First, pay more attention to the implementation of tax reduction and fee reduction in the overall situation of "six stability" and "six guarantees"
Tax reduction and fee reduction directly benefit enterprises and people, which is fair and efficient. The implementation of tax reduction and fee reduction is a concentrated expression of the overall situation of "two maintenance", "six stability" and "six guarantees" of tax authorities. The tax authorities at all levels in the province should unify their thoughts and actions with the decision-making and deployment of the CPC Central Committee and the State Council, plan and promote the tax work more actively in the overall situation of "six stabilities" and "six guarantees", effectively improve their political positions, and show their responsibility. In accordance with the deployment requirements of "Government Work Report" on "Resolutely implementing the tax reduction and fee reduction policies to enterprises, so as to stay green and win in the future", we should resolutely and comprehensively implement various tax reduction and fee reduction policies and measures promulgated by the central and local governments, even if the immediate difficulties are great. It is necessary to accurately grasp the changes in the economic situation, enhance the sense of hardship, focus on the "four efforts", increase the implementation efforts, let all kinds of market players effectively enjoy the tax reduction and fee reduction policy dividend, focus on stabilizing enterprises to ensure employment, and serve the overall situation of "six stabilities" and "six guarantees" in a solid and effective manner.
Second, strengthen the organization and leadership of stabilizing employment and ensuring employment.
Employment is the biggest livelihood and the top priority of "six stability" and "six guarantees". The tax authorities at all levels should unite their efforts to support stable employment, strengthen organizational leadership, and ensure maximum tax support for enterprises in key industries that absorb employment and key groups that start businesses. The main responsible comrades should be in front of the command, and the responsible comrades should take the lead in organizing and strengthening the work planning, deployment and implementation. Policies and regulations, tax policy, collection and management science and technology, tax service, tax publicity and other related functional departments. It is necessary to further refine the division of labor and cooperation, compact work responsibilities, and form a joint effort. It is necessary to actively put forward tax support suggestions and participate in the deployment of key work of local party and government to ensure employment through working mechanisms such as government employment leading group and employment situation investigation and consultation. It is necessary to strengthen the research on new situations and new problems through special work classes, effectively solve the problems and suggestions reflected by taxpayers and front-line tax personnel, resolutely get through the "middle obstruction" and smoothly realize the "last mile" policy.
Third, strengthen the implementation of inclusive tax reduction and fee reduction policies.
Tax authorities at all levels should focus on strengthening employment support for key industries and actively help small and medium-sized enterprises and individual industrial and commercial households. Absorb the main force of employment to help them get out of trouble. It is necessary to intensify efforts to implement key inclusive tax reduction and fee reduction policies, such as reducing the value-added tax rate, reducing social security premiums in stages, and reducing the inclusiveness of small and micro enterprises. Timely organize the implementation of small-scale taxpayers' value-added tax reduction and exemption policies that expire before the beginning of June 2020 and have been explicitly extended to the end of the year, as well as new tax reduction and fee reduction policies such as small and micro enterprises and individual industrial and commercial households' income tax deferred to 202 1. By implementing phased policies and institutional arrangements, we will actively create a good tax environment.
Fourth, optimize the implementation of tax policies for entrepreneurship and employment of key groups.
The tax authorities at all levels should optimize and strengthen the support for entrepreneurship and employment of key groups. Strengthen the implementation of the fixed tax deduction policy, and promote the entrepreneurship and employment of key groups such as retired soldiers, college graduates, poverty-stricken people with established files, registered unemployed people, zero-employment families and urban low-income families. Implement the policy of exempting demobilized military cadres who choose their own jobs and their dependents from value-added tax and personal income tax for three years. We will implement the policy of reducing and exempting the value-added tax and personal income tax for disabled entrepreneurs, the policy of collecting and refunding the value-added tax for the disabled, deducting the wages paid to disabled employees, and reducing and exempting the urban land use tax. Implement the policy of exempting overseas high-end talents and talents in short supply from personal income tax. We will strengthen the implementation of preferential policies such as value-added tax, property tax and urban land use tax on entrepreneurial employment platforms such as technology business incubators, university science parks and Zhongchuang Space, and give full play to the unique role of venture capital in promoting "double innovation" and increasing employment.
Five, continue to effectively help ease the financial pressure according to law.
