Guangming Daily reporter Lu Yuanzhen

  This year's "Government Work Report" proposed that it is expected that the annual tax rebate will be about 2.5 trillion yuan, of which about 1.5 trillion yuan will be retained, and all the tax refund funds will go directly to enterprises.

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" (hereinafter referred to as the "Announcement"), clarifying the specific measures and operations to further increase the strength of the remaining tax refund. Method.

What are the highlights of the new round of tax refund policy?

In what areas have tax cuts and tax rebates been increased?

At the regular briefing on the State Council's policies held by the State Council Information Office on March 23, the relevant persons in charge of the Ministry of Finance and the State Administration of Taxation answered relevant questions.

More power: all tax credits over the years can be refunded

  "The large-scale tax rebate policy in 2022 is the most important part of implementing the combined tax and fee support policy. By returning real money to enterprises, it will directly provide cash flow for enterprises, and promote them to accelerate technological transformation and equipment renewal. , can effectively boost the confidence of market players, enhance the endogenous driving force for development, and promote the stable and healthy development of the economy." Xu Hongcai, vice minister of finance, said at the press conference.

  When the value-added tax output tax of the enterprise is less than the input tax, a tax refund will be formed.

The main processing method before 2018 is to carry forward the deduction for the next period.

In order to ease the pressure on enterprises, my country has piloted the VAT refund system at the end of the period since April 2019, and refunds all incremental tax credits for advanced manufacturing industries, and 60% for other industries that meet the conditions.

  The current tax refund policy is mainly focused on incremental tax refund, that is, input VAT after April 2019 is included in the scope of tax refund.

The newly added tax rebate for the stock tax is a highlight of this policy.

  "The implementation of tax refunds from both the increment and the stock level is even stronger. This year, not only the incremental tax credits will be refunded, but also the input value-added tax that has been accumulated in previous years, and the input value-added tax that has not been offset by output for several years. All can be refunded." Xu Hongcai explained.

Wider scope: full tax rebate extended to small and micro enterprises and all manufacturing industries

  "Small and micro enterprises are the new force for development, the main channel for employment, and the most difficult group at present. The manufacturing industry is the cornerstone and foundation of national development, and needs key support and support." Xu Hongcai said.

  This tax rebate policy focuses on supporting small and micro enterprises and the manufacturing industry.

According to the "Announcement", the main subjects involved in the policy include: all eligible small and micro enterprises, as well as "manufacturing", "scientific research and technical services", "electricity, heat, gas and water production and supply", "software and information technology" There are six major industries, including service industry, ecological protection and environmental management industry, transportation, warehousing and postal industry.

  Previously, the full incremental tax rebate was mainly concentrated in advanced manufacturing, but now it has been extended to all six industries including manufacturing, scientific research and technical services, as well as small and micro enterprises, and will be refunded in one go to these industries before the end of this year. the stock tax credit.

  Xu Hongcai said that this year, the policy of small and micro enterprises' VAT credits and refunds has been strengthened, and all eligible small and micro enterprises will be refunded the existing tax credits at one time, and the incremental tax credit refund ratio will be increased from 60% to 100%. .

At the same time, priority will be given to small and micro enterprises in the progress of tax rebates, and the remaining tax credits for small and micro enterprises will be refunded in one lump sum before the end of June.

Guarantee implementation: the first batch of 400 billion yuan transfer payment funds have been issued

  In order to ensure the effective implementation of the tax rebate policy, financial security is the key.

At present, the central and local governments share 50% of the value-added tax revenue, and the corresponding tax rebates are also 50% by the central and local governments.

The remaining tax rebate is 1.5 trillion yuan, and the local government bears about 750 billion yuan.

  "The Ministry of Finance, on the basis of paying 50% of the tax refund fund according to the current tax system, arranges 1.2 trillion yuan of transfer payment funds." Xu Hongcai said that the 1.2 trillion yuan fund is mainly divided into three parts - the special fund for the tax refund policy, the Other special funds for tax rebates, tax reductions and fee reductions and special funds for supplementing county and district financial resources.

For the local burden part of the newly added tax rebates, the proportion of the central financial subsidy exceeds 82% on average, and it is inclined to the central and western regions.

  At present, the first batch of transfer payment funds of 400 billion yuan to support small and micro enterprises' tax rebates have been released in advance on March 21.

How to ensure that these tax refund "red envelopes" can reach the enterprise as soon as possible?

  In this regard, Wang Daoshu, deputy director of the State Administration of Taxation, said that the tax department will take a number of measures to ensure that large-scale tax refunds are fully implemented.

It is necessary to pull out the list of tasks and responsibilities, find out the foundation, comprehensively sort out the taxpayer industry identification and large, medium, small and micro-designated identifications that meet the tax refund conditions, fully verify the taxpayer's tax credit data based on tax big data, and carry out comprehensive and accurate Tutoring.

In terms of specific schedule, we will move forward in batches and step by step, focusing on key time nodes. Before April 30 and June 30, we will centrally handle the remaining tax refunds for micro, small and micro enterprises, and before September 30 and December 31. , centralize the processing of tax refunds for medium-sized and large-scale enterprises, and ensure the completion of the established goals.