How can Beijing improve the quality and efficiency of tax refund and tax reduction?
1, improve the mechanism, and promote the city's linkage work. In 2022, the scale of tax refund and tax reduction is large, covering many market players, with a long working chain and many links involved. At present, the tax authorities at the two levels in the city have set up leading groups and offices for the implementation of tax refund and tax reduction policies, and compiled "timetables", "road maps" and "task books" according to the policy implementation nodes to solidly promote the work.
2. All departments should seriously cooperate in data calculation and analysis. Under the leadership of the municipal government, the Beijing Municipal Taxation Bureau, the Municipal Finance Bureau, and the Treasury Department of the Municipal People's Bank have established a work coordination mechanism to fully evaluate the possible impact of tax refund and tax reduction, especially the legacy tax refund, closely track the progress of withdrawing funds, and ensure stability and accuracy. At the same time, relying on tax big data, comprehensive evaluation and analysis, clean up enterprise accounts, industry recognition accounts, tax credit accounts, and refunding funds accounts.
3, classified policy, extensive policy publicity and counseling. Tax authorities sort out preferential policies and provide targeted training and guidance to market players of different industries and sizes. For example, build a "customized e-service" message interaction center, centrally integrate taxpayer tax support policies on the platform of Beijing Electronic Taxation Bureau, and provide exclusive services for all kinds of taxpayers; The portal website, 12366 tax service platform, new government media and other channels were used to carry out full coverage and multiple rounds of training for small and micro enterprises with the largest beneficiary group. At present, 350 thousand copies of comprehensive tax and fee policy guidance materials have been printed and sent to taxpayers and payers. Through electronic tax bureau, tax source management grid service and other channels, we will provide peer-to-peer policy guidance to taxpayers in key supporting industries such as manufacturing industry and difficult industries such as production and life service industry to ensure the full enjoyment of overlapping policies.
4, simplify the process, improve the quality of tax refund and tax reduction. Beijing has optimized the function of the electronic tax bureau, realized the automatic prompt of preferential policies, the automatic pre-filling of declaration forms and the automatic calculation of tax reduction data during the declaration process, and realized the automatic enjoyment of preferential policies. The 2 1 tax service hall in the city has opened a direct handling window to promote the mode of appointment handling and vacancy handling. On the basis of establishing special windows, special areas and green channels, the time for accepting the collection window has been extended to maximize the convenience for taxpayers and payers to enjoy preferential policies.
5. Prevent risks and crack down on fraudulent tax refund and tax reduction. In recent years, the city's tax authorities have established a normalization mechanism to crack down on tax fraud. In view of the possible risks in the implementation of preferential tax policies this year, Beijing Municipal Taxation Bureau will further focus on cracking down on illegal acts of defrauding tax refund by false propaganda, concealing income, false declaration and other deceptive means, and continue to intensify the crackdown to ensure the accurate implementation of the new combined tax support policy and earnestly safeguard the legal and fair tax order.
Beijing's tax relief policy for small and medium-sized enterprises under the epidemic situation
From June 1 day to April 1 day, the taxable sales income of small-scale taxpayers with 3% VAT rate shall be exempted from VAT. The income tax of small and meager profit enterprises with an annual taxable income of 6,543,800+0,000 yuan to 3,000,000 yuan will be halved on the basis of last year, and the actual tax burden is only 5%.
2. Within the scope of legal authorization, it is clear that in 2022, small-scale VAT taxpayers, small enterprises and individual industrial and commercial households will be reduced or exempted from the "six taxes and two fees" according to the maximum reduction of 50% stipulated by the state, so as to fully help small and medium-sized enterprises.
3, encourage enterprises to innovate, for small and medium-sized enterprises to purchase new equipment and appliances, the unit value of more than 5 million yuan, can implement a one-time deduction and other accelerated depreciation policies; The deduction ratio of R&D expenses for small and medium-sized science and technology enterprises has increased from 75% to 100%.
4. Support specific industries, and for some industries that have been hit hard by the COVID-19 epidemic, continue the policy of adding and deducting the value-added tax in the production and life service industry, that is, allow taxpayers in the production and life service industry to add 10% (or 15%) to deduct the taxable amount in the current period.
5. Exempt from value-added tax on public transport services, and suspend the advance payment of value-added tax by branches of railway and air transport enterprises.