How to give full play to the role of taxation functions to support supply-side reforms

1. Actively coordinate to ensure the implementation of supply-side reform tax policies.

(1) Driven by innovation, leading by science and technology, striving to be “first”.

1. Encourage enterprises to innovate independently. If the R&D expenses actually incurred by the enterprise in carrying out R&D activities do not form intangible assets and are included in the current profits and losses, on the basis of actual deductions in accordance with regulations, 50% of the actual amount incurred in the year will be deducted from the taxable income of the year; if intangible assets are formed, Assets are amortized before tax based on 150% of the cost of the intangible assets. For instruments and equipment newly purchased by an enterprise after January 1, 2014, specifically for research and development, if the unit value does not exceed 1 million yuan, it is allowed to be included in the cost of the current period in one go and deducted when calculating taxable income, and will not be divided again. Depreciation is calculated annually; if the unit value exceeds 1 million yuan, the depreciation period can be shortened or the method of accelerated depreciation can be adopted.

2. Support the development of high-tech enterprises. If an enterprise is recognized as a high-tech enterprise, it will be levied a corporate income tax at a reduced rate of 15%. Qualified venture capital companies that use equity investment to invest in unlisted small and medium-sized high-tech enterprises for more than 2 years (24 months) can invest 70% of their investment in small and medium-sized high-tech enterprises in the year in which the equity is held for two years. Deduct the taxable income of the venture capital enterprise; if the amount is insufficient for deduction in the current year, it can be carried forward for deduction in subsequent tax years. If a limited partnership venture capital enterprise adopts equity investment to invest in unlisted small and medium-sized high-tech enterprises for more than 2 years (24 months), its legal person partners can deduct 70% of the investment amount in unlisted small and medium-sized high-tech enterprises. If the taxable income received by the partners from the limited partnership venture capital enterprise is insufficient for deduction in the current year, it can be carried forward for deduction in subsequent tax years.

3. Encourage the transformation of technological achievements. Taxpayers' income from technology transfer, technology development and related technical consulting and technical services is exempt from value-added tax. Domestic entities and individuals that provide technology transfer services to overseas entities are subject to the zero-rate VAT policy. In a tax year, the part of the technology transfer income of a resident enterprise that does not exceed 5 million yuan is exempt from corporate income tax; the part that exceeds 5 million yuan is levied with a half reduction of corporate income tax. Starting from October 1, 2015, technology transfer income obtained by resident enterprises from transferring non-exclusive license rights for more than 5 years (inclusive) shall be included in the scope of technology transfer income that enjoys corporate income tax preferential treatment.

4. Support the development of "intelligent manufacturing" in China. For eligible general VAT taxpayers who sell self-developed and produced software and animation products, after VAT is levied at a rate of 17%, an immediate refund policy will be implemented for the portion of the actual VAT tax burden exceeding 3%. Domestic entities and individuals provide production and distribution services of radio, film and television programs (works), software services, circuit design and testing services, and information system services to overseas entities, and the zero-rate VAT policy applies. For biopharmaceutical manufacturing, special equipment manufacturing, railway, shipbuilding, aerospace and other transportation equipment manufacturing, computer, communications and other electronic equipment manufacturing, instrumentation manufacturing, information transmission, software and information technology service industries, etc. 6 Fixed assets newly purchased by enterprises in various industries after January 1, 2014, and fixed assets newly purchased by enterprises in four key industries including light industry, textiles, machinery, and automobiles after January 1, 2015, can be shortened at the option of the enterprise. Depreciation period or accelerated depreciation method. ,

5. Support the innovative development of service trade. Starting from December 1, 2015, the value-added tax for offshore service outsourcing business will be zero-rated. For recognized technologically advanced service enterprises within the scope of the pilot cities, corporate income tax is levied at a reduced rate of 15%. The employee education expenses incurred by them shall not exceed 8% of the total wages and salaries, and are allowed to be deducted when calculating taxable income. ; The excess amount will be allowed to be carried forward as a deduction in subsequent tax years. Cross-border taxable services provided by eligible domestic entities and individuals are exempt from VAT. International freight forwarding services provided by taxpayers are exempt from VAT.

