Tax Administration: In 2016, The Scale Of Business Tax Increase And Tax Reduction Will Exceed 500 Billion Yuan.

2016 is the year of tackling structural challenges in supply side.

Over the past year, the tax departments have conscientiously implemented and improved the preferential tax policies, and actively promoted various tax reforms such as the business tax increase and so on, and constantly improved the level of tax collection and management services.

In the first three quarters of this year, small and micro enterprises nationwide enjoyed a tax relief of 85 billion 300 million yuan, an increase of 12 billion yuan compared with the same period last year, an increase of 16.4%. In 7-10 months, the total national resource tax burden was reduced by 3 billion yuan, a decrease of 22.57%. In 2016, the scale of business pformation, increase and decrease tax would exceed 500 billion yuan.

In order to support the development of small and micro enterprises, we should effectively lighten the tax burden of enterprises.

In the main taxes of value-added tax and enterprise income tax, small and micro enterprises have been given direct tax relief.

Especially in recent years, the coverage of tax preferential policies for small and micro enterprises has been expanding. The monthly sales of temporary exemption from value-added tax increased from 20 thousand yuan to 30 thousand yuan; the annual taxable income of small profit enterprises with half of the enterprise income tax levied from 30 thousand yuan to 300 thousand yuan, covering the small and small profit enterprises.

Since the beginning of this year, the tax department has conducted 4 thorough inspections and 18 rounds of "looking back" to promote the preferential policies of small and micro enterprises.

From the tax data, tax policies support the development of small and micro enterprises.

In the first three quarters of this year, small and micro enterprises in the whole country enjoyed a tax relief of 85 billion 300 million yuan, an increase of 12 billion yuan, an increase of 16.4%, which effectively promoted the development of small and small profit enterprises.

The profit of small profit small businesses increased from 18% at the end of the first quarter to 20.1% at the end of the three quarter.

For major groups, disabled persons, military cadres, military dependents, retired soldiers and other entrepreneurs, the state also eliminates the worries of entrepreneurs through tax reduction and exemption.

Those who are unemployed for more than half a year, the families with zero employment and those who enjoy the minimum living security of the urban residents who are enrolled in the working age, and those who are engaged in self employment in the graduating year, will be given 8000 yuan per year and a maximum tax allowance of 9600 yuan per household within 3 years.

The number of disabled persons can be set up according to the actual number of disabled persons, and the value added tax will be levied on the disabled, and the wages of the disabled units will be 100% plus deducted.

Preferential policies for value-added tax and personal income tax preferential policies for individuals with disabilities.

The value added tax shall be exempted from the total operation of the cadres pferred to the army and the family members of the armed forces.

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For retired soldiers, the quota is exempt from value-added tax and personal income tax.

In the first three quarters of 2016, college graduates, unemployed persons, disabled persons, military dependents, army cadres and ex servicemen and other key special employment groups were exemption from taxation of 9 billion 600 million yuan.

The number of tax registration households has increased from 34 million 600 thousand in 2012 to about 47000000 at the end of October 2016.

Over the past year, the tax authorities have implemented all preferential tax policies to support entrepreneurship and innovation.

Incubation platform is the soil of innovation.

If a state invests in a small and medium-sized high-tech enterprise that is not listed by the venture capital enterprise, it may deduct the taxable income amount from 70% of its investment amount, and deduct the taxable income of the venture capital enterprise in the year when the equity holding period is 2 years.

The technology business incubator and the National University Science Park provide property and land for the incubator enterprises to be exempted from property tax and urban land use tax.

The income from leasing sites, houses and providing incubation services to incubating enterprises is exempt from VAT.

R & D investment is the support of enterprise innovation.

In order to encourage enterprises to increase R & D investment, the state levying enterprise income tax at a rate of 15% at the rate of high and new technology enterprises that need key support. At the same time, preferential policies such as VAT levy, refund of value-added tax, tax deduction and exemption of enterprise income tax and other preferential policies for the software and IC industry and technology advanced service outsourcing enterprises, which are of great significance to the development of the economy, are put forward.

In addition to the Deduction Policy for R & D expenses, the accelerated depreciation policy for R & D equipment in 10 key industries, such as computer manufacturing, has been implemented, and enterprises are encouraged to increase R & D investment. In the first three quarters of this year, the depreciation policy was accelerated to reduce taxes by 7 billion 300 million yuan.

Camp to increase is a major task in deepening the reform of fiscal and taxation system.

Since May 1st this year, China has launched a pilot scheme to increase the scope of the camp to expand the scope of the pilot project to the construction industry, real estate industry, financial industry and life service industry, so as to realize the full coverage of value-added tax on goods and services. Most industries can benefit from increased deduction and thus reduce duplication of taxes.

Judging from the current situation, the scale of tax increase and tax reduction in 2016 will exceed 500 billion yuan.

The comprehensive ad valorem reform of resource tax is another major tax reform this year after the camp changed to increase. It has been pushed across the country since July 1st.

Judging from the implementation of the reform in 7-10, according to the pre reform policy, the resources and taxes of the 129 taxable items in the country are 13 billion 200 million yuan. After the reform, the actual resource tax revenue is 10 billion 200 million yuan, with a total reduction of 3 billion yuan, a decrease of 22.57%, and most of the tax burden is reduced.

In accordance with the new preferential policies for promoting resource conservation in the reform period, four months after the reform, the total amount of resources tax for the enterprises eligible for filling mining, depleted mines and comprehensive utilization mines was reduced by 96 million 280 thousand yuan, and enterprises were encouraged to fully recycle and utilize tailings and slag and other resources, so as to promote the development and effective utilization of resources.

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