Tax authorities at all levels should actively study targeted and operable tax support measures for key industries and key group enterprises with difficulties in production and operation and good tax credit, promote their inclusion in the overall arrangement of local governments, and help them achieve better development. Taxpayers and payers who meet the requirements and cannot pay taxes and social security fees on time shall implement deferred payment policies and measures according to law. For qualified enterprises, speed up the processing of VAT refund (exemption). Further expand the "bank-tax interaction", promote relevant cooperative banking institutions to launch natural person "bank-tax interaction" credit products with social insurance premium data as the core, and actively help taxpayers alleviate the financing problem.
Sixth, adhere to inclusive and prudent supervision and help develop new forms of employment.
Tax authorities at all levels should adhere to the principle of "three benefits" and actively support the development of new employment forms based on new economy and new model, such as platform economy and * * * enjoyment economy. In accordance with the deployment arrangements of the state and our province, the policy of voluntary holdover of social insurance premiums for low-income people will be implemented in a timely manner, and the restrictions on urban and rural household registration in the province for flexible employees to participate in the basic old-age insurance for enterprise employees will be abolished. Strengthen investigation and study, explore and improve tax management and service measures that meet the requirements of the development of new employment pattern, and study and put forward suggestions for policy optimization. Adhere to inclusive and prudent supervision, "no risk, no inspection, no approval, no violation of the law and no shutdown", do not interfere with the normal operation of taxpayers, and do not set unreasonable restrictions on invoice collection. Give full play to the important role of new employment forms in ensuring and promoting employment by vigorously supporting enterprises to become bigger, better and stronger.
Seven, actively promote departmental cooperation and information sharing.
Strengthening departmental cooperation and obtaining information on entrepreneurship and employment of key groups is an important direction for accurately implementing tax and fee support policies. Tax authorities at all levels should take the initiative to report to the local party and government for instructions, and promote the strengthening of departmental cooperation. Based on the implementation of the current tax and fee policy, we should actively promote data sharing with human resources and social security, veterans affairs, poverty alleviation, education and other departments, obtain basic information of key industries and key employment groups in a timely and effective manner, avoid "no one can be found" in policy implementation, and promote quantitative and refined management of policies. For the differences in the classification caliber of key employment groups by relevant departments, we should fully communicate with relevant departments and strengthen data analysis and screening; For the personnel identity doubts found in the implementation of the policy, the relevant departments shall be investigated as appropriate to form a joint force to stabilize the enterprise and ensure the implementation of the employment policy.
Eight, continue to carry out employment policy publicity and consultation.
Tax authorities at all levels should make full use of various channels and ways to strengthen the organization of employment policy publicity and counseling. Systematic guidance should be given to universally applicable policies, and special guidance should be given to entrepreneurship and employment policies for key groups. In particular, we will seize the key time nodes such as "graduation season" and "retirement season" and use the existing platforms such as government vocational training, employment service centers and job fairs to focus on launching special publicity activities on entrepreneurship and employment policies. Through multi-sectoral linkage, new media and traditional media linkage, expand publicity coverage and enhance policy awareness. Sort out relevant policy guidelines, operation manuals and hot questions and answers in different categories, and carry out targeted publicity and counseling for different key employment groups and enterprises that absorb employment to help relevant personnel and enterprises quickly understand policies, operations and enjoyment.
Nine, pay attention to strengthen the overall implementation.
Implementing the work of reducing taxes and fees, stabilizing enterprises and ensuring employment has a strong policy, involving a wide range and a great relationship, and there is no room for any mistake. Tax authorities at all levels should pay more attention to strengthening comprehensive coordination, coordinate and implement the efforts to reduce taxes and fees, implement the principle of organizing income according to law, optimize the tax business environment, optimize tax law enforcement methods, and give full play to the comprehensive effects of policies and measures to ensure residents' employment and protect market players; Coordinate the implementation of key tasks such as supporting poverty alleviation and helping to build a new regional development pattern of "one core, one belt and one district" to serve the building of a well-off society in an all-round way. We should pay more attention to goal-oriented, problem-oriented and effectiveness-oriented, encourage responsibility and hard work, strengthen the overall arrangement of work tasks, and continue to effectively reduce the burden on the grassroots while ensuring the implementation of tasks. We should pay more attention to improving ways and means, combine the different realities of urban and rural areas and taxpayers, strengthen the overall planning of publicity and counseling matters, improve the accuracy of policy publicity and counseling, and continuously improve taxpayers' sense of gain and satisfaction.