What do the nine provisions of taxation refer to?

Notice of Guangdong Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China on Further Improving the Tax Work of Stabilizing Employment and Ensuring Employment (No.75 [22] of Guangdong Taxation Bureau? ) is called "Nine Tax Articles". The specific contents are as follows:

First, pay more attention to the implementation of tax reduction and fee reduction in the overall situation of "six stability" and "six guarantees"

Tax reduction and fee reduction directly benefit enterprises and people, and are fair and efficient. The implementation of tax reduction and fee reduction is a concentrated expression of the overall situation of "two maintenance", "six stability" and "six guarantees" for the tax authorities. The tax authorities at all levels in the province should unify their thoughts and actions with the decision-making arrangements of the CPC Central Committee and the State Council, be more proactive in planning and promoting tax work in the overall situation of "six stabilities" and "six guarantees", effectively improve their political stance and show their responsibility. In accordance with the deployment requirements of "Government Work Report" on "resolutely putting tax reduction and fee reduction policies on enterprises, keeping green hills and winning the future", we should resolutely and comprehensively implement various tax reduction and fee reduction policies and measures promulgated by the central and local governments, even if the immediate difficulties are great. It is necessary to accurately grasp the changes in the economic situation, enhance the sense of urgency, focus on the "four forces" and intensify the implementation, so that all kinds of market players can effectively enjoy the tax reduction and fee reduction policy dividend, focus on stabilizing enterprises to ensure employment, and serve the overall situation of "six stabilities" and "six guarantees" in a solid and effective manner.

second, strengthen the organization and leadership of stabilizing employment and ensuring employment

Employment is the biggest livelihood and the priority of "six guarantees" and "six guarantees". Tax authorities at all levels should gather strength to support stable employment, strengthen organizational leadership, and ensure maximum tax support for enterprises in key industries that attract employment and key groups that start businesses. The main responsible comrades should be in front of the command, in charge of the responsible comrades to take the lead in organizing and strengthening work planning, deployment and implementation. Relevant functional departments such as policies and regulations, tax and fee policies, collection and management science and technology, tax service, tax publicity, etc. should further refine the division of labor and cooperation, compact their work responsibilities, and form a joint effort. It is necessary to actively put forward tax support suggestions through the working mechanisms such as the government employment leading group and the employment situation research and consultation, and participate in the deployment of key work of local party and government to ensure employment. It is necessary to strengthen the study of new situations and new problems through special work classes, effectively solve the problems and suggestions reflected by taxpayers and front-line tax personnel, resolutely get through the "middle obstruction" and smooth the implementation of the "last mile" policy.

Third, strengthen the implementation of the inclusive tax reduction and fee reduction policy

Tax authorities at all levels should focus on strengthening employment support for key industries and actively help small and medium-sized enterprises and individual industrial and commercial households to absorb the main force of employment to help them out. It is necessary to intensify efforts to implement key inclusive tax reduction and fee reduction policies, such as lowering the value-added tax rate, reducing social security fees in stages, and reducing the inclusive benefits of small and micro enterprises. Timely organize and implement the policies of small-scale taxpayers' value-added tax reduction and exemption that will expire before June in 22 and have been explicitly extended to the end of the year, as well as new tax reduction and fee reduction policies such as small and micro enterprises and individual industrial and commercial households' income tax deferred to 221. By implementing phased policies and institutional arrangements, we will actively create a good tax environment.

iv. optimize and implement the tax policy for entrepreneurship and employment of key groups

tax authorities at all levels should optimize and strengthen their support for entrepreneurship and employment of key groups. We will strengthen the implementation of the fixed tax deduction policy to promote the entrepreneurial employment of key groups such as retired soldiers, college graduates, poverty-stricken people who have established files, registered unemployed people, zero-employment families and urban low-income families. We will implement the policy of exempting demobilized military cadres who choose their own jobs and their dependents from value-added tax and personal income tax for three years. We will implement the policies of reducing and exempting the value-added tax and personal income tax for disabled entrepreneurs, and the policies of refunding the value-added tax on the resettlement of disabled people, deducting the wages paid to disabled workers, and reducing and exempting the urban land use tax. We will implement the policy of exempting overseas high-end talents and talents in short supply from personal income tax. We will strengthen the implementation of preferential policies for value-added tax, property tax and urban land use tax on entrepreneurial employment platforms such as science and technology business incubators, university science parks and Zhongchuang Space, and give full play to the unique role of venture capital in promoting "double innovation" and increasing employment.

