"In the past two years, the technological innovation and research and development of the industrial chain has increased the demand for funds, which is a lot of pressure for us." The financial staff of Guangxi Huayuan Metal Chemical Co., Ltd. said that they have a profound understanding of the benefits of preferential tax and fee policies. Feeling, "Since last year, we have enjoyed 2.82 million yuan in value-added tax refunds, nearly 5 million yuan in research and development expenses, and deferred tax payments of more than 200,000 yuan. These real money and silver discounts allow us to We have more money to invest in R&D and seize more opportunities.”
Larger-scale tax rebates, increase the ratio of additional deductions for R&D expenses, and expand the reduction and exemption of "six taxes and two fees"... Since the beginning of this year, a series of new combined tax and fee reduction policies have been introduced, so that countless companies have received real " Tax benefits" red envelopes.
Taxation is related to the national economy and people's livelihood; the modernization of taxation is an important part of the modernization of the national governance system and governance capacity.
Since the 18th National Congress of the Communist Party of China, the tax system reform has always adhered to the orientation of reducing the tax burden, and has been advancing in a more standardized, fair and efficient direction.
With the continuous improvement of the fiscal and taxation system and the continuous implementation of tax cuts and fee reductions, enterprises and individuals have reduced the "burden" of taxes and fees, and the vitality of the market has been continuously activated, laying a solid foundation for high-quality economic development.
From April 1st to 20th this year, the amount of tax refunds received reached 455.2 billion yuan.
A total of 578.5 billion yuan of tax refunds have been processed this year.
During the "13th Five-Year Plan" period, my country's new tax cuts and fee reductions totaled 7.6 trillion yuan.
In 2021, my country's new tax cuts and fee reductions will exceed 1 trillion yuan.
During the "Thirteenth Five-Year Plan" period, my country's R&D expense deduction policy has increased from 72.6 billion yuan to 360 billion yuan, with an average annual increase of 37.8%.
1 Tax reform to build a more scientific modern tax system
The reform of the tax system is the "main event" to advance the process of tax modernization.
At 0:00 on May 1, 2016, Chen Sheng, a businessman from Wenzhou, issued the first special VAT invoice for China's catering and lodging industry at the Beijing Minzu Hotel, marking that the 66-year-old business tax has become history.
With the full rollout of the "replacement of business tax with value-added tax" pilot program, the value-added tax has covered the entire industry, and the value-added tax deduction chain has been opened, which has fundamentally solved the problem of double taxation.
This major reform, known as the "watershed of China's tax system", involved nearly 16 million corporate taxpayers and 10 million natural person taxpayers, and the direct tax reduction exceeded 500 billion yuan that year.
Since then, the value-added tax reform has entered the fast lane, moving towards the direction of lowering the tax rate, reducing the tax rate level, and simplifying the tax system - the value-added tax rate has been lowered from the fourth level to the third level; The tax rate for industries such as transportation has been reduced from 10% to 9%.
At present, three and two tax rates have been identified as the direction of reform.
In 2019, the VAT credit tax refund system was established; this year, a larger-scale tax credit refund began to be implemented, and the scope of full tax refund was expanded to more industries and small and micro enterprises. .
The reform of personal income tax is related to thousands of households, and policy dividends are falling into people's "purse" precisely.
In 2018, the personal income tax threshold was raised to 5,000 yuan per month, and the new tax rate table began to be applied, which became an important starting point for a new round of personal tax reform.
In 2019, six special additional deductions for housing, education, medical care, and supporting the elderly began to be implemented.
So far, a comprehensive and classified personal income tax system has been basically formed.
In March of this year, with the inclusion of special personal additional deductions for the care of infants and young children under the age of 3, the additional deduction system for individual tax has been further improved, covering more key needs.
With the comprehensive implementation of my country's tax system reform, breakthroughs have been made in more tax types and more key areas, and the tax system model has been continuously optimized.
In 2018, the Environmental Protection Tax Law came into effect, becoming the first one-line tax law in my country that specifically reflects the "green tax system"; in 2020, the Resource Tax Law came into effect.
The green tax system of "multi-tax co-governance" such as resource tax, environmental protection tax, and corporate income tax has been gradually improved, creating a "protection net" for clear waters and lush mountains.
Establishing good law means good governance.
With the "implementation of the principle of taxation statutory" becoming the key goal of fiscal and taxation reform, my country's taxation statutory process is in full swing and steadily advancing.
Environmental Protection Tax Law, Tobacco Leaf Tax Law, Ship Tonnage Tax Law... 12 of the current 18 taxes have been legislated. In 2012, the number was only 3.
Various tax reforms have been implemented, quickly benefiting market players, and the role of tax regulation has been continuously enhanced. A modern Chinese tax system with a reasonable tax system, stable tax burden, optimized structure, and standardized management is gradually being established.
2 Tax reduction and fee reduction inject "source of living water" into enterprises
Welding splashes and machines roared into Xinyuanji Electronic Technology Co., Ltd. in Suichuan Industrial Park, Jiangxi Province. The hot scene of the production line running at full speed to catch up with the production schedule came into view.
"Affected by the new crown pneumonia epidemic, this year's sales have been somewhat sluggish. But there is also good news. The tax department informed that there is a 1.5 million yuan value-added tax refund that can be processed immediately. It's a 'timely rain'!" Deng Fei, the person in charge of the company said.
Since April, more and more companies have received tax refund "gifts", and the tax refund funds have directly eased the pressure on cash flow, illuminating the development path of countless companies in the "cold spring" of the epidemic.
Recently, the Ministry of Finance and the State Administration of Taxation issued another document to further speed up the progress of tax refund.
