The Provincial Taxation Bureau Has Promulgated 20 Policy Measures To Cope With The Downward Pressure Of The Economy And Promote Steady Economic Growth.

In order to give full play to the role of the local tax function, we should actively cope with the downward pressure on the economy and promote the steady growth of our province's economy.

A few days ago, the provincial land tax bureau promulgated the measures to implement the policy of steady growth, promoting reform, adjusting the structure and benefiting the people and promoting the steady economic growth of our province (hereinafter referred to as "a number of measures"). The measure includes 20 specific policies and measures, namely, deepening the reform of administrative examination and approval, promoting tax reform, strengthening the implementation of tax collection policy, supporting scientific and technological innovation, helping enterprises with difficulty, and promoting reform and innovation in six aspects.

Some

"Stipulates that the small and micro enterprises with a monthly turnover of not more than 20 thousand yuan (including 20 thousand yuan) will be temporarily exempt from business tax; from January 1, 2014 to December 31, 2016, the enterprise income tax will be levied on the small profit enterprises with the annual taxable income less than 100 thousand yuan (including 100 thousand yuan).

For those who hold the self employment certificate of college graduates and the self employed and entrepreneurial retired soldiers, the business tax, the urban maintenance and construction tax, the additional education fee, the local education supplement and the personal income tax shall be deducted in the next 3 years according to the limit of 9600 yuan per household per year.

For individuals

The average housing below 90 square meters and belonging to the only family housing is deed at a rate of 1%, which exceeds 90 square meters and belongs to the ordinary housing of the family's only housing. The deed tax is levied at half the statutory tax rate.

Land for construction and low rent housing and economically affordable housing shall be exempted from urban land use tax; housing for developers in economically affordable housing and commodity housing projects should be built, and affordable housing should be built in commercial housing projects. If the relevant materials issued by government departments can be provided, the urban land use tax should be exempted from the proportion of gross floor area occupied by low rent housing and affordable housing.

Some

"Stipulates that we should seriously implement the preferential tax policy of enterprise income tax reduction at 15% tax rate for high-tech enterprises, and no longer recognize the high-tech enterprises registered in our province outside the province, and enjoy the relevant tax preferences equally.

The cost of research and development for the development of new technologies, new products and new technologies, and the formation of intangible assets into the profits and losses of the current period shall be deducted according to the actual deduction of the regulations, and 50% of the research and development expenses shall be deducted. The intangible assets shall be amortized according to the 150% cost of intangible assets.

For the main or key fixed assets owned by enterprises and used for production and operation, due to the rapid progress of technology and products and the reasons for accelerated vibration and high corrosion all the year round, it is necessary to accelerate depreciation, shorten the depreciation years or adopt accelerated depreciation methods.

In order to help the troubled enterprises get out of difficulties at an early date, a number of measures put forward that there must be special difficulties in the production and operation of taxpayers. If they fail to pay taxes on time, they may be allowed to postpone the payment of taxes within 3 months after they have been approved.

Taxpayers who pay the urban land use tax and the real estate tax according to the regulations are really difficult and comply with the tax law. If the taxpayer applies, after approval, they may be given the reduction and exemption of the urban land use tax and the real estate tax.

The newly introduced service enterprises, which meet the conditions of reduction and exemption, are granted tax concessions and real estate tax concessions for urban land after approval.

Standardize and reduce household entry inspection, strictly enforce the exemption of tax registration certificate, invoice cost provisions, and effectively reduce the burden on enterprises.

We should conscientiously carry out the expansion of the "camp to increase" pilot project, do a good job in resource tax reform, and vigorously promote tax to tax reform.

The 44 tax related administrative examination and approval items that are retained and delegated are actively implemented such ways as "online acceptance, internal circulation, online publishing".