V. Continue to effectively help ease the financial pressure according to law

Tax authorities at all levels should actively study targeted and operational tax assistance measures for enterprises in key industries and key groups that have difficulties in production and operation and good tax credit to help them achieve better development. For taxpayers and payers who meet the requirements and cannot pay taxes and social security fees on time, policies and measures for deferred payment shall be implemented according to law. For qualified enterprises, we will speed up the processing of VAT refund and export tax refund (exemption). Further expand the "bank-tax interaction", promote relevant cooperative banking institutions to launch natural person "bank-tax interaction" credit products with social insurance premium data as the core, and actively help taxpayers alleviate financing problems.

VI. Insisting on inclusive and prudent supervision to help the development of new employment forms

Tax authorities at all levels should adhere to the principle of "three benefits" and actively support the development of new employment forms based on new economies and new models such as platform economy and * * * enjoyment economy. In accordance with the deployment arrangements of the state and our province, the policy of voluntary holdover of social insurance premiums for low-income people will be implemented in a timely manner, and the restrictions on urban and rural household registration in the province for flexible employees to participate in the basic old-age insurance for enterprise employees will be abolished. Strengthen investigation and study, explore and improve tax management and service measures that meet the requirements of the development of new employment patterns, and study and put forward suggestions for policy optimization. Adhere to inclusive and prudent supervision, "no risk, no inspection, no approval, no illegal non-stop", do not disturb taxpayers in normal operations, and do not set unreasonable restrictions on invoice collection. By vigorously supporting enterprises to become bigger, better and stronger, we will give full play to the important role of new employment forms in ensuring and promoting employment.

VII. Actively promoting departmental collaboration and information sharing

Strengthening departmental collaboration and obtaining information on entrepreneurship and employment of key groups are important efforts to accurately implement the tax and fee support policy. Tax authorities at all levels should take the initiative to report to the local party and government for instructions and promote the strengthening of departmental cooperation. Based on the implementation of the current tax and fee policy, we should actively promote the sharing of data with human resources and social security, retired military affairs, poverty alleviation, education and other departments, timely and effectively obtain basic information about enterprises in key industries and key employment groups, avoid "unable to find people and inaccurate people" in policy implementation, and promote quantitative and refined management of policies. Regarding the differences in the classification caliber of key employment groups among relevant departments, we should fully communicate with relevant departments and strengthen data analysis and screening; For the personnel identity doubts found in the implementation of the policy, the relevant departments shall be submitted to the relevant departments for investigation as appropriate, so as to form a joint force for the implementation of the policy of stabilizing enterprises and ensuring employment.

VIII. Continue to carry out publicity and counseling on employment policies

Tax authorities at all levels should make full use of various channels and ways to strengthen the organization to carry out publicity and counseling on employment policies. Systematic guidance should be given to universally applicable policies, and special guidance should be given to key groups' entrepreneurship and employment policies. In particular, we will seize the key time nodes such as "graduation season" and "retirement season" and make use of existing platforms such as government vocational training, employment service centers and job fairs to focus on launching special publicity activities on entrepreneurship and employment policies. Through multi-sectoral linkage, new media and traditional media linkage, we will expand publicity coverage and enhance policy awareness. Sort out relevant policy guidelines, operation manuals and hot questions and answers in different categories, and carry out targeted publicity and counseling for different key employment groups and enterprises that attract employment to help relevant personnel and enterprises understand policies, operate and enjoy quickly.

IX. Pay attention to strengthening the work and implementing it as a whole

The work of reducing taxes and fees, stabilizing enterprises and ensuring employment is policy-oriented, involving a wide range of issues, and it is of great importance and cannot be lost. Tax authorities at all levels should pay more attention to strengthening comprehensive coordination, coordinate and implement the principle of increasing tax reduction and fee reduction, implementing the principle of organizing income according to law, optimizing the tax business environment, optimizing tax law enforcement methods, and giving full play to the comprehensive effects of policies and measures to protect residents' employment and protect market players; Coordinate and implement key tasks such as supporting poverty alleviation and helping to build a new regional development pattern of "one core, one belt and one district" to serve the building of a well-off society in an all-round way. We should pay more attention to goal-oriented, problem-oriented, and effectiveness-oriented, encourage responsibility, encourage hard work, strengthen overall arrangement of work tasks, and continue to effectively reduce burdens for grassroots while ensuring the implementation of tasks. We should pay more attention to improving ways and means, combine the different realities of urban and rural areas and taxpayers, strengthen the overall planning of publicity and counseling matters, improve the accuracy of policy publicity and counseling, and continuously improve the sense of acquisition and satisfaction of taxpayers.