Comprehensive tax and fee support policy in 2022

"In 2022, a new comprehensive tax and fee support policy will be implemented. The basic principle is to adhere to the combination of phased measures and institutional arrangements, and to reduce taxes and refund taxes simultaneously. " In this year's government report, a new comprehensive tax and fee support policy was announced in 2022. It is estimated that the annual tax rebate will be about 2.5 trillion yuan, of which the remaining tax rebate will be about/kloc-0.5 trillion yuan, and all the tax rebate funds will go directly to enterprises.

In the first year of the Tenth Five-Year Plan, China's tax work has achieved steady progress, a new starting point and remarkable results. In this year's government work report, it is pointed out that in 2002 1 year, China optimized the implementation of the policy of helping enterprises to help them out, consolidated the foundation of economic recovery, increased the tax reduction and fee reduction by1multi-trillion yuan, and also implemented phased postponement of tax payment for small and medium-sized enterprises in manufacturing and coal-fired heating enterprises.

Looking back on 20021,"tax reduction and fee reduction+deferred tax reduction" has become a highlight of China's tax-related policies. Focusing on boosting the operation of industrial economy and promoting the supply of energy and electricity, it is estimated that small and medium-sized manufacturing enterprises will handle 200 billion yuan of tax relief (fees), and coal-fired heating enterprises are expected to handle 27 billion yuan of tax reduction, tax rebate and tax relief. Focusing on stimulating the vitality of scientific and technological innovation, the company benefited from the "upgraded version" of the R&D expenses plus deduction policy twice, and the company enjoyed a total tax reduction and exemption of 333.3 billion yuan.

A series of policy "combination boxing" has given outstanding support to the innovation and upgrading of manufacturing industry, as well as small and medium-sized enterprises and individual industrial and commercial households with a large number of jobs, which not only helps the transformation and upgrading of manufacturing industry, reduces the burden of small and medium-sized micro-markets, but also helps to stabilize growth and ensure employment, and injects stronger impetus into China's steady economic recovery and sustained improvement.

This year's government work report pointed out that practice shows that reducing taxes and fees is a direct and effective way to help enterprises get out of trouble. In fact, this is also a way of "releasing water to raise fish" and saving tax sources. Since 20 13, 4.76 trillion yuan of new tax-related market entities paid taxes last year.

In recent years, "tax reduction and fee reduction" has become a hot word in the active fiscal policy.

The reporter found out that during the period from 20 16 to 2020, the annual "Government Work Report" set specific tax reduction and fee reduction targets.

"This year will reduce the burden on enterprises and individuals by more than 500 billion yuan than before the reform." -20 16 government work report;

"Further tax reduction and fee reduction will reduce the tax burden of enterprises by about 350 billion yuan and reduce the fees charged by enterprises by about 200 billion yuan, which must be felt by market participants." -2017 government work report;

"In the whole year, it reduced taxes by more than 800 billion yuan for enterprises and individuals, promoted the transformation and upgrading of the real economy, and focused on stimulating market vitality and social creativity." -2018 government work report;

"Ensure that tax reduction and fee reduction are put in place. It is a fair and efficient policy to directly reduce taxes and fees for the pain points and difficulties of current market players. The burden of corporate taxes and social security contributions was reduced by nearly 2 trillion yuan throughout the year. " -2019 government work report;

"It is estimated that the new burden reduction for enterprises will exceed 2.5 trillion yuan throughout the year. We must resolutely implement the tax reduction and fee reduction policy to enterprises, stay green and win the future. " -2020 government work report;

20021year "government work report" did not put forward the scale target of tax reduction and fee reduction, but focused on optimizing and implementing the tax reduction and fee reduction policy.

This year, tax reduction and fee reduction once again ushered in new goals.

This year's government work report points out that a new comprehensive tax and fee support policy will be implemented in 2022. Adhere to the combination of phased measures and institutional arrangements, and promote tax reduction and tax refund simultaneously.

On the one hand, we will continue to implement the policy of tax reduction and fee reduction to support manufacturing, small and micro enterprises and individual industrial and commercial households, and increase the intensity of reduction and exemption and expand the scope of application. Small-scale taxpayers are exempted from value-added tax in stages. The annual taxable income of small and micro enterprises is 6,543,800+0,000 yuan to 3 million yuan, and corporate income tax will be levied by half. All localities should also introduce effective measures such as tax reduction and exemption according to the actual situation, so that the tax reduction and fee reduction will only increase and stabilize market expectations. On the other hand, considering providing cash flow support for enterprises in an all-round way, promoting consumer investment, and vigorously improving the value-added tax refund system, a large-scale tax refund will be implemented this year. Give priority to supporting small and micro enterprises. Before the end of June, we will refund the stock tax allowance of small and micro enterprises in one lump sum and the incremental tax allowance in full. Focus on supporting the manufacturing industry, and comprehensively solve the tax rebate problems in manufacturing, scientific research and technical services, ecological and environmental protection, electricity and gas, transportation and other industries. VAT refund has been greatly increased to boost market confidence.

It is estimated that the annual tax rebate will be about 2.5 trillion yuan, of which the tax rebate will be about/kloc-0.5 trillion yuan, and all the tax rebate funds will go directly to enterprises. The central government will increase its financial support to local governments, and the subsidy funds will go directly to cities and counties. Local governments and relevant departments should establish and improve the working mechanism, strengthen the allocation of funds, ensure that the key measure of tax refund and tax reduction is put in place, and let enterprises get timely help and get back on their feet.

Tang Jiqiang, a professor at Southwestern University of Finance and Economics and chief economist of Cai Xizhiku, said in an interview with People's Daily that in 2002 1 year, as one of the macro-control measures, China increased tax reduction and fee reduction by more than1trillion yuan, effectively stabilizing the basic disk of economic development. Looking forward to 2022, the policy of tax reduction and fee reduction will be more flexible and pragmatic, which will contribute to the steady and progressive economic development of China.

The relevant person in charge of State Taxation Administration of The People's Republic of China said that the national tax system will, according to the deployment requirements of the government work report, do a good job in the implementation of various tax and fee support policies with greater determination, more practical measures and higher standards, and continuously optimize the tax payment service, so that market players and the people have a real sense of gain, better serve the high-quality development of the economy and society, and greet the party's twentieth victory with excellent results.

Policy content

1. The enterprise income tax shall be levied at a reduced rate of 50% on the resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge paid by small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households. The implementation period is 1 in October 2022 to 1 in February 2024.

Second, small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households have enjoyed local educational preferential policies such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax, and additional education fees according to law, and can enjoy 50% preferential policies.

legal ground

People's Republic of China (PRC) tax collection management law

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be carried out in accordance with the law. If the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions that are inconsistent with tax laws and administrative regulations, such as tax collection, suspension, tax reduction, exemption, tax refund and overdue tax.

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to state and defend the decision of the tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to report and accuse illegal acts of tax authorities and tax personnel.