Tax-related risks in tax depressions;

1, tax loss;

2, market failure, high-quality enterprises may not be able to compete with ordinary enterprises in tax depressions;

3. Enterprises or individuals who violate the principle of fairness and are in a tax depression may pay less taxes while earning high income, making the tax system lose its function of adjusting the income gap.

Second, analysis

Tax depression means that the state does not give preferential tax policies, but the local government can return part of the tax revenue to enterprises. In this case, because everyone pays the same amount of tax, but the local government can give it back in that place, which will actually lead to its lower tax cost. This is the second type of tax depression. The tax depression is a place where the tax cost is lower than other places, so there are two reasons for the formation. One is that the state gives him policies, and the other is that the local government gives financial returns.

3. What are the tax depression policies?

1, small-scale sole proprietorship enterprises approved to levy, the comprehensive tax rate is about 5%, and a special invoice of 3% value-added tax can be issued as a deduction, with an annual limit of 5 million;

2. Small-scale individual industrial and commercial households are approved to levy, and the comprehensive tax rate is about 4.5%. A special invoice of 3% value-added tax can be issued as a deduction. If the annual limit is less than 5 million, you can enjoy the policy of exempting 300,000 ordinary tickets from value-added tax.

3. The general taxpayer limited company's tax refund policy: the value-added tax returns to 30% to 80% of the local retained part, the enterprise income tax returns to 30% to 50% of the local retained part, the value-added tax returns to 50%, and the enterprise income tax returns to 40%.