporate income tax policy was officially released, the financial director of Sichuan Degaoxin Environmental Protection Technology Co., Ltd., a small and micro enterprise engaged in the research and development of environmental protection technology and green products, received tax receipts on his mobile phone. The policy "gift package" pushed by the department, it is estimated that after the release of this policy, enterprises will reduce tax by 100,000 yuan more than the previous year.

　　"This year, the state has launched a series of new tax preferential policies, many of which are applicable to our small and micro enterprises, and the 'real money' policy dividends allow us to continue to move forward and concentrate on development." The above-mentioned Sichuan Degaoxin Environmental Protection The person in charge of Finance of the Technology Co., Ltd. said that the new combined tax and fee support policy makes the company feel very rewarded, and the tax saved is initially planned to be invested in the research and development fund pool for environmental protection technology research and green product research and development.

　　Previously, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on Policies on Pre-tax Deduction of Equipment and Appliances for Small and Medium-sized Enterprises" on March 4, clarifying that small and medium-sized enterprises will be exempted from new policies during the period from January 1, 2022 to December 31, 2022. Purchased equipment and appliances with a unit value of more than 5 million yuan shall be voluntarily deducted before corporate income tax according to a certain percentage of the unit value.

On the same day, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and Micro Enterprises, expanding the scope of the applicable subjects of the "six taxes and two fees" reduction and exemption policy.

　　Liu Xiangdong, deputy director of the Economic Research Department of the China Center for International Economic Exchanges, told a reporter from Securities Daily that this round of intensive tax and fee reduction policies for small, medium and micro enterprises has given these small, medium and micro enterprises more hope and can effectively stabilize market expectations. , to protect the main body of the market, so that more "tinder" can be retained.

　　Statistics from the State Administration of Taxation show that in 2021, the country will add a total of 1,008.8 billion yuan in new tax cuts, and a total of 164.7 billion yuan in new fee reductions.

From the perspective of different entities, the tax incentives to help small and micro enterprises have continued to increase. In 2021, the tax incentives to support the development of small and micro enterprises will add 295.1 billion yuan in tax reduction, accounting for 29.3% of the new tax reduction nationwide.

　　Bai Yanfeng said that considering that the total scale of tax reduction and rebate in 2022 is as high as 2.5 trillion yuan, the benefit of small and micro enterprises will further increase.

(Securities Daily)