What is the effect of a series of tax and fee support policies? Next, how can the tax and fee support policies continue to help market players reduce their burdens and increase their vitality? The reporter interviewed experts and scholars on relevant hot issues.
You can directly enjoy the policy dividend.
Since the beginning of this year, faced with the impact and influence of multiple unfavorable factors, China has implemented a new comprehensive tax and fee support policy, a package of policies to stabilize the economy, and successively introduced policies and measures to effectively help enterprises solve problems and stabilize the macroeconomic market. Thirty-five tax and fee support policies and measures, such as refund, exemption, offset, reduction and delay, have produced a powerful "combination boxing", and more than 3.3 trillion yuan of policy dividends have benefited market players.
Large-scale VAT refund is the "bright spot" of the new comprehensive tax and fee support policy. According to the latest statistics, from April 1 day when the large-scale VAT refund policy was implemented to August 3 1 day, 2,049 billion yuan has been refunded to taxpayers' accounts. In addition, in the first quarter,123.3 billion yuan of tax refund was returned to taxpayers' accounts, effectively guiding social expectations.
The national tax system insists on quick tax refund. In the second quarter, the number of tax refund transactions increased by 100 times compared with the same period of last year, and the average time from application to entry of enterprise tax refund funds was greatly reduced compared with the same period of last year. Constantly optimize the function of the electronic tax bureau, use the electronic tax bureau to establish a national unified publicity and guidance label system, accurately push the tax refund policy to taxpayers, and change "people looking for policies" into "policies looking for people". Automatically remind taxpayers to apply for tax refund, and automatically pre-fill more than 85% of tax refund declaration data to enhance the convenience of operation and reduce the tax burden of taxpayers.
At the same time, the financial department allocated funds in time, and the People's Bank of China delayed its services and refunded taxes in time to ensure the quick realization of policy dividends.
Small and micro enterprises are the main body to promote employment and protect people's livelihood, and they are also the groups most affected by the epidemic and the most difficult to operate. Since the beginning of this year, the new comprehensive tax and fee support policy has focused on small and micro enterprises, helping them solve practical difficulties in development by reducing the tax and fee burden and increasing cash flow.
Statistics show that as of August 3 1, various tax and fee support policies have added 1.3 1 trillion yuan to small and micro enterprises. Among them, from April 1 day to August 3 1 day, the number of small and micro enterprises accounted for 93.1%of the taxpayers who have obtained VAT refund; * * * The tax refund was 833.2 billion yuan, accounting for 40.7%.
In view of the problems of short tax refund chain, high risk and many ways for criminals to defraud tax refund, the tax authorities insist on prevention first, make full use of tax big data to "prevent risks", and timely and accurately discover and block risks. At the same time, adhere to anti-counterfeiting and accurately supervise the escort policy.
"Continue to deepen the joint crackdown mechanism of the six departments, intensify the crackdown on illegal activities such as gang-style, cross-regional and false invoicing, and achieve precise strikes, early strikes, strict investigations and quick actions, resolutely prevent policy' red envelopes' from falling into the pockets of criminals, and resolutely guard the national tax security." The relevant person in charge of State Taxation Administration of The People's Republic of China said.
Statistics show that as of August 3 1 day, the national tax inspection department has recovered the tax refund and other tax losses of 1 1.99 billion yuan, and has transferred them to the public security bureau for filing, jointly investigating and dealing with 1399 enterprises suspected of defrauding tax refund, and jointly cracking down on 200 tax refund fraud gangs.
"The implementation of the large-scale tax rebate policy must be supported by strict regulatory measures. Tax authorities at all levels have made great efforts, not only paying attention to policy propaganda in place, but also using smart tax means such as big data to timely and accurately discover and block the risk points in policy implementation, so that all policies can be effectively implemented and implemented more fairly and effectively. " Jiang Zhen, vice president of the Business School of China Academy of Social Sciences, said.
The development momentum has been significantly enhanced.
