Over the past year, the tax policy has continued to exert its strength. According to the deployment of the Central Economic Work Conference in 20021,a new tax reduction and fee reduction policy has been implemented, and support for small and medium-sized enterprises, individual industrial and commercial households and manufacturing enterprises has been increased. As of 1 1 month 10, the national tax system has handled a total of 3.7 trillion yuan of new tax reduction and fee reduction and tax refund deferral, which has provided assistance for China's economic ship to ride the wind and waves forward.
"Keep" the Castle Peak and "Steady" the Course.
At the beginning of this year, a new combined tax and fee support policy was quickly introduced. On the basis of tax reduction and fee reduction in previous years, a series of targeted innovative measures reflect the profound insight of the CPC Central Committee and the State Council on "time" and "potential" and the courage and determination to make hundreds of millions of market players live a "good life".
Turning over the new guidelines for combined tax and fee policies in 2022, it is not difficult to find that these policies include both phased measures and institutional arrangements; There are both reduction and exemption policies, deferred payment and tax refund measures; There are not only universally applicable burden reduction policies, but also special assistance measures in specific fields; There are both continuous arrangements and new deployments; There are both policies implemented by the central government and measures implemented independently by local governments according to law.
Behind the 3.7 trillion yuan new tax reduction and fee reduction and tax refund deferral, a series of tax refund, tax reduction and deferral policies have taken root, supporting enterprises to "stay" in the green hills, and supporting China's economic ship to "stabilize" its chassis and "stabilize" its course.
-"retreat" into a new world
On April 1 day of this year, a large-scale tax refund for retention began to be implemented. In the new combined tax and fee support policy, large-scale value-added tax refund is the "highlight". According to the data, as of 1 1 month 10, the total tax refund has reached 2,309.7 billion yuan, which has become an important force to help market players climb the slope.
Good policies need to be implemented quickly. In order to let market players enjoy the policy dividend as soon as possible, the original task of tax refund for the whole year was completed in the second quarter ahead of schedule, and in July, seven new industries were expanded to refund taxes, which further improved the tax refund speed.
Good policies need to be implemented steadily. In the process of large-scale value-added tax refund, the tax authorities adhere to the five measures of "fast tax refund, beating and cheating, strict investigation of internal mistakes, welcoming foreign supervisors, and continuous publicity", and persist in cooperating with the financial, people's bank of China, public security and other departments to ensure that the money is steadily lost.
What did the enterprise do with the funds returned to the account?
The sample survey of enterprises organized by the tax authorities shows that the tax refund funds retained by enterprises are mainly used for expanding production, technology research and development, and paying salaries. Fan Yong, secretary of the Party Committee and professor of the School of Finance and Taxation of the Central University of Finance and Economics, said that the value-added tax rebate can effectively alleviate the pressure of corporate capital flow and make the market players hit by the epidemic slow down and turn around.
-"reduce" the burden of light travel.
Tax refund will make the enterprise's funds fall from "paper" to "account" and stimulate new vitality. Tax reduction will help enterprises to unload their burdens and speed up their running.
Since the beginning of this year, policies such as pre-tax deduction of equipment and appliances income tax for small and medium-sized enterprises, exemption of value-added tax for small-scale taxpayers of value-added tax, reduction and exemption of "six taxes and two fees" for small and micro enterprises, and reduction and exemption of enterprise income tax for small and micro enterprises have been introduced one after another, which has significantly reduced the amount of tax paid by many enterprises.
In the storm, every market subject is moving forward under the protection of the big ship of China economy.
For industries that are greatly affected by the epidemic, taxes continue to convey the policy temperature. Since the beginning of this year, the branches of aviation and railway transport enterprises have suspended the advance payment of value-added tax, the income from public transportation services has been exempted from value-added tax, and the income from express delivery services has been exempted from value-added tax, thus providing timely assistance to difficult industries.
This year, the sunshine of tax reduction also shone on the food, clothing, housing and transportation closely related to the people.
Individuals who meet the requirements for buying houses can enjoy the preferential treatment of personal income tax refund, the "six taxes and two fees" reduction and exemption for the old-age care service industry, the corresponding preferential treatment of personal income tax when opening a personal pension account, and the special additional deduction of personal income tax for infant care under 3 years old.
In the beautiful life picture of "providing for the old, providing for the young, living and living", and satisfying the people's yearning for a better life, taxation uses its own "subtraction" to add to people's happiness.
-"take a breath" and then "work harder"
Since the beginning of this year, the policy of deferred tax payment has been introduced one after another. Small and medium-sized enterprises in the manufacturing industry delay the payment of some taxes and fees, delay the payment of basic old-age insurance premiums, unemployment insurance premiums and work-related injury insurance premiums for enterprises in stages, and delay the payment of basic medical insurance premiums for employees in stages, and continue to extend the "five taxes and two fees" such as income tax for small and medium-sized enterprises and individual industrial and commercial households in the manufacturing industry for four months after the expiration of the deferred payment period.
"Retreat", "reduce" and "slow down", let the machine move, let the workshop ring, and let China's economy run smoothly-the word "stable" is the criterion for taxation to play its functional role.
According to the data of VAT invoices, with the rapid implementation of a series of tax and fee support policies, the sales revenue of national enterprises increased by 1. 1% year-on-year in the second quarter, reversing the previous decline and increasing by 3.4% year-on-year since the third quarter, showing a good momentum of stabilization.