(2) Improve quality and efficiency, and optimize the structure to achieve "carry-up".

6. Guide the transfer of excess production capacity.

Iron and steel enterprises that use pre-pressure waste heat to generate electricity are entitled to tax policies on comprehensive utilization of resources in accordance with regulations. For cement and cement clinker products, the value-added tax will be refunded immediately from 100% to 70% immediately. For qualified specific building materials products and construction sand and gravel aggregates, the value-added tax exemption will be adjusted to an immediate VAT refund of 50%. Value-added tax will be resumed on chemical fertilizers. Domestic and import value-added taxes will be levied on taxpayers' sales and imports of chemical fertilizers at a uniform rate of 13. Consumption tax will be levied on batteries and coatings starting from February 1, 2015, and consumption tax will be exempted on batteries and coatings that meet certain conditions.

7. Fully implement the “business tax to value-added tax” policy. In accordance with the national deployment, the "business tax to value-added tax" will be fully implemented. Starting from May 1 this year, the pilot scope of "business tax to value-added tax" will be expanded to the construction industry, real estate industry, financial industry and life service industry, and all enterprises will be required to The value-added tax included in real estate will be included in the scope of deduction, reducing the tax burden of all industries.

8. Support the construction of infrastructure and factor markets. The investment and operation income of an enterprise from eligible public infrastructure projects shall be exempted from corporate income tax from the first to the third year starting from the tax year in which the project obtains the first production and operation income, and from the fourth to the sixth year. Corporate income tax will be halved. Corporate income tax is exempted and exempted for the income earned by enterprises from qualifying agricultural, forestry, animal husbandry and fishery projects. Agricultural producers selling self-produced agricultural products are exempt from value-added tax. Agricultural film, feed, organic fertilizer, as well as wholesale and retail seeds, seedlings, pesticides, agricultural machinery and other agricultural production materials are exempt from value-added tax.

9. Support the development of ecological recycling industries. Taxpayers who sell self-produced qualified comprehensive resource utilization products and provide resource comprehensive utilization services can enjoy the VAT refund policy upon collection. Starting from July 1, 2015, a policy of refunding 50% of the value-added tax immediately upon payment will be implemented for taxpayers selling self-produced power products produced by wind power. Hydropower stations with an installed capacity of more than 1 million kilowatts that sell self-produced power products will implement a policy of refunding the value-added tax if it exceeds the tax burden. Implement a policy of refunding 100% of the value-added tax immediately upon collection for waste-to-energy generation.

10. Encourage the implementation of energy conservation and environmental protection projects. VAT is exempted from taxable service income provided by qualified energy-saving service companies in implementing contract energy management projects. For qualified energy-saving service companies that implement contract energy management projects that meet the regulations, starting from the tax year in which the project obtains the first production and operating income, the corporate income tax will be exempted for three years and reduced by half for three years; enterprises engaged in "environmental protection, energy and water conservation" Income from projects listed in the "Project Catalog of Enterprise Income Tax Preferences" will be subject to "three exemptions and three half reductions" in enterprise income tax starting from the tax year in which the project obtains its first production and operation income. Eligible companies implementing clean development mechanism projects will be entitled to “three exemptions and three half reductions” in corporate income tax starting from the tax year in which the project obtains the first emission reduction transfer income. If an enterprise purchases and actually uses special equipment for environmental protection, energy and water conservation, production safety, etc. that meets the regulations, 10% of the investment in the special equipment can be deducted from the enterprise's tax payable for the year; if the deduction is insufficient for the current year, it can be deducted in The credit can be carried forward to the next five tax years.

11. Guide the concept of environmentally friendly consumption. From September 1, 2014 to December 31, 2017, new energy vehicles purchased are exempt from vehicle purchase tax. From October 1, 2015 to December 31, 2016, the vehicle purchase tax will be levied at a reduced rate of 5% for the purchase of passenger cars with an engine capacity of 1.6 liters and below.

(3) Assist transformation, optimize and reorganize to promote “upgrading”.