Through the implementation of large-scale tax rebates, more than 2 trillion yuan of tax rebates have been "pocketed" by market players. What role does it play in extricating enterprises from difficulties? "The implementation of the large-scale VAT refund policy has effectively ensured that the tax refund funds will not flow outside the field, eased the financial pressure of enterprises and boosted the vitality of enterprises." The relevant person in charge of State Taxation Administration of The People's Republic of China said.
Li, director of the Institute of Finance and Taxation Policy and Application of Beijing National Accounting Institute, analyzed that the tax rebate before 2022 was mainly incremental tax rebate. In 2022, the tax rebate policy achieved a major breakthrough in the reform of the tax rebate system, that is, allowing enterprises to refund the tax rebate in one lump sum. The scale of VAT refund this year exceeds the sum of the previous three years. "It is more powerful and wider. With the completion of the task of large-scale tax refund and centralized tax refund,
The first is to speed up the recovery of business operations. According to the data of VAT invoice, from April to August, the sales revenue of enterprises applying for tax refund increased by 6.9% year-on-year, which was 4.6 percentage points higher than that of enterprises not refunding tax.
Second, promote the rapid growth of new economic kinetic energy. According to the data of VAT invoice, from April to August, the sales revenue of single champion enterprises applying for tax refund increased by 18.3% year-on-year, which was 26.9 percentage points higher than that of enterprises without tax refund. The sales revenue of high-tech manufacturing enterprises applying for tax refund increased by 16.5% year-on-year, which was 1 1.7 percentage points higher than that of enterprises without tax refund. The sales revenue of "specialized and innovative" small giant enterprises that applied for tax refund increased by 9.2% year-on-year, which was 1.4 percentage points higher than that of enterprises that did not refund tax.
Li analyzed that the tax rebate policy encourages and supports market players to expand investment and innovation in fixed assets by returning tax rebates to market players, which is conducive to stimulating the innovation vitality of market players.
Third, help support the development of manufacturing industry. According to the data of VAT invoice, from April to August, manufacturing enterprises enjoyed a total tax refund of 537.7 billion yuan, ranking first in the industry, which played an important role in promoting the smooth operation of industrial economy. From April to August, the sales revenue of manufacturing enterprises that applied for tax refund increased by 7.5% year-on-year, which was 4.2 percentage points higher than that of enterprises that did not.
The above-mentioned person in charge said that in the next step, the tax authorities will continue to implement the new comprehensive tax and fee support policy, a package of policies and measures to stabilize the economy and a phased tax reduction policy to support enterprise innovation in the near future, and continue to delay the payment of some taxes and fees to manufacturing SMEs and accurately release the policy dividend.
Jiang Zhen believes that a series of policy measures focus on stimulating market vitality and stabilizing market expectations. "The comprehensive tax and fee support policy, especially the tax rebate policy, itself exerts its strength from the perspective of' chain', which has a unique role in stabilizing the supply chain of the industrial chain, effectively plays a countercyclical adjustment role, further helps enterprises reduce their burdens, and has an obvious effect on stimulating market vitality and stabilizing market expectations."
"The tax rebate policy has played an important role in stimulating the vitality of market players and stabilizing economic operation. In the next step, in order to continue to support the high-quality development of market players, we should continue to implement a series of tax and fee support policies, including the tax rebate policy, and lay a good combination of tax rebate, tax reduction and fee reduction, and tax deferral. Give full play to the cross-cyclical and counter-cyclical macro-control role of taxation and strive to stabilize the macroeconomic market. " Li said to him.
Continue to promote innovation and help small and micro.
Although the new tax and fee combination support policy is effective, market participants still expect the continuous support of the tax and fee policy. Recently, the the State Council executive meeting deployed a series of new measures to further help enterprises reduce their burdens and increase their vitality.
Innovation is the first driving force to lead development, and enterprises are the main body of innovation. The new comprehensive tax and fee support policy not only focuses on supporting the development of difficult industries, but also on increasing tax support in innovative fields and cultivating development potential.
"Supporting scientific and technological innovation of enterprises and the development of small and medium-sized enterprises is still the main theme of China's tax and fee policy." Li believes.