"Advance" before "new" energy power accelerates
Report to the 20th CPC National Congress of the Party emphasized that innovation is the first driving force. Only by implementing the innovation-driven strategy can we open up new fields and new tracks for development, and ensure that China's economic ship will be stable and far-reaching.
In the first half of the year, the pre-tax deduction ratio of R&D expenses of small and medium-sized science and technology enterprises will be increased to 100%, and in the second half of the year, enterprises will reap more tax red packets from innovation.
The the State Council executive meeting held on September 7th made it clear that in the fourth quarter of this year, three phased tax reduction policies will be implemented to support enterprise innovation, so as to encourage enterprises to increase investment and enhance their innovation capability. Subsequently, the Ministry of Finance, the State Administration of Taxation, the Ministry of Science and Technology and other departments clarified the above preferential matters.
Li Xuhong, director of the Institute of Finance and Taxation Policy and Application of Beijing National Accounting Institute, said that the combined tax and fee support policies such as R&D expenses plus deduction will help encourage enterprises to increase investment in scientific and technological R&D, which will not only help enterprises improve their own business conditions and realize industrial upgrading, but also be the key to improving their comprehensive national strength and increasing their economy in the medium and long term.
According to the tax data, as of 1 1 month 10, high-tech industries and high-tech enterprises refunded 405.6 billion yuan, and their sales revenue increased by 7.2% year-on-year.
Under the background of the domestic epidemic rebound and the impact on the industrial production cycle, the high-tech industry still has a bright performance. Before 1 1 month, the investment in high-tech industries increased by 19.9% year-on-year, the added value of high-tech manufacturing industry increased by 8%, and the added value of equipment manufacturing industry increased by 6.2% year-on-year.
"expanding" large domestic demand into new waters
When planning economic work next year, the Central Economic Work Conference made it clear that the first thing is to focus on expanding domestic demand and give priority to restoring and expanding consumption.
Consumption is a lasting power to promote high-quality economic development, a key link and an important engine to smooth the domestic cycle, and an important content to meet people's needs for a better life. As one of the "Troika" driving economic growth, expanding domestic demand has always been an important focus of China's economic development.
In fact, to promote the expansion of domestic demand, taxation has been exerting its strength. Behind the "Buy in buy buy", there is more promotion from taxes.
Buying a car has new tax incentives.
If you buy some passenger cars, you can reduce the car purchase tax. This year's phased reduction of the purchase tax on some passenger cars will accurately target the benefits to passenger cars with small displacement, economy and large proportion.
If you buy a new energy vehicle, you can enjoy the car purchase tax exemption policy. In September this year, this preferential policy, which began in 20 14, was extended for the third time. Experts said that the tax exemption policy for new energy vehicles has been postponed again, which has stabilized social expectations and boosted market confidence, and is of great significance to promoting the strategic transformation of China's transportation energy and promoting the high-quality development of China's automobile industry.
At the end of this year 10, Haikou International Duty Free City, the world's largest duty-free shopping mall, opened. Subsequently, Hainan launched a tax-free consumption promotion activity for outlying islands.
Hainan's duty-free policy for outlying islands began in 20 14. Last year, the annual sales of duty-free shops in Hainan's outlying islands exceeded 60 billion yuan. At present, 24 provinces across the country have implemented the tax refund policy for departure, among which there are more than 800 tax refund shops in Beijing. In recent years, the coverage of the tax refund policy for departure has been continuously expanded, and convenient measures such as "buy and return" have been gradually implemented, effectively promoting the development of the tax-free industry.
Over the past year, taxation and commerce departments have successively issued a number of policies to support the development of related consumer industries. In promoting the recovery and development of the catering industry, the tax authorities have implemented various policies to help enterprises out of difficulties; In promoting the consumption of green smart home appliances, the tax authorities have fully implemented the VAT tax refund policy, effectively reducing the financial pressure of home appliance circulation enterprises.
Report to the 20th CPC National Congress of the Communist Party of China pointed out that efforts should be made to expand domestic demand, strengthen the basic role of consumption in economic development and the key role of investment in optimizing the supply structure.
In the new era, expanding domestic demand has a new mission under the background of high-quality development and supply-side reform. Among them, how should taxation work?
In the Outline of the Strategic Plan for Expanding Domestic Demand (2022-2035), there are many figures of taxation: promoting the healthy and orderly development of tax-free industry, optimizing the fiscal and taxation policies for promoting foreign trade development, perfecting the direct tax system, and perfecting the personal income tax system combining synthesis and classification, which points out the direction for taxation to promote the expansion of domestic demand.
Expanding domestic demand, increasing per capita disposable income and improving income distribution pattern are the basis. In the past two years, the personal income tax system has been continuously improved, laying the foundation for improving the income distribution pattern and expanding domestic demand to stimulate consumption.
Today, China has the most complete industrial system, the largest consumer market and the total human resources of 220 million people. The Central Economic Work Conference made a strategic judgment that "the economic operation is expected to rebound overall next year". In an interview, Wang Jun, Party Secretary and Director of the State Taxation Administration said that the goal of economic development next year is scientific, positive and steady, and the tax authorities will pay close attention to studying the tax and fee policies to support economic and social development next year, postpone optimization, improve reform and make precise efforts to make good use of steel. I believe that under the influence of many policies, including taxation, China's economy will be able to sail bravely against the wind without fear of "turning back the waves". (Reporter He Le)