12. Support the restructuring and listing of enterprises. The increase in asset valuation that occurs during the restructuring and listing process of qualified state-owned enterprises can be paid into the treasury without paying corporate income tax, and can be directly transferred to the state-owned capital of the enterprise as a state investment. For unincorporated enterprises and units that meet the conditions of 100 holdings (control) of state-owned enterprises, the increase in asset valuation during the process of restructuring into a corporate enterprise, the corporate income tax payable can be put into the treasury without tax, and directly transferred to the state investment as a result of the restructuring State-owned capital of post-corporate enterprises. The appraised value-added assets confirmed during the restructuring and listing process of qualified state-owned enterprises can be recorded at the appraised value and depreciated or amortized in accordance with relevant regulations, and are allowed to be deducted when calculating taxable income.

13. Support corporate asset restructuring.

During the process of asset reorganization, taxpayers transfer all or part of their physical assets and their associated claims, liabilities and labor to other units and individuals through mergers, divisions, sales, replacements, etc., which are not subject to VAT. Tax scope, which involves the transfer of goods, is not subject to VAT. In the process of asset reorganization, if a general VAT taxpayer transfers all assets, liabilities and labor force to other general VAT taxpayers, and handles tax registration deregistration in accordance with the procedures, the input tax that has not been deducted before the deregistration is processed It can be carried forward to the new taxpayer for further deductions.

(4) Support employment and lay the foundation for coordinated development.

14. Support the development of small and micro enterprises. Small-scale VAT taxpayers (including individual industrial and commercial households) whose monthly sales do not exceed 30,000 yuan (quarterly taxable sales do not exceed 90,000 yuan) are temporarily exempt from VAT. From October 1, 2015 to December 31, 2017, for qualified small and low-profit enterprises whose annual taxable income is less than 300,000 yuan (including 300,000 yuan), their income will be included in taxable income at a reduced rate of 50% The income is subject to corporate income tax at a rate of 20%.

15. Promote employment and entrepreneurship for key groups. Persons holding an "Employment and Entrepreneurship Certificate" ("Employment and Unemployment Registration Certificate") who are engaged in self-employment will have their actual value-added tax, urban maintenance and construction tax, and education fees payable for that year deducted in sequence within a limit of 8,000 yuan per household per year within 3 years. Additional and personal income tax; business entities that meet the prescribed conditions, in the newly added positions, recruit new personnel holding the "Employment and Entrepreneurship Certificate" ("Employment and Unemployment Registration Certificate") in that year, sign a labor contract with them for a period of more than 1 year and pay according to law For social insurance premiums, business tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax will be deducted in fixed amounts according to the actual number of employees within 3 years. Qualified service-oriented enterprises that recruit new personnel holding an "Employment and Entrepreneurship Certificate" ("Employment and Unemployment Registration Certificate") among the newly added positions, sign a labor contract with them for a period of more than one year and pay social insurance premiums in accordance with the law, Within three years, value-added tax, urban maintenance and construction tax, education surcharge and corporate income tax will be deducted in sequence according to the actual number of recruits. Migrant workers and other personnel who return to their hometowns to start businesses and meet the conditions stipulated in the policy will enjoy preferential tax policies for small and micro enterprises in accordance with the law.

16. Support the development of credit guarantee institutions. The guarantee compensation reserves accrued by qualified small and medium-sized enterprise credit guarantee institutions in a proportion that does not exceed the guarantee liability balance at the end of the year 1 are allowed to be deducted before corporate income tax, and the balance of the guarantee compensation reserves accrued in the previous year will be converted into current income. The unexpired liability reserves accrued by qualified small and medium-sized enterprise credit guarantee institutions in a proportion not exceeding 50% of the current year's guarantee fee income are allowed to be deducted before corporate income tax. At the same time, the balance of unexpired liability reserves accrued in the previous year will be converted into Current income. If the actual compensatory losses incurred by small and medium-sized enterprise credit guarantee institutions comply with the pre-tax deduction policies for asset losses in tax laws and regulations, the guarantee compensation reserves that have been deducted before tax should be offset, and the insufficient offset shall be deducted before corporate income tax. .

Second, take active measures to ensure the high quality and efficiency of tax services in supply-side reform.

