The Tax Administration Has Supported The "26 Pieces" Of The Private Economy.

In order to give full play to the function of tax support and serve the development of private economy, the State Administration of Taxation recently issued a notice on the implementation of measures to further support and serve the development of private economy (hereinafter referred to as the notice) on the basis of in-depth investigation and listening to the opinions of all sides. In view of the problems of "blocking points" and "difficulties" encountered in the course of the development of private economy, we put forward 26 concrete measures in 5 aspects: "conscientiously implementing and improving policies, promoting private enterprises to reduce taxes and reduce the burden", so as to help private enterprises achieve better and faster development.

First, we must conscientiously implement and improve policies to promote the reduction of tax burden on private enterprises.

(1) implement preferential tax policies.

(two) to stabilize the way of payment of social insurance premiums.

(three) actively research and propose tax reduction policy recommendations. The General Administration of taxation should cooperate with relevant departments to study and put forward proposals to promote substantial tax reduction such as value added tax, and to implement universal tax exemption for small and micro enterprises and technology-based start-ups, and make proposals to solve problems found in the process of tax reform and promotion. We should make suggestions according to public opinions, and cooperate with relevant departments to improve the 6 supplementary deductions for personal income tax. The tax bureaus of all provinces should focus on further efforts to increase tax reduction, conduct in-depth investigation and research, and actively put forward targeted and practical suggestions and suggestions.

(four) strengthen tax policy publicity and guidance.

(five) to strengthen feedback on implementation of tax policies.

"All along, the tax authorities have insisted on private enterprises alike. In the first three quarters of this year, small and micro enterprises with private enterprises as the main body shared 143 billion 700 million yuan tax reduction, an increase of 41.3% over the same period last year." Huang Yun, director of the policy and regulation department of the General Administration of Taxation, said that the circular clearly stated that the tax authorities at all levels should resolutely implement the principle of income tax organization according to law, and firmly reject the "overdue tax" and resolutely implement the tax reduction and exemption policy. Private enterprises that meet the conditions for enjoying preferential tax policies should be treated equally with other taxpayers, so as to ensure that preferential policies are put in place. According to the law, small and micro enterprises are exempt from VAT, small enterprises with small profits are reduced by half of the corporate income tax, interest income from loans provided by financial institutions to small and micro enterprises, and the preferential policies of private enterprises benefiting private enterprises such as providing credit guarantee to SMEs and income tax exemption from value-added tax.

The head of the relevant department of the State Administration of Taxation said that the State Administration of Taxation will actively cooperate with relevant departments in studying and putting forward proposals to reduce social security rates, so as to ensure that the burden of enterprises is not increased in general and that the actual burden of corporate social security payments has been substantially reduced. The tax authorities at all levels should ensure that the payment method is stable in the reform of the social security fee collection and management mechanism, and actively cooperate with the relevant departments in compiling the income tax budget for social security premiums that reflect the reduction of fees, and strictly follow the budget approved by the NPC. The payment of arrears of previous years, including private enterprises, must not be organized and centralized.

　 Second aspects: continuous optimization of business environment and promotion of tax convenience for private enterprises

(six) launch a new round of big research visits.

(seven) streamlining and compressing tax information.

(eight) widening a matter for completion.

(nine) streamlining tax procedures.

(ten) continue to compress tax time.

(eleven) actively promote electronic taxation and diversified payment and withdrawal libraries.

(twelve) vigorously support the "going out" of private enterprises.

We should further implement the tax agreements signed with 110 countries and regions, actively carry out tax treaties with major investment countries and regions, and help the "go out" private enterprises to reduce the tax burden on investment destination countries and regions through tax treaties, enhance the effectiveness of tax dispute resolution, and avoid duplication of taxation. We should make full use of the international tax cooperation mechanism and platform, and further promote the long term mechanism construction of "one belt and one road" tax cooperation, so as to provide strong support for private enterprises to expand investment in the countries and regions along the line. The General Administration of Taxation has updated and improved the guidelines on tax revenue of "going out" enterprises in a timely manner. On the basis of the 81 guidelines issued by the state, we have updated and released about 20 by the end of 2018, basically covering the "one belt and one road" key countries and regions. Tax authorities in all regions should actively help "go out" private enterprises to use tax treaties and international tax cooperation mechanisms to safeguard their legitimate rights and interests, make good use of the policy of entrusting overseas research and development expenses to deduct enterprise income tax and comprehensive income tax of enterprises and other policies, so as to lighten the tax burden effectively.

　 Third aspects: actively carry out precise assistance to help private enterprises solve difficulties

(thirteen) improve the normalization communication mechanism with private enterprises.

(fourteen) establish a mechanism for the acceptance and settlement of cross regional tax related appeals for SMEs.

(fifteen) to delay the payment of taxes for privately operated enterprises with difficulty in operation according to law. Tax authorities at all levels should further study targeted and operational Tax Assistance Measures for private enterprises with difficulties in production and operation and good tax credit, and actively promote them into the overall arrangement of local governments, so as to help them achieve better development. For private enterprises with special difficulties and unable to pay taxes on time, the tax authorities should actively help enterprises alleviate their financial pressure by handling tax deferred payment in accordance with the law.

(sixteen) effectively protect the invoice requirements of taxpayers in normal operation.

(seventeen) deepen the "silver tax interaction" to facilitate private enterprises to facilitate financing. Tax authorities at all levels should unite with the banking and insurance regulatory departments and banking financial institutions to further carry out the activities of "silver tax interaction" and expand from "offline" to "online", encourage and promote banks to rely on tax credit to innovate credit products, deepen tax and bank information exchange, and ease the financing difficulties of small and micro private enterprises.

(eighteen) actively support the development of new economy, new formats and new models.

　 Fourth aspects: strictly regulate tax law enforcement, protect the legitimate rights and interests of private enterprises

(nineteen) to strengthen the fair competition review of tax normative documents. The formulation of tax normative documents should fully assess the comprehensive effects of possible economic, social and other aspects. We should adjust or refrain from introducing the requirements for fair competition review and may not be conducive to the development of private enterprises.

(twenty) further standardize the tax inspection. Tax authorities at all levels should conduct private tax inspections in the same way as other enterprises.

(twenty-one) properly handle the relationship between collection and management in accordance with the law and supporting the development of enterprises.

(twenty-two) fully protect the legal relief rights of private enterprises.

(twenty-three) strengthen tax law enforcement supervision.

　 Fifth aspects: earnestly strengthen the organization and implementation, and ensure the implementation of all measures.

(twenty-four) strengthening the leadership of the party. The Party committee secretaries of the tax authorities at all levels are the first responsible persons. They should organize, personally deploy and personally consult themselves, co-ordinate the research work arrangements, and do a good job of supervision and implementation.

(twenty-five) refining the implementation of the work. The general office of the General Administration of taxation should strengthen the supervision of the implementation of various measures and include performance appraisal.

(twenty-six) long term effectiveness. Tax authorities at all levels must always unremittingly, integrate into daily work, and constantly grasp the constant and frequent progress.