However, there are still some places that go their own way and violate the rules.
Today (28th), the Supervision Office of the General Office of the State Council released the "Notice on Supervision of Illegal Taxation, Apportionment of Donations and Debt-raising in Jingxian County, Hebei Province" (hereinafter referred to as the "Notice"), which exposed related issues.
Image source: China government network
On the afternoon of the 28th, the website of the Supervision Committee of the Commission for Discipline Inspection of Hebei Province issued a notice saying that the Hebei Provincial Party Committee and the provincial government attached great importance to issues such as illegal taxation, apportioning donations and borrowing for inspection in Jingxian County of Hengshui City. The Supervision Committee of the Provincial Commission for Discipline Inspection and the Supervision Committee of Hengshui City Commission for Discipline Inspection are conducting an investigation and will seriously pursue accountability according to the rules and regulations.
Image source: website of Hebei Provincial Commission for Discipline Inspection and Supervision
Jingxian County, Hebei Province was criticized by the State Council;
Illegal taxation, debt to engage in image project
According to the Circular, according to the clues reflected by the masses on the "internet plus Supervision" platform in the State Council, the State Council Supervision Office recently sent personnel to Jingxian County, Hengshui City, Hebei Province to make an unannounced visit to local illegal taxation and other issues.
The specific circumstances found by the inspection include:
First, the Jingxian government unrealistically assigned tax tasks and ranked tax progress. After investigation, in April, 2020, Jingxian county government blindly assigned 848 million yuan to 16 townships for the first half of the year, with a year-on-year increase of 15.72%, including 425 million yuan for the second quarter, with a year-on-year increase of/kloc- In order to increase the intensity of collection, the Jingxian government illegally reported the progress of township tax completion on a daily basis. However, due to the epidemic situation, it is generally difficult for local enterprises to operate. By the end of the levy period in the second quarter of June 15, all towns and villages had only completed tax revenue of 302 million yuan, down 15.77% year-on-year, with a completion rate of 70.9%.
Two, the tax bureau of Jingxian county to carry out centralized payment of overdue taxes. Due to the large gap in the completion of tax tasks in the first half of the year, since the end of April, Jingxian Taxation Bureau has twice proposed to the Jingxian Government to pay the overdue taxes in a centralized way, and under the coordination of the Jingxian Government, together with the County Natural Resources and Planning Bureau and other departments, it has paid the urban land use tax in a centralized way for enterprises that occupy industrial land, paid the farmland occupation tax for enterprises or individuals that actually occupy land but do not supply it, and paid the value-added tax and property tax owed by some enterprises for many years. In order to strengthen the payment, the Jingxian government coordinated the taxation and public security departments to establish a "tax police contact mechanism", and the relevant tax officials clearly put forward the demand for payment in the WeChat group, and warned enterprises that "those who refuse to pay will be handed over to the public security according to the tax police contact mechanism". As of June 19, Jingxian County Taxation Bureau has urged urban land use tax and late payment fee144.130,000 yuan, and cultivated land occupation tax and late payment fee10.7706 million yuan. According to statistics, in May, the urban land use tax and cultivated land occupation tax collected by Jingxian County were 25.88 times and 3.27 times that of the same period last year, respectively.
Three, individual grass-roots tax authorities to the enterprise tax task decomposition, levy "excessive tax". In late May, Longhua Tax Branch of Jingxian County Taxation Bureau illegally decomposed the tax task of 64.22 million yuan in Guang Chuan Town in the second quarter into 260 enterprises because Guang Chuan Town was at the bottom of the ranking in the completion progress of tax tasks in towns and villages in the second quarter, and there was a big gap between it and the tax targets and tasks proposed by superiors. During the unannounced visit of the inspection team, the relevant enterprises reported that the tax personnel informed the tax task decomposition by telephone and WeChat, which caused great pressure on the enterprises. In order to raise the current tax revenue in the second quarter, on May 23, Longhua Taxation Branch clearly informed the enterprises in Guang Chuan Town through WeChat group that "enterprises should not deduct the input tax when reporting the value-added tax in May". At the request of Longhua Tax Branch, some enterprises failed to declare the input tax deduction when they paid the value-added tax in May, when they had obtained the input tax deduction invoice. After investigation, 59 enterprises within the collection and management scope of Longhua Tax Branch did not deduct the input tax in May, and the input tax that can be certified and deducted was 6.495 million yuan. There is a problem that some enterprises should deduct it. The above-mentioned behavior of Longhua Tax Branch violates the provisions of the State Administration of Taxation and the Ministry of Finance on "it is strictly forbidden to deduct the input tax from enterprises" and constitutes an "over-tax".