(1) Comprehensive streamlining of administration and delegating power to the lower levels

17. Deepen the reform of the tax administrative approval system. Comprehensively cancel non-licensed tax administrative approval items, and put an end to unauthorized establishment of approvals or implementation of approvals outside the catalog; actively promote systems such as one-window acceptance of tax administrative licenses, online processing, and time-limited processing, increase the disclosure of tax administrative licenses, and comprehensively standardize Tax administrative licensing behavior.

18. Implement a list of tax law enforcement rights and responsibilities. Comprehensively sort out the list of tax law enforcement powers and responsibilities, and clarify the boundaries of the rights, responsibilities and obligations of tax authorities and taxpayers; prepare and publish tax law enforcement flow charts to standardize tax law enforcement procedures.

19. Promote the reform of the industrial and commercial registration system. In accordance with the reform requirements of the national commercial registration system, we will continue to promote the reform of the "three certificates in one, one license and one code" registration system, explore the implementation of "two certificates in one" for individual industrial and commercial households, and effectively simplify the taxpayer registration procedures.

(2) Create a legal environment

20. Standardize tax administrative discretion.

Strictly implement the "Hubei Province Tax Administrative Penalty Discretionary Implementation Measures", use the standardization of administrative penalty discretion as a breakthrough, gradually standardize tax administrative approval, administrative collection, administrative enforcement and other types of tax administrative enforcement discretion, and reduce the arbitrariness of law enforcement.

21. Safeguard the legitimate rights and interests of taxpayers. In accordance with the relevant provisions of the "Administrative Reconsideration Law" and the "Administrative Litigation Law", further unblock review channels, handle review cases openly and fairly in accordance with the law; implement the system for administrative heads to appear in court to respond to lawsuits, respect and implement the effective court judgments, and effectively safeguard the legitimate rights and interests of taxpayers

(3) Optimize tax services

22. Provide efficient and convenient tax services. We will implement one-time notification via QR code, entrust the postal service to issue invoices and collect taxes, implement off-peak reservations, and tax guidance services to improve tax efficiency; we will improve the online application for invoices, mobile invoice issuance, and promote electronic invoices and invoice verification. Measures such as automatic uploading of old information facilitate invoice collection.

23. Carry out professional tax consultation. The 12366 tax service hotline (Wuhan) center has been built to transfer consultation calls with local tax authorities, improve the IVR voice prompt function, collect hot issues reported by taxpayers, and report to taxpayers through IVR in a timely manner.

24. The tax certificate production fee is waived. There is a fee-free policy for tax registration certificates and invoice production costs; there will be zero charge for taxpayers to receive, print, and copy relevant tax-related materials when handling tax-related matters at the tax service office.

25. Expand value-added applications of tax credit. Improve services and management measures such as dynamic adjustment of tax credit levels, notifications and reminders; expand the scope of "bank-tax interaction" and promote more banking financial institutions to join the "tax credit loan" application to achieve full coverage of banking financial institutions and help Honest taxpayers reduce financing costs.

26. Implement professional services for “going global” enterprises.

Revolving around the “Belt and Road” and international production capacity and equipment manufacturing cooperation strategies, we will promote our province’s enterprises to “go global” by compiling country-specific tax information guides, implementing tax treaties, and strengthening tax services for tax-related disputes. Give full play to Hubei's advantages in infrastructure construction and increase international production capacity cooperation.

27. Carry out personalized services for large enterprises. Adhere to the project as the starting point, intensive management as the direction, professional team operation as the basic method, and explore a new management method with the provincial tax bureau as the leader, the Wuhan Municipal Bureau as the core, and the municipal and state bureaus collaborate to provide large enterprises with Personalized and differentiated tax solutions.

(4) Deepen tax collection and administration

28. Strengthen state-local tax cooperation. Implement the cooperation norms between state and local taxes, carry out the construction of demonstration sites for cooperation between state and local taxes, promote the unified handling of tax-related matters for state and local taxes within the province, and establish a "one-window" tax service model for national and local taxes. In tax services, collection management, and tax audits, Carry out in-depth cooperation in aspects such as information security and information sharing to achieve the cooperation goals of "deep integration of services, moderate integration of law enforcement, and high degree of information aggregation".

