On June 5, 20 18, according to the central government's decision on deepening the reform of the party and state institutions, the State Council's institutional reform plan and the deployment requirements of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the reform of the national tax and local tax collection and management system, Chongqing State Taxation Bureau and Local Taxation Bureau formally merged to form Chongqing Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
20 18, 15 On the morning of June 20th, after the solemn ceremony of raising the national flag and singing the national anthem, the newly established Chongqing Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) was established, marking the formal merger of the former Chongqing State Taxation Bureau and the former Chongqing Local Taxation Bureau.
Wu Cunrong, member of the Standing Committee of Chongqing Municipal Committee, executive deputy mayor of the municipal government, and head of the taxation special group of the Municipal Committee's institutional reform coordination group, attended the ceremony and unveiled the new institution.
When it comes to Chongqing, the first thing that comes to mind is hot pot, tourism and online celebrity city! Indeed, Chongqing has become a key city for domestic tourism in recent years, and tourists come and go, which is very lively.
With the rapid development of service industry in Chongqing, service tax has become a major focus of Chongqing's fiscal revenue. The service industry has low technical requirements and high profits, so many people have come to work in the service industry. However, the high profits of service-oriented enterprises bring high taxes!
Therefore, enterprises need to carry out tax planning to reduce the tax pressure of enterprises and obtain the maximum profit. Doing a good job in tax planning is definitely inseparable from preferential tax policies, so we must understand these preferential tax policies about Chongqing:
Many preferential tax policies in Chongqing belong to the investment mode of headquarters economy, and enterprises are allowed to settle in the park to enjoy preferential tax policies. The preferential tax policies of the park mainly include:
Limited companies registered in the park can enjoy value-added tax and enterprise income tax refund, and the highest tax refund ratio can reach 70%-90%;
A sole proprietorship enterprise registered in the park can enjoy the personal industrial and commercial income tax approved and levied. According to the invoiced amount, the approved individual income tax rate is between 0.5. % and 2. 1%, value-added tax 1%, surcharge 0.06%, and comprehensive tax rate as high as 3. 16%!
Enterprises need to choose appropriate preferential tax policies according to their own actual conditions, and the tax burden of value-added tax is heavy, so they can consider the tax reward return of limited companies; The burden of enterprise income tax is heavy, so you can choose the taxation method recognized by the sole proprietorship enterprise to save tax, and of course you can combine the two preferential tax policies to achieve the best tax saving effect.