The the State Council executive meeting made it clear that the deadline for implementing the phased tax reduction policy to support enterprise innovation is 65438+February 3 1 this year. First, in the fourth quarter of this year, high-tech enterprises were allowed to deduct 65,438+000% of their equipment purchase expenses before tax, with further support from local and central governments. Second, in the fourth quarter of this year, for industries that currently deduct R&D expenses by 75% before tax, the deduction rate will be uniformly increased to 100%, and equipment renovation and updating will be encouraged. Third, basic research expenditures such as scientific research institutions funded by enterprises are allowed to be fully deducted before tax and deducted according to the facts.
Manufacturing is the foundation of the real economy and national competitiveness, and small and micro market players are the key to ensuring people's livelihood and stabilizing employment. At the same time, small and medium-sized manufacturing enterprises and individual industrial and commercial households are facing greater difficulties and need to continue to increase the reduction and exemption policy.
The executive meeting of the State Council decided to postpone the payment of "five taxes and two fees" such as income tax deferred by small and medium-sized manufacturing enterprises and individual industrial and commercial households for another four months from September 1 day, involving deferred tax of 440 billion yuan. At the same time, the new manufacturing value-added tax allowance will be refunded immediately after application, and the average arrival time will be reduced to two working days. It is estimated that manufacturing enterprises will refund 32 billion yuan in the last four months of this year.
Recently, State Taxation Administration of The People's Republic of China and the Ministry of Finance issued a public announcement to clarify that from September 1 day, 2022, medium-sized manufacturing enterprises enjoying 50% deferred tax payment and small and micro manufacturing enterprises enjoying 100% deferred tax payment will continue to be postponed for four months after the expiration of the deferred tax payment period.
"Deferred taxes and fees include the period of 202 1,1,12, February, March, April, May, June (monthly payment) or the fourth quarter of 20021. Corporate income tax, personal income tax, domestic value-added tax, domestic consumption tax and additional urban maintenance and construction tax, education surcharge and local education surcharge that have been deferred (paid quarterly) in the first and second quarters of 2022, excluding withholding, collecting and paying taxes when applying to the tax authorities for invoicing. " The relevant person in charge of State Taxation Administration of The People's Republic of China said.
Li analyzed that deferred tax payment is a cross-cycle adjustment policy, which is equivalent to the government providing taxpayers with an "interest-free loan". The introduction of this policy means that the term of "interest-free loans" will be extended again. "Moreover, deferred taxes and fees are the' five taxes and two fees' of enterprises, which basically cover the main taxes and fees paid by enterprises and will effectively alleviate the cash flow pressure of enterprises."
It is noteworthy that in order to facilitate taxpayers to enjoy this policy, the tax authorities have optimized and upgraded the information system. Manufacturing SMEs have previously enjoyed the policy of deferred payment of taxes and fees according to regulations. After the expiration of the deferred payment period, the taxpayer does not need to operate, and the deferred payment period is automatically extended for 4 months.
"SMEs are the group most affected by the epidemic. In the context of the current downward pressure on the economy and repeated epidemics, continuing to delay the payment of taxes for manufacturing SMEs will help alleviate the current capital turnover difficulties faced by manufacturing SMEs, ensure the healthy and sustainable operation of manufacturing SMEs, and consolidate the foundation of China's real economy. Help high-quality development. " Li said to him.
In addition, according to the deployment, the value-added tax allowance for the aged care service industry will be returned in a one-time and monthly incremental manner; All localities will reduce or exempt local "six taxes and two fees" this year; The new energy vehicle purchase tax exemption policy that has been postponed twice and expires at the end of this year will be postponed until the end of 2023; Maintain the stability of other relevant support policies for new energy vehicle consumption, and continue to exempt vehicle and vessel taxes and consumption taxes.
"Policy support highlights key points and focuses on key areas and key links. While adhering to inclusiveness, policy implementation also highlights key points, focusing on key areas and key links such as manufacturing and small and micro enterprises, and plays an important role in effectively ensuring the implementation of innovation-driven strategies, promoting employment, and safeguarding people's livelihood. " Jiang Zhen said.