Fully implement the propaganda slogan of tax reduction and fee reduction

Since 2022, facing the turbulent international environment and arduous domestic reform, development and stability tasks, China's economy has once again shown its sea-like tolerance and resilience. In the first three quarters of 2022, the GDP increased by 3% year-on-year. On the basis of a year-on-year growth of 2.5% in the first half of the year, we will continue to consolidate the recovery trend.

Over the past year, the tax policy has continued to exert its strength. According to the deployment of 20021Central Economic Work Conference, we will implement a new tax reduction and fee reduction policy and increase support for small and medium-sized enterprises, individual industrial and commercial households and manufacturing enterprises. By the end of June165438+1end of October 10, the national tax system had handled 3.7 trillion yuan of new tax reduction and fee reduction and tax refund extension, which provided assistance for China's economic ships to ride the wind and waves.

"Guard" the green hills and "stabilize" the course.

At the beginning of this year, a new comprehensive tax and fee support policy was quickly introduced. On the basis of tax reduction and fee reduction in previous years, a series of targeted innovative measures have reflected the profound insight of the CPC Central Committee and the State Council on "time" and "situation" and the courage and determination to make hundreds of millions of market players live a "good life".

Turning over the new guidelines for comprehensive tax and fee policies in 2022, it is not difficult to find that these policies include both phased measures and institutional arrangements; There are both relief policies, deferred payment and tax refund measures; There are not only universally applicable burden reduction policies, but also special assistance measures in specific fields; There are both continuous arrangements and new deployments; There are both policies implemented by the central government and measures independently implemented by local governments according to law.

Behind the 3.7 trillion yuan tax reduction and fee reduction and tax refund extension, a series of tax refund, tax reduction and extension policies have taken root, supporting enterprises to "stay" green mountains and green rivers, and supporting China economic ships to "stabilize" their chassis and "stabilize" their course.

-"Retreat" to a new world

In April this year, 1, a large-scale tax refund for retention began to be implemented. In the new comprehensive tax and fee support policy, the large-scale refund of value-added tax is the "highlight". According to the data, as of June 165438+ 10/0, the total tax rebate has reached 2,309.7 billion yuan, which has become an important force to help market players climb the slope.

Good policies need to be implemented quickly. In order to enable market players to enjoy the policy dividend as soon as possible, the original annual tax refund task was completed ahead of schedule in the second quarter, and the tax refund scope of seven new industries was expanded in July, further speeding up the tax refund.

Good policies need to be implemented steadily. In the process of large-scale VAT refund, the tax authorities adhere to the five measures of "fast tax refund, cracking down on cheating, strictly investigating internal mistakes, welcoming foreign regulators, and continuing publicity", and persist in cooperating with financial, people's bank, public security and other departments to ensure the steady loss of money.

What did the enterprise do with the funds returned to the account?

The sample survey of enterprises organized by tax authorities shows that the tax refund funds retained by enterprises are mainly used for expanding production, technology research and development and paying wages. Fan Yong, Party Secretary and Professor of the School of Finance and Taxation of the Central University of Finance and Economics, said that the VAT rebate can effectively alleviate the pressure of corporate capital flow and make the market players affected by the epidemic slow down and turn around.

-"Lighten" the burden of traveling lightly.

Tax refund will make the enterprise's funds fall from "paper" to "account" and stimulate new vitality. Tax reduction will help enterprises reduce their burden and speed up their operation.

Since the beginning of this year, policies such as pre-tax deduction of equipment and household appliances income tax for small and medium-sized enterprises, exemption of small-scale taxpayers from value-added tax, reduction of "six taxes and two fees" for small and micro enterprises, and reduction of income tax for small and micro enterprises have been introduced one after another, which has significantly reduced the tax payment of many enterprises.

In the storm, every market subject is moving forward under the protection of the big ship of China economy.

For industries that are greatly affected by the epidemic, taxes continue to transmit policy temperature. Since the beginning of this year, the branches of aviation and railway transport enterprises have suspended the advance payment of value-added tax, and the income from public transport services is exempt from value-added tax, which is a timely help for difficult industries.

This year, the sunshine of tax reduction also shines on the food, clothing, housing and transportation that are closely related to the people.

Individuals who meet the requirements of buying a house can enjoy personal income tax rebate, "six taxes and two fees" relief for the aged care service industry, corresponding personal income tax concessions when opening a personal pension account, and special additional deduction for personal income tax for infant care under 3 years old.

In the beautiful life picture of "a sense of security for the old, a sense of security for the young and a sense of shelter", to meet people's yearning for a better life, taxation adds luster to people's happiness with its own "subtraction".

-"Take a breath" and then "Work harder"

Since the beginning of this year, the policy of delaying tax payment has been introduced one after another. Small and medium-sized enterprises in the manufacturing industry deferred some taxes and fees, phased deferred payment of basic old-age insurance, unemployment insurance and work-related injury insurance for enterprises, phased deferred payment of basic medical insurance for employees, income tax for small and medium-sized enterprises in the manufacturing industry and individual industrial and commercial households and other "five taxes and two fees" continued to be extended for four months after the expiration of the deferred payment period.

"Retreat", "reduce" and "slow down", let the machine move, let the workshop ring, and let China's economy run smoothly-the word "stable" is the criterion for taxation to play its functional role.

According to the data of VAT invoices, with the rapid implementation of a series of tax and fee support policies, the sales revenue of national enterprises increased by 1. 1% year-on-year in the second quarter, which reversed the previous downward trend and increased by 3.4% year-on-year since the third quarter, showing a good momentum of stabilization.