The data shows that from April 1st to 20th, the amount of residual tax refunds in corporate accounts reached 455.2 billion yuan. In addition, the old tax refund policy continued to implement the old tax refund in the first quarter of 123.3 billion yuan. This year, a total of 578.5 billion tax refunds have been processed. Yuan.
Tax reductions, tax rebates, tax deferrals... A series of preferential tax and fee policies have been introduced one after another, reducing the burden on enterprises and increasing the confidence and confidence in innovation and development.
From 2016 to 2020, the new tax cuts and fee reductions totaled 7.6 trillion yuan; in 2021, the new tax cuts and fee reductions exceeded 1 trillion yuan.
In this tide of tax reduction and fee reduction, science and technology enterprises, manufacturing enterprises, small and medium-sized enterprises, etc. have become the key groups of policy attention.
Micro, small and medium-sized enterprises are a new force in economic and social development, and they are also the market players that have been hit the hardest by the epidemic.
In recent years, a series of tax and fee reduction policies have focused on small, medium and micro enterprises to help them solve their difficulties.
This year's government work report proposes that "staged exemption of value-added tax for small-scale taxpayers" "for small and micro enterprises with an annual taxable income of 1 million to 3 million yuan, the corporate income tax will be halved", and further increase the help Support strength.
"I didn't expect that the corporate income tax can be 'discounted'. After the reduction and exemption rate is further increased, our company can enjoy more reductions and exemptions on the basis of the original preferential treatment, which is 32% less than the original payment, which makes us very encouraged." Nanjing. Qi Min, financial director of Hudong Municipal Engineering Co., Ltd., said.
In order to encourage enterprises to innovate, the R&D expense super deduction policy has undergone several optimizations and adjustments—in 2017, the R&D expense super deduction ratio was increased; in 2018, the policy enjoyment of the R&D expense super deduction ratio to 75% was expanded to all enterprises. .
This year, the ratio of additional deduction of R&D expenses has been further increased. From January 1, if the R&D expenses actually incurred by the enterprise have not formed intangible assets and are included in the current profit and loss, they will be deducted according to the actual amount and then calculated according to 100% of the actual amount incurred. % plus deduction, the formation of intangible assets is amortized before tax at 200% of the cost of intangible assets.
Policies continue to increase, and the intensity is constantly upgraded.
Since the beginning of the year, the Ministry of Finance and other departments have issued more than 20 tax support policies, including the extension of tax reduction policies, support for manufacturing, small and micro enterprises and individual industrial and commercial households, and support for the development of special industries.
Stay in the green hills and win the future.
Tax reductions and fee reductions, "releasing water and raising fish", and tens of millions of enterprises have gone into battle lightly. These practical tax and preferential policies have revitalized the market players and injected a steady stream of impetus into the long-term stability and high-quality development of the economy.
3 Tax collection and management reform to improve the level of tax governance
Since the 18th National Congress of the Communist Party of China, my country's tax collection and management reform has been continuously deepened, and it has been promoted in concert with the tax system reform.
In 2015, the Central Office and the State Office issued the "Plan for Deepening the Reform of the State Taxation and Local Taxation System", further strengthening cooperation between the state and local taxes; and the following national tax and local tax agencies combined.
In 2019, the original three-phase golden tax system of national tax and local tax was merged.
Since then, the reform of the tax collection and administration system has begun, with the consolidation of institutions, the simplification of the process, the significant improvement in the efficiency of tax collection and administration, and the convenience of tax administration and payment.
In March 2021, the Office of the CPC Central Committee and the Office of the State Council issued the "Opinions on Further Deepening the Reform of Tax Collection and Administration" (hereinafter referred to as the "Opinions"), proposing the goal of smart tax construction with "synthesis" as the core essence.
Deepening the reform of tax collection and administration has become a profound change that will continue the past and usher in the future.
"The new round of reform reflects the conceptual transition of tax collection and administration from incremental reform to comprehensive deepening reform. It is to promote the systematic and comprehensive optimization of tax law enforcement, services, and supervision under the framework of comprehensive rule of law, and it is also deeply integrated into the 'delegation, regulation and service'. Reform and implement the major decision-making and deployment of the requirements of tax administration according to law." Liu Jianwen, director of the Peking University Financial and Economic Law Research Center, pointed out.
"It's really worry-free. You don't have to go to the social security center to line up, and you don't have to run back and forth." Ms. Bai from Yueqing, Zhejiang, "hand-held" social security payment, and completed the social security payment in less than 5 minutes.
With the completion of the smart taxation system, many "run at most once" matters have been "one-finished" on the mobile phone for tax payment, invoice processing, information reporting, and certificate processing.
Comprehensively promoting the digital upgrade and intelligent transformation of tax collection and management is an important part of the "Opinions".
Over the past year or so, a number of initiatives have been implemented in various places, such as the construction of smart taxation, the reform of electronic invoices, and the sharing and application of tax big data.
A unified national e-invoice service platform has been established to provide taxpayers with free online invoice issuance, delivery, inspection and other services 24 hours a day.
From tax cadres with tax receipts to "collect taxes", to taxpayers sending tax returns to tax offices to "report tax", and then to the establishment of a natural person tax management system in the 2018 personal income tax reform, to achieve automatic "tax calculation", tax collection and management The development process of modernization is particularly clear.
From "managing tax by ticket" to "managing tax by number", it not only improves the service level of tax collection and management, facilitates taxpayers, but also reduces the cost of tax collection and brings tax management dividends.
Repeated tax collection and management reforms have achieved leaps and bounds in the level of tax governance.
Today, the tax collection and management model is moving towards professional, informatization, scientific and refined management, and the basic, pillar and guarantee role of taxation in national governance is becoming increasingly prominent.
(Reporter Lu Yuanzhen)