Reduce Taxes, Reduce Fees And Dividends, Centrally Deliver, And Effectively Boost The Development Of High Quality Economy.
The implementation of a larger tax reduction and reduction is a major policy decision of the CPC Central Committee and the State Council. It is a major measure to lighten the burden on enterprises, stimulate the vitality of micro entities, and deepen structural reforms on the supply side.
The tax department is responsible for the movement of information, scientific deployment and wall charts. We should thoroughly grasp the policy of reducing taxes and lowering taxes and carry out various tasks, so as to ensure that the taxpayers and payers have a real and genuine sense of gain.
Reporters learned from the State Administration of Taxation, at present, the tax declaration period has ended in May, the latest tax reduction data in 1-4 months "fresh out", deepening the value-added tax reform, small and micro enterprises inclusive policy, personal tax reform and a series of tax reduction and cost reduction results show that the main body of the market burden reduction, enterprise investment and development confidence is further enhanced, the reform dividend is gradually pformed into optimize the economic structure, expand the effective demand kinetic energy, has the power to help our country's high quality economic development.
Deepening the implementation of VAT reform in the first month, reducing taxes by over 100 billion yuan
As a "major event" for a larger tax reduction and reduction in 2019, the deepening of the value-added tax reform will take effect from April 1st. Taxpayers will be declared to pay taxes in May 1st. The VAT taxable sales behavior or import goods of the general value-added tax taxpayers will be subject to a 16% tax rate. The tax rate will be adjusted to 13%. The original 10% tax rate will be adjusted to 9%.
According to the tax declaration data in May, the first month of deepening VAT reform achieved a net tax reduction of 111 billion 300 million yuan.
According to Wang Daoshu, director of the State Administration of Taxation, the director of goods and services tax, the larger tax reduction in the first month is mainly affected by two factors: first, the sales tax rate has been cut down at once, but the invoices issued at the original tax rate are more in the first month, and the deductions are more correspondingly; two, the amount of tax paid by taxpayers in the past has not yet been deducted from the real estate has been pferred to the market once a month.
In terms of industries, the tax reduction effect of manufacturing industry is the most obvious. Net tax reduction is 47 billion 600 million yuan, accounting for more than 40% of the total tax reduction.
The wholesale and retail trade in the middle link of VAT chain will achieve net tax reduction of 41 billion 600 million yuan.
The 9% tax rate applicable to the construction industry, real estate industry and pportation industry will be reduced by 3 billion 200 million yuan, 1 billion 200 million yuan and 700 million yuan respectively.
The production and life service industry that applies to the 6% tax rate, although the reform tax rate remains unchanged, has achieved tax reduction from the following measures, including the deduction of domestic passenger pport services, the addition of credits and the deduction of the one-time deduction of real property, and the realization of a net reduction of 3 billion 600 million yuan or 1 billion 800 million yuan in the modern service industry and life service sector.
According to the latest figures of the State Administration of Taxation, a total of 524 billion 500 million yuan has been added in 1-4 months, which is composed of three parts:
In 2019, a new tax reduction policy was added in 2019, which included a new tax reduction of 193 billion 400 million yuan: including 111 billion 300 million yuan in deepening the value-added tax reform and 62 billion 300 million yuan reduction in preferential policies for small and micro enterprises.
In 2018, a new tax reduction policy was implemented in 2019, which included 326 billion 700 million yuan in tax reduction, including the first step in personal income tax reform, 194 billion 500 million yuan in the new tax reduction and 118 billion 400 million yuan in the value-added tax reduction rate.
In 2018, after the expiry of 2019, a new tax reduction policy of 4 billion 400 million yuan was added.
"I didn't expect such a big effort to benefit from VAT duty reduction and passenger pport service deduction. We will achieve a reduction of about 1800000 yuan in the first month."
Hou Jiwen, Minister of finance of Anhui Hao Yuan Chemical Industry Group Co., Ltd., referring to the total amount of tax payable in the electronic declaration form, said.
Hao Yuan chemical industry is a large chemical enterprise in Fuyang city of Anhui province. It ranks among the top 20 in the national nitrogenous fertilizer industry and the top 500 in China's chemical industry.
"The company is in the period of accelerated development and the critical period of pformation and upgrading. Cash flow is directly related to the speed of enterprise development.
In the deepening of the VAT reform, the real estate input tax can be deducted in a lump sum. Our company has not yet deducted the amount of 2 million 688 thousand and 300 yuan to be deducted from the tax deduction this time, we only save 60 thousand yuan on interest. "
Hou Jiwen said.
The first batch of declared enterprises in Xuzhou, Jiangsu, has been drying out the "tax deduction bill".
"Really reduced!"
Xia Bing, a finance officer of Xu Lu Rubber Co., announced the value-added tax in April, and got the first tax reduction bonus in the first month.
The company is a manufacturing enterprise, thus becoming a direct beneficiary of the deepening of the value-added tax reform. When the value-added tax rate was reduced from 16% to 13%, the value added tax was reduced by 2 million 740 thousand yuan in that month.
Looking at the total amount of tax payable in the electronic declaration form, Xia Bing said happily: "the tax reduction efforts of the state are so great that they really reduce the tax burden on enterprises and enhance our confidence in development.
We will use the reduced funds for technology development and talent introduction, promote enterprise innovation and development, and let the tax reduction effect be reflected in the production process of enterprises.