Four, individual towns in the name of poverty alleviation to apportion donations to enterprises. After investigation, on June 9th, Jingxian Poverty Alleviation Office reported the ranking of 16 townships "100 enterprises help thousands of households", and Guang Chuan Town ranked first from the bottom, third from the bottom and fifth from the bottom in terms of enterprise participation rate, assistance coverage rate of poor households and assistance equivalent amount. In order to improve the ranking as soon as possible, on June 15, the party and government leading group of Guang Chuan Town decided to mobilize donations to 53 enterprises that have not been helped, and proposed that the donations of small enterprises should not be lower than that of 500 yuan, and the donations of large enterprises should not be lower than 1000 yuan. On June 16, the responsible comrades in charge of industry in this town called a meeting of relevant enterprises, asking them to make donations on the spot, only accepting cash and not providing receipts. For enterprises that did not donate on site, the staff repeatedly urged donations by telephone, WeChat, etc., and made it clear that June 19 was the deadline. As of June 19, among the 53 enterprises attending the meeting, * * * 46 enterprises donated money, with a total amount of 3.150,000 yuan.
Five, debt to engage in the inspection, the general assembly, the preparation of the image project. The inspection found that in 2020, Jingxian arranged a large number of construction projects to welcome the re-inspection of provincial garden counties, create national garden counties, create provincial clean cities, and host the fourth Hengshui Tourism Industry Development Conference (referred to as the Tourism Conference). However, due to the tight fiscal revenue and expenditure, it has to be solved by borrowing. Taking the Tourism Conference as an example, Jingxian arranged 1 1 key projects such as Jingzhou Tower Scenic Area Promotion Project, Yafu Park Scenic Area Promotion Project, Grand Canal Landscape Corridor, Dongzi Cultural Town, Smart Lampposts, and main street beautification, with a planned investment of more than 263 million yuan, of which 6 projects have no budget, and it is planned to solve about1by applying for special bonds or general bonds. In order to welcome the convening of the Tourism Conference and enhance the image of the city, in the absence of a budget at the beginning of the year, on February 17, the executive meeting of Jingxian government decided to implement lighting projects for the main streets and scenic spots in the city. The project bidding was completed on May 6th, with a planned investment of15 million yuan. The main construction content is the installation of landscape street lamps, and the funds are clearly allocated by the county finance according to the facts.
The Circular pointed out that from the inspection situation, the Jingxian government and relevant units are not determined to implement the decision-making arrangements of the CPC Central Committee and the State Council, and the measures are not effective. The working methods are simple and extensive, and the work style is floating, which seriously infringes on the vital interests of enterprises and the masses and damages the credibility of the party and the government.
The main reasons for these problems are:
First, we did not adhere to the principle of seeking truth from facts, divorced our work from reality, and unilaterally pursued outstanding achievements. The Jingxian government did not fully study and analyze the impact of the epidemic on the local economic situation, and did not lower the target and task in time according to the changes in the actual situation. On the contrary, in order to pursue outstanding achievements, it blindly raised the tax target and task, and linked it to the annual performance appraisal, resulting in grass-roots units being flexible and forced in policy implementation in order to catch up with the progress and tasks.
Second, the consciousness of administration according to law is weak, and they are used to making decisions at will and enforcing the law willfully. For example, the Jingxian government decided to spend15 million yuan of financial funds to engage in the lighting project of the tourism conference, knowing that there was no budget guarantee; Longhua Branch of Jingxian Taxation Bureau requires enterprises not to deduct the input tax, which is decided by individual responsible persons without authorization and fails to perform any reporting procedures.
Third, the establishment of standard appraisal is too frequent, and the grassroots are helpless and overwhelmed. From the inspection, some localities and departments are still engaged in too many activities of creating, reaching standards and appraising, and the frequency is too high, and they have not been adjusted in time according to the requirements of promoting epidemic prevention and control and economic and social development as a whole. Many of them are vigorously promoted by higher-level governments, and there are rigid indicators. Grassroots units passively participate, compare with each other, and have a heavy burden.