"Forward" before the "new" energy forces accelerate.

Report to the 20th CPC National Congress of the Party emphasized that innovation is the first driving force. Only by implementing the innovation-driven strategy can we open up new fields and new tracks for development, and ensure that China's economic ships will be stable and far-reaching.

In the first half of the year, the pre-tax deduction ratio of R&D expenses of small and medium-sized science and technology enterprises will increase to 65,438+000%, and enterprises will reap more tax red envelopes from innovation in the second half of the year.

The the State Council executive meeting held on September 7th made it clear that in the fourth quarter of this year, three phased tax reduction policies will be implemented to support enterprise innovation, so as to encourage enterprises to increase investment and enhance their innovation capability. Subsequently, the Ministry of Finance, the State Administration of Taxation, the Ministry of Science and Technology and other departments clarified the above preferential matters.

Li Xuhong, director of the Institute of Finance and Taxation Policy and Application of Beijing National Accounting Institute, said that comprehensive tax and fee support policies such as R&D expenses plus deduction will help encourage enterprises to increase their investment in R&D in science and technology, which will not only help enterprises improve their own operating conditions and realize industrial upgrading, but also be the key to improve their comprehensive national strength and medium-and long-term economic growth.

According to the tax data, as of June 165438+ 10/0, high-tech industries and high-tech enterprises have refunded 405.6 billion yuan, and their sales revenue increased by 7.2% year-on-year.

Against the background of the domestic epidemic rebound and the impact of industrial production cycle, high-tech industries still have bright performance. Before 1 1 month, the investment in high-tech industries increased by 19.9%, the added value of high-tech manufacturing increased by 8%, and the added value of equipment manufacturing increased by 6.2%.

"expand" the huge domestic demand into new areas.

When planning the economic work next year, the Central Economic Work Conference clearly stated that the primary task is to focus on expanding domestic demand and give priority to restoring and expanding consumption.

Consumption is a lasting power to promote high-quality economic development, a key link and an important engine to smooth the domestic cycle, and an important content to meet people's needs for a better life. As one of the "Troika" driving economic growth, expanding domestic demand has always been an important focus of China's economic development.

In fact, to promote the expansion of domestic demand, taxation has been exerting its strength. Behind the "buy-in-buy", it is more driven by taxes.

There are new tax incentives for buying a car.

If you buy some passenger cars, you can reduce the car purchase tax. This year, the purchase tax on some passenger cars will be reduced in stages, and the concessions will be accurately targeted at small-displacement, economical and large-scale passenger cars.

If you buy new energy vehicles, you can enjoy the automobile purchase tax exemption policy. In September this year, this preferential policy, which started on 20 14, was extended for the third time. Experts said that the tax exemption policy for new energy vehicles has been postponed again, which has stabilized social expectations and boosted market confidence, which is of great significance to promoting the strategic transformation of China's transportation energy and promoting the high-quality development of China's automobile industry.

At the end of this year 10, Haikou international duty-free city, the largest duty-free shopping mall in the world, opened. Subsequently, Hainan launched a tax-free consumption promotion activity for outlying islands.

Hainan's tax exemption policy for outlying islands began on 20 14. Last year, the annual sales of duty-free shops in Hainan Island exceeded 60 billion yuan. At present, 24 provinces across the country have implemented the tax refund policy for departure, including more than 800 tax refund shops in Beijing. In recent years, the coverage of departure tax refund policy has been continuously expanded, and convenient measures such as "buy and return" have been gradually implemented, which has effectively promoted the development of tax-free industries.

Over the past year, the tax and commercial departments have successively issued a number of policies to support the development of related consumer industries. In promoting the recovery and development of the catering industry, the tax authorities have implemented various policies to help enterprises get out of the predicament; In promoting the consumption of green smart home appliances, the tax authorities have fully implemented the policy of immediate refund of value-added tax, effectively reducing the financial pressure of home appliance circulation enterprises.

The The 20th National Congress of the Communist Party of China（CPC） Report pointed out that efforts should be made to expand domestic demand and enhance the basic role of consumption in economic development and the key role of investment in optimizing the supply structure.

In the new era, under the background of high-quality development and supply-side reform, expanding domestic demand has a new mission. Among them, how should taxation work?

In the Outline of the Strategic Plan for Expanding Domestic Demand (2022-2035), taxation appeared in many places: promoting the healthy and orderly development of duty-free industry, optimizing the fiscal and taxation policies for promoting foreign trade development, perfecting the direct tax system, and improving the personal income tax system combining synthesis and classification, which pointed out the direction for taxation to promote the expansion of domestic demand.

Expanding domestic demand, increasing per capita disposable income and improving income distribution pattern are the basis. In the past two years, the personal income tax system has been continuously improved, laying a foundation for improving the income distribution pattern and expanding domestic demand to stimulate consumption.

Today, China has the most complete industrial system, the largest consumer market and the total human resources of 220 million people. The Central Economic Work Conference made a strategic judgment that "the overall economic operation is expected to pick up next year". Wang Jun, Party Secretary and Director of State Taxation Administration of The People's Republic of China, said in an interview that the goal of economic development next year is to be scientific, positive and steady, and the tax authorities will pay close attention to studying the tax and fee policies to support economic and social development next year, postpone the optimization and improvement of reforms, and make good use of steel accurately. I believe that under the influence of many policies, including taxation, China's economy will be able to sail bravely against the wind without fear of "turning back waves". (Reporter He Le)