Our reporter Bao Xing'an

　　According to the reporter's incomplete statistics, recently, 12 provinces including Jilin Province, Hubei Province, Shanghai, and Ningxia Hui Autonomous Region have intensively introduced a package of relief policies to help enterprises, among which tax reduction and fee reduction are "standard".

　　Specifically, on April 3, Jilin Province issued the "Several Policies and Measures for Responding to the Impact of the New Coronary Pneumonia Epidemic and Further Helping Market Entities Relieve Difficulties", which proposed 22 specific measures. Micro-enterprises and individual industrial and commercial households rent houses, implement tax and fee reduction policies, implement large-scale value-added tax credit and tax refund policies, extend the tax declaration period, and reduce the cost of water, electricity, and gas; on March 30, Hubei Provincial Development and Reform Commission, Hubei Province The Ministry of Finance and other 15 departments jointly issued the "Several Measures of Hubei Province to Promote the Recovery and Development of Difficult Industries in the Service Industry", and put forward 45 real money assistance measures such as tax reduction and fee reduction to help the service industry stabilize its expectations and tide over the difficulties.

　　According to the reporter's review, the tax measures introduced by 12 provinces include: expanding the scope of application of the "six taxes and two fees" reduction and exemption, full refund of the value-added tax credits, phased value-added tax exemption, halving of some corporate income tax, plus The pre-tax deduction of equipment and appliances for large, medium, small and micro enterprises, the extension of the phased deferred payment of taxes and fees, and the phased reduction of unemployment insurance and work-related injury insurance rates, etc.

　　Bai Yanfeng, dean of the School of Finance and Taxation of the Central University of Finance and Economics, said in an interview with a reporter from Securities Daily that these tax and fee reduction policies to help companies bail out show the characteristics of "tax reduction and taxation first", including value-added tax, corporate income tax, etc. The central and local governments share taxes, including the "six taxes and two fees" at the local level; at the same time, the simultaneous implementation of taxes and fees, reduction and exemption policies, and unemployment insurance, work-related injury insurance and other social security contributions are reduced and postponed in stages, which will help reduce the overall cost of enterprises. tax burden.

　　Zhang Yiqun, deputy director of the Performance Management Special Committee of the China Society for Fiscal Science, told the Securities Daily reporter that the recent repeated outbreaks of COVID-19 in many places have brought enormous pressure on market operators to survive. Policies and measures to help enterprises have been introduced in many places will effectively reduce the tax burden of enterprises, especially small and medium-sized enterprises and individual industrial and commercial households.

　　"Some regions have also given partial or full subsidies to catering, retail, accommodation and other enterprises that have been severely affected by the epidemic in terms of epidemic prevention and sterilization and employee nucleic acid testing, which has reduced the tax burden of enterprises in related industries to a certain extent and effectively enhanced the Its self-rescue ability provides necessary support for speeding up the resumption of production and operation after the epidemic." Zhang Yiqun said.

　　Among the tax and fee reduction policies, large-scale tax rebates are the "highlight".

For example, according to estimates by Hubei Province, the province's value-added tax credit is expected to be about 50 billion yuan this year, benefiting about 73,000 taxpayers.

　　Bai Yanfeng said that this year's tax rebate policy is the main part of the tax reduction policy.

Affected by the epidemic, many enterprises have encountered temporary difficulties in their operations. The tax reduction and exemption are only to reduce the burden on enterprises. This time, the assistance to enterprises is not only "take less", but also "give more", directly through the full refund of the remaining value-added tax. Ways to release water for fish farming, increase the cash flow of enterprises for production and operation.

　　"VAT is the tax with the largest revenue in my country's current tax system, accounting for almost 'half' of my country's tax revenue. The full refund of value-added tax credits shows the support for enterprises." Bai Yanfeng said.

　　Talking about how to better help enterprises in the next step, Bai Yanfeng said that considering that the current round of epidemics is concentrated in the central and eastern regions where my country's economic development is the most dynamic, all localities need to further improve the overall level of epidemic prevention and control and social and economic development. , to ensure that the rate of social and economic development this year remains within a reasonable range.

　　Zhang Yiqun believes that at present, in addition to ensuring the detailed implementation of tax and fee reduction policies, we should promptly do a good job in epidemic prevention and control, and promote the orderly resumption of work and production in enterprises as soon as possible.

It is necessary to speed up the restoration of production and living order, ease the transportation and logistics affected by the epidemic, and ensure the normal supply of materials and raw materials.

At the same time, stabilize the employees of the enterprise and ensure the manpower demand for the production of the enterprise.

In addition, strengthen the linkage of fiscal and financial policies, moderately reduce bank deposit and loan interest rates, and reduce corporate financing costs.

　　"my country has continued to implement a large-scale tax and fee reduction policy. The measures are active and have obvious effects. 'It is difficult to exert force alone, and five fingers can become a heavy blow.' Only then can we help enterprises overcome difficulties and regain their vitality." Zhang Yiqun said.

(Securities Daily)