2065438+On September 20, 2008, State Taxation Administration of The People's Republic of China issued the Notice on Further Implementing Simple Tax Reduction and Fee Reduction Measures to Better Serve Economic and Social Development (hereinafter referred to as the Notice), clearly stating that it is necessary to further intensify its work and pay close attention to implementing all simple tax reduction and fee reduction measures; Orderly promote the preparation for the transfer of social insurance premiums and non-tax revenue collection and management responsibilities; Pay close attention to the study and put forward policies and measures to appropriately reduce the social security rate and ensure that the overall burden of enterprises does not increase. The notice said that all tax reduction policies have been implemented to the letter. In particular, this year (20 18) introduced a series of preferential policies, such as reducing * *, expanding * the scope of tax refund, halving the preferential enterprise income tax collection standard for small and low-profit enterprises, allowing new equipment and appliances with a unit price of less than 5 million yuan to be deducted once before tax, and canceling the deduction limit of overseas research and development expenses. It is necessary to strengthen the follow-up analysis of policy effects, timely discover and improve weak links in implementation, and ensure that policies are effective. Solidly implement individual income tax reform measures. According to the circular, in accordance with the arrangement of "one-time legislation and two-step implementation", all preparations should be made to improve the basic fee reduction standard and apply the new table, and the comprehensive and classified tax system should be fully implemented from 201810+091to steadily carry out informatization. Quickly organize training and counseling within the tax system and for taxpayers and withholding agents to ensure that all resources for implementing the new tax law are in place in time, all supporting measures are effectively implemented, and all reform tasks are successfully completed. Orderly promote the preparation for the transfer of social insurance premiums and non-tax revenue collection and management responsibilities. The circular stressed the need to adhere to the principle of stability. In particular, according to the plan of "not increasing the burden on enterprises as a whole" determined by the State Council, the tax authorities that have been responsible for collecting social security fees must keep the existing collection policy unchanged before the reform of social security fee collection institutions is put in place, and must not organize the inventory of arrears in previous years by themselves, and must resolutely correct and deal with the prohibited and illegal acts according to law. At the same time, it is necessary to carefully analyze and calculate, pay close attention to research and put forward policies and measures to appropriately reduce the social security rate, and ensure that the overall burden of enterprises does not increase. According to the circular, in order to further improve the tax system, State Taxation Administration of The People's Republic of China will carry out supervision and inspection in the near future around the implementation of various tax reduction policies, the promotion of personal income tax reform, the collection and management of social security fees, and the deepening of the reform of "simplifying administration and decentralizing power, strengthening supervision and improving services". At the same time, State Taxation Administration of The People's Republic of China will also organize a joint inspection with Ministry of Human Resources and Social Security to strictly urge the social security fee collection policy to remain stable, and the requirements for a smooth and orderly transfer of collection and management responsibilities will be implemented.