Core point of view: optimization and adjustment is not a policy exit, but keeps pace with the times, which reflects the adaptability of tax preferential policies and economic development and the accuracy of policy strength. With the benign interaction between "a promising government" and "an effective market", various policies will be introduced in due course, and various measures to benefit the people will be implemented effectively, which will stimulate the endogenous motivation and innovation vitality of more enterprises.
Preferential tax policy is an important part of active finance, and it is also a direct, effective and fair policy that benefits enterprises.
The data shows that in the first quarter, the national tax reduction and fee reduction and tax refund extension were 367.98 billion yuan. In batches, the first batch of policies implemented at the beginning of the year increased tax reduction and fee reduction by179.69 billion yuan, among which small-scale taxpayers with monthly sales below102.43 billion yuan were exempted from value-added tax, and the collection rate of small-scale taxpayers decreased from 3% to 1% by 38.99 billion yuan.
Promoting sustained economic improvement and achieving high-quality development cannot be separated from hundreds of millions of dynamic and resilient business entities. In April, China Purchasing Managers Index showed that the production and business activities of enterprises continued to pick up. The expected index of production and business activities is 54.7%, which continues to be at a high level, and the confidence of enterprises in the recent market development is stable. It can be said that the exchange of "subtraction" of taxes and fees for "addition" of enterprise benefits and "multiplication" of market vitality is not only the meaning of supply-side structural reform, but also an important way to promote the high-quality development of China's economy.
It should be noted that since the beginning of this year, with the steady recovery of China's economy, China has optimized and adjusted its tax and fee support policies under the overall consideration of financial sustainability and the need to help enterprises out of difficulties. What needs to be clear is that the optimization and adjustment is not a policy withdrawal, but changes with the changes of the times and the situation, which reflects the adaptability of tax preferential policies and economic development and the accuracy of policy strength.
For example, on March 24th, the the State Council executive meeting decided to increase the pre-tax deduction ratio of R&D expenses of qualified industrial enterprises from 75% to 100%, which will be implemented as an institutional arrangement for a long time. On the one hand, other qualified industrial enterprises are consistent with the policies of R&D expenses deduction for manufacturing and small and medium-sized science and technology enterprises, which further increases the support for scientific and technological innovation and is conducive to continuously stimulating the innovation vitality of business entities; On the other hand, this policy, as an institutional arrangement, has been implemented for a long time without a deadline, which is conducive to stabilizing the expectations of business entities and boosting the confidence of enterprises in innovation and development.
In the next step, relevant departments still need to take advantage of the situation, focus on the primary task of high-quality development, adhere to the principle of stability, ensure the continuity and stability of tax and fee policies, and support the protection of business entities and the employment of residents.
It should be noted that the corporate tax burden has decreased, and the overall cost is still high. It is necessary to accurately implement and constantly optimize and improve the tax support policy. Facing the new situation, we should comprehensively consider the financial affordability and the need to help enterprises get out of the predicament. On the basis of implementing the previous policies, we should further improve the preferential tax and fee policies according to the actual situation, highlight the support for small and micro enterprises and individual industrial and commercial households, stabilize market expectations, boost market confidence, and constantly stimulate the vitality of business entities.
Good policies should be implemented in details, and quality services are equally critical. Continuously improve the implementation effect of tax refund, tax reduction and fee reduction policies, continuously improve the pertinence, timeliness and effectiveness of policy implementation, and continuously optimize tax payment services to ensure that relief, deferred payment and refund are in place. It is necessary to make good use of various channels to carry out "one-to-one" policy push and "peer-to-peer" counseling and reminding, so that enterprises can know everything, know it early and enjoy it.
Looking at the market situation from the tax data and the macro-economic situation from the micro-business entities, the policies are effective, the enterprises are confident, and the economic resilience of China is increasingly apparent. I believe that under the benign interaction between "a promising government" and "an effective market", various policies will be introduced in due course, and various benefits will be implemented and achieved, which will stimulate the endogenous motivation and innovation vitality of more enterprises.