Measures to reduce taxes and fees have played an important role in stimulating market vitality and reducing the burden on enterprises. The implementation of the quantitative indicators of the 20 18 Government Work Report published by the Chinese government website shows that the scale of tax reduction and fee reduction in 20 18 is about 1.3 trillion yuan.
What's more, the responsible persons of the Ministry of Finance, State Taxation Administration of The People's Republic of China and other departments have indicated that a larger scale of tax reduction and fee reduction will be implemented in 20 19.
What are the key areas of tax reduction and fee reduction in 20 19? How to deepen the reform of VAT? What other measures are there to reduce the burden on enterprises? The reporter interviewed a number of financial and taxation experts, and everyone made suggestions for the new round of tax reduction and fee reduction.
Tax reduction and fee reduction in 20 18 years 1.3 trillion yuan.
On March 1 day, the Chinese government website released the quantitative indicators of the 20 18 "Government Work Report", which reduced taxes and fees for enterprises and individuals by 1.3 trillion yuan.
On 20 18, the government introduced a number of tax reduction measures. For example, in terms of value-added tax, the value-added tax rate of manufacturing and other industries will be lowered from 17% to 16% in May/8, and the value-added tax rate of transportation and basic telecommunications will be lowered from 1 1% to 10%. In terms of personal income tax, the first step of personal income tax reform is from 18 years 10 to 2065438 10/day for three months, and the tax reduction is about 1 0 billion yuan, so more than 70 million taxpayers need not pay taxes.
According to the data released by State Taxation Administration of The People's Republic of China, three measures to deepen the reform of value-added tax were implemented one after another on May 1 8, with a total tax reduction of 298 billion yuan from May to June 10; The personal income tax reform was implemented in June of 10, and the tax reduction was 31600 million yuan. In the first 10 month, the preferential tax policy of supporting "double innovation" was implemented, and the tax reduction was 678.9 billion yuan.
The tax reduction effect can also be confirmed by the annual tax revenue data, and the tax revenue growth in 20 18 shows obvious characteristics of "high before and low after". The data shows that 20 18 years ago 1 1 month, the tax revenue (excluding export tax rebate) organized by the national tax authorities increased by 9.5% year-on-year, of which the increase in the first four months was 16.8% and 5 ~1/kloc-.
At the end of February, Yang Zhiyong, a researcher at the National Institute of Economic Strategy, said that under the proactive fiscal policy, there should be a package of tax cuts to provide expectations and improve the transparency of tax cuts. If the relevant reform measures of 20 19 are put in place, it will promote economic growth. Under the background of tax reduction, enterprises operate well, which is helpful to promote fiscal revenue growth.
Establish a modern value-added tax system
As the largest tax in China, the reform of value-added tax has always been concerned by society and enterprises.
From May 2065438 to May 2008 1, three measures of value-added tax reform were implemented, and the value-added tax rates of manufacturing industries and other industries were reduced from 17% to 16%, and the value-added tax rates of transportation, construction, basic telecommunications services and agricultural products were from 1 1%.
At the same time, the standards of small-scale taxpayers of value-added tax are unified, so that more enterprises can enjoy the tax preferential treatment with lower tax rate. It is also decided that enterprises in advanced manufacturing industries such as equipment manufacturing and modern service industries such as R&D and power grid enterprises that meet the requirements will be refunded the input tax that has not been deducted within a certain period of time. After the implementation of these measures, the tax burden of market players will be reduced by more than 400 billion yuan throughout the year.
What is the key content of this year's VAT reform? On March 2nd, Liu Shangxi, member of the Chinese People's Political Consultative Conference and president of China Academy of Fiscal Science, said in an interview with the National Business Daily that deepening the reform of value-added tax is a key point at present, with the goal of establishing a modern value-added tax system, mainly tax rate reform. How and how much to adjust the value-added tax rate still needs to wait for the introduction of the plan.
Li, director of the Institute of Finance and Taxation Policy and Application of Beijing National Accounting Institute, told the reporter that value-added tax, as the largest tax in China, has a wide range of collection because of its broad tax base, involving goods, services, real estate, intangible assets and other fields. Therefore, reducing the value-added tax will play an important role in achieving the goal of a proactive fiscal policy.
Li Jian suggested that reducing the VAT rate should be coordinated with the goal of degenerate VAT rate reform, that is, to maintain the stability of the policy, unify the reduction of VAT rate with the degenerate VAT rate in future VAT legislation, and minimize the tax compliance cost problem that may be caused by tax rate adjustment.
A plan to reduce the social security rate will be formulated.
In addition to value-added tax and corporate income tax, social security fees have also become an important cost for enterprises in recent years. Many experts believe that reducing taxes and fees will provide space for China's economic growth, especially appropriately reducing social security rates.
Previously, the relevant responsible persons of several ministries and commissions released positive signals. In June 5438+10, Zhang Jinan, Minister of Human Resources and Social Security, said that he would speed up the research on the implementation plan to reduce the social insurance rate; In the same month, Liu Kun, Minister of Finance, said in an interview with the media that he would cooperate with relevant departments to actively study and formulate a comprehensive plan to reduce the social insurance premium rate, so as to further reduce the social security payment burden of enterprises.
At present, the social insurance premiums of provincial institutions and urban and rural residents are collected by the tax authorities. But for enterprises, this transfer does not involve social insurance premiums paid by enterprises for the time being.
The reporter learned that the unified collection by tax authorities is not to pursue the temporary high growth of social security premium income, but to improve the efficiency of social security fund collection and management, reduce the collection cost and realize the sustainable growth of social security premium income through reform.
Hu, a professor at Shanghai University of Finance and Economics, pointed out that this will help protect the income from social insurance premiums and create a fair market environment. On the basis of the actual payment base, the rate will be reduced by stages, and the overall social security rate standard will be lowered, so as to finally achieve the goal of stabilizing the burden.
Feng, a professor at the National School of Administration, also said that the tax department's collection and management model will make the collection more standardized and efficient, thus ensuring the safe, balanced and sustainable growth of social security funds, which will also help control the social burden and lay a good foundation for improving the overall level of social security premiums.