29. Promote the “Implement Internet Taxation” action plan. Promote the application of online processing systems and mobile tax platforms for tax-related matters, promote "online" provincial handling of tax-related matters, and realize online acceptance of applications, online declaration and payment of taxes, online invoice processing, online tax-related inquiries and online tax consultation. Make sure that tax payment information can be queried, invoice information can be checked, and application matters can be tracked.

30. Simplify tax procedures. For taxpayers with A-level tax credit, they can cancel the VAT invoice certification, receive 3 months of VAT invoices at a time, give priority to export tax refunds and other trustworthy incentives, rationally simplify the number of tax declarations and payments by taxpayers, and apply small VAT invoices to In principle, large-scale taxpayers are required to declare on a quarterly basis, while individual taxpayers with fixed fixed quotas are required to pay in lieu of reporting.

3. Make solid progress to ensure that the service supply-side reform measures are steady and orderly.

(1) Unify thinking and enhance work initiative.

Supply-side structural reform is a decision-making arrangement made by the Party Central Committee and the State Council under the background of the new economic normal to resolve supply-side, structural and institutional contradictions.

Cadres of state taxation agencies at all levels, especially leading cadres, must fully realize the significance of supply-side structural reform, unify their ideological understanding into the decision-making of the central and provincial committees, and provincial governments, and proactively integrate the reform tasks determined by local governments and the state taxation Effectively connect the work, integrate various policies and measures into the "six tough battles" of the province's national tax system, give full play to the role of taxation functions, and fully serve the supply-side structural reform.

(2) Extensive publicity to enhance work enthusiasm.

National tax authorities at all levels should combine the Spring Breeze Action for Convenient Tax Service and Tax Publicity Month and other special activities to publicize the supply-side structural issues to the public through various channels such as portal websites, tax office halls, newspapers, and television. Relevant tax policies and service measures for reform; it is necessary to report to local party and government leaders on the practices and results of the supply-side structural reform of the state tax department’s services through special reports on national taxation; it is necessary to publicize the work of the state taxation cadres through learning, training, work deployment, etc. Explain the main contents of supply-side structural reform, as well as the tasks and measures of the national taxation department's service reform, create a good atmosphere of caring about, supporting and participating in the reform at the top and bottom of the agency and inside and outside the system, and enhance the enthusiasm for service reform.

(3) Ask questions about needs and enhance the pertinence of the work.

State tax authorities at all levels must focus on the key tasks of supply-side structural reform, actively connect with relevant government departments, and listen to the tax policy demands of relevant departments in improving supply quality and efficiency, optimizing economic structure, etc.; they must go deep into enterprises Conduct research to understand the difficulties faced by enterprises in reform and transformation, collect opinions and suggestions from enterprises on reducing costs and improving competitiveness, actively provide suggestions and suggestions for solving reform problems, and provide targeted service supply-side structural reforms.

(4) Optimize measures and enhance the overall nature of the work.

National tax authorities at all levels must combine local realities and innovate methods to ensure the full implementation of various preferential tax policies for supply-side structural reform; they must make overall arrangements and conscientiously implement national and local tax cooperation norms, collection and management norms, and tax payment services Standardize and comprehensively optimize service measures in all aspects of tax registration, tax declaration, tax incentives, tax collection and management, tax inspection, etc., to provide taxpayers with comprehensive, standardized, high-quality and efficient tax services.

(5) Conscientiously implement and enhance the effectiveness of the work.

National tax authorities at all levels must closely track the implementation of supply-side structural reform tax policies, carefully evaluate the policy implementation effects, existing problems and improvement suggestions, and actively provide feedback to relevant departments to provide information for the improvement of tax policies. Reference suggestions: It is necessary to combine the implementation of structural reforms on the service supply side with comprehensive performance management, effectively carry out the responsibilities decomposition, supervision and inspection and work evaluation of various work measures, and ensure that various tasks are implemented in departments and people are on duty. Ensure the implementation of various policies and measures for supply-side structural reform.