Premier: the policy of reducing the burden and loosening the shackles for enterprises is said to be done.
On June 24th, the Premier said at the executive meeting in the State Council, "To protect the market players, we should not only step up efforts to support enterprises to bail out, but also tap the potential of optimizing the business environment by deepening the reform of the streamline administration, delegate power, strengthen regulation and improve services, so as to stimulate the market vitality".
On the same day, the meeting was deployed to further reduce the start-up time of enterprises and clean up and standardize the fees charged by trade associations and chambers of commerce. The Prime Minister said that to do a good job of "six guarantees" and implement the task of "six guarantees", we should put the main body of the insurance market in a more prominent position to ensure employment and basic people's livelihood.
"It is necessary to reduce the burden on market players and increase their vitality, so that the original market players can remain active to the greatest extent, and new market players will continue to emerge, keeping the bottom line of the' six guarantees' and stabilizing the basic economic disk." The Prime Minister said.
We must resolutely achieve the "five prohibitions"
On the same day, the meeting decided to further clean up and standardize the fees charged by trade associations and chambers of commerce on the basis of the substantial reduction of administrative fees and service fees of natural monopoly industries, so as to reduce the burden and help the original market players.
The Prime Minister said: "It is too difficult to start a business now. Many' various fees' not only disturb the market fairness, but also seriously affect the expectations of enterprises."
To this end, the meeting demanded that the "five prohibitions" should be resolutely implemented: it is strictly forbidden to rely on government departments or use industry influence to force enterprises to join and charge fees; It is strictly forbidden to use statutory duties and government authorization to collect fees in violation of regulations; It is strictly forbidden to collect fees for activities that meet the standards through appraisal; It is strictly forbidden to identify illegal charges through professional qualifications; It is strictly forbidden to charge only without service or to charge repeatedly.
"At present, under the circumstances that China's economy is facing great risks and challenges at home and abroad, we have to unload the heavy burden for enterprises and move forward lightly. The policy of reducing the burden on enterprises must be done! " The Prime Minister said.
It is estimated that the annual tax reduction and fee reduction for enterprises will be 2.5 trillion yuan.
A few days ago, People's Daily published an article entitled "Stabilizing market players to keep the ecological bottom line, reducing taxes and fees, and promoting high-quality economic development".
Image source: People's Daily Online
The article said, "We must resolutely put the tax reduction and fee reduction policy on enterprises, stay green and win the future." At the two sessions this year, a sentence in the government work report made many enterprises eat "reassurance".
Hundreds of millions of market players have become the "Castle Peak" of China's high-quality economic development. The tax authorities "reduced" taxes and fees and "increased" services in exchange for the "multiplication" of enterprise benefits, which boosted the confidence of market players and turned the "Castle Peak" into "Jinshan Yinshan".
The article pointed out that due to the epidemic, domestic consumption, investment and exports declined, and many enterprises faced difficulties. How to stabilize hundreds of millions of market players and help enterprises, especially small and medium-sized enterprises and individual industrial and commercial households tide over the difficulties? The tax authorities have faithfully implemented various policies and measures to reduce taxes and fees, and given support to enterprises in terms of reducing costs, reducing burdens and stabilizing foreign trade.
Small and medium-sized enterprises are the capillaries of market economy and the main force to absorb employment. Since the epidemic, the pressure on the production and operation of small and medium-sized enterprises has increased, and whether they can "survive" or "survive" is related to the livelihood of hundreds of millions of families. "The previous tax reduction and fee reduction policies due before June are all extended to the end of this year", "The income tax payment of small and micro enterprises and individual industrial and commercial households will be postponed until next year" ... The Government Work Report has given a shot in the arm to small and medium-sized enterprises.
Li Ping, a researcher at State Taxation Administration of The People's Republic of China Institute of Taxation Science, said that it is estimated that the annual tax reduction and fee reduction for enterprises will be 2.5 trillion yuan, which is a major decision-making arrangement to achieve "six stabilities" and "six guarantees". Through the organic combination of the staged strategy of "keeping the green hills" and the long-term strategy of "winning the future", a larger scale tax reduction and fee reduction will be pushed to a new height and stage. Further tax reduction and fee reduction will help to eliminate the adverse effects of the epidemic, ease the downward pressure on the economy, boost the confidence of market participants in resuming work, production and business, and help market participants survive and develop.