"In April, our sales volume was about 60 million. We deduct nearly 1 million yuan from the latest value-added tax rate."
In the first phase of the deepening of the value-added tax reform, Wang Zhentao, the head of the AOKANG shoe Limited by Share Ltd in Zhejiang (hereinafter referred to as AOKANG), has sunk the "tax reduction account" of enterprises: "according to the calculation, we can reduce the burden by nearly 22 million yuan a year.
This tax reduction and fee reduction scope is wide and the intensity is great, so that our private enterprises will have more confidence in the future development.
"Tax returns are getting faster and faster, and more and more concessions are available. This" main course "of tax reduction and reduction is hard enough.
May 5th is the first working day after the May 1 holiday. Li Su, manager of the Finance Department of Fujian Hai Fu Chemical Co., Ltd., sat in front of the office computer in the morning, less than 3 minutes to declare the tax payment operation, and a nearly 700 thousand yuan tax reduction "red envelope" was firmly in the bag.
According to the latest tax reduction policy, Hai Si Fu expects to pay less than about 7000000 yuan tax in 2019. "The provincial tax and fee enterprises will be used to further expand production, expand sales channels and further increase the R & D investment of products."
Li Su said.
Zhang Shaowen, chief financial officer of Shanghai medical devices (Group) Limited, found changes in the declaration form in May.
This is a high-tech enterprise specializing in R & D, manufacturing and sales of medical device products, and its products are exported to more than 40 countries and regions.
Although we already know the policy, we can see that the value added tax tax leapt out of the value added tax return is reduced by nearly 400 thousand yuan compared with the company's tax plan at the beginning of the year. She is still somewhat excited: "according to this estimate, the company expects to directly reduce taxes for nearly 5 million yuan throughout the year, which is a substantial income, allowing us to have more momentum and motivation in R & D and market competition."
"When the tax burden is lowered, the cost of goods will be reduced, and the production enterprises will give profits to consumers, and consumer prices will also decrease."
Shanghai University of Finance and Economics professor Hu Yijian believes that the value-added tax reform through price pmission mechanism, tax reduction dividends will be shared by manufacturing enterprises, distribution enterprises and consumers, thereby playing a dual incentive role to reduce corporate tax burden and expand domestic consumption, enhance confidence in the development of enterprises, stimulate market vitality, and help ensure that the economic operation is in a reasonable range.
Reducing taxes and lowering fees will give new impetus to the development of manufacturing industry.
Manufacturing industry is an important part of China's real economy, and it is also one of the most important points in implementing tax reduction policy.
Since the beginning of this year, a series of policies on reducing taxes and lowering taxes, especially deepening the reform of value-added tax, have become a "timely rain" for manufacturing industry in the critical period of pformation, upgrading and innovation.
According to the latest statistics of the State Administration of Taxation, in April, the manufacturing industry added a total of 47 billion 600 million yuan tax reduction due to the deepening of the value-added tax reform and supporting measures.
1-4 months, last year's implementation of the value-added tax reduction policy, the impact of manufacturing tax cuts 42 billion yuan.
Two policies superimposed, 1-4 month value-added tax reform related policies to reduce manufacturing tax 89 billion 600 million yuan.
In addition, according to the new regulation, taxpayers' income tax on real estate or real estate in construction projects will no longer be deducted in 2 years, allowing a one-time full deduction.
The biggest beneficiary of this policy is also manufacturing.
The reduction of real gold and silver has injected new kinetic energy into the development of manufacturing industry, which has strongly stimulated the development of manufacturing industry, especially the high-end manufacturing industry, towards higher quality.
Data show that in the first 4 months, the investment in high-tech manufacturing industry and high-tech service industry increased by 11.4% and 15.5% respectively, the growth rates were faster than the fixed asset investment in China 5.3 and 9.4 percentage points respectively.
In April, the added value of high-tech manufacturing increased by 11.2% over the same period last year, 5.8 percentage points faster than that of the above scale industries.
According to the data of 2050 large enterprise groups (the large enterprise group with more than 100 million yuan tax), the proportion of R & D expenditure of manufacturing enterprises in these groups was 2.32%, which was 0.22 percentage points higher than that in 2018, and the operating income and net profit of high-tech manufacturing increased by 7.7% and 5.1% respectively from 1 to April, which is significantly higher than the overall level of industrial enterprises in these groups.
Zhejiang Longji Beijing Great Automotive Components Company Limited is preparing to go public on the main board recently. According to Ye Dayu, chief financial officer of Longji automobile, thanks to the deepening of the value-added tax reform, after the change of the real estate Deduction Policy, Longji automobile has deducted nearly 2 million 400 thousand yuan of real estate input tax in April.
"This is a great advantage for us."
Ye Dayu said, "reducing taxes and lowering fees has reduced the pressure of our cash flow. The money saved, whether used to improve the financial system or to strengthen technological innovation input, is a great help in the process of listing our enterprises."
In Hangzhou, which has the reputation of "Silk house", Wan Shi Li is a traditional manufacturing enterprise mainly focusing on silk textile and cultural creativity.
In May, the company handled the tax declaration smoothly through the Electronic Taxation Bureau. Du Haijiang, chief financial officer, said: "the first month after the tax rate reduction has saved 710 thousand yuan. It is estimated that there will be a tax relief of about 9300000 yuan in the whole year. The dividend policy will give us more sense of gain."
In Mount Huangshan, Anhui, when the reporter saw Wu Junjun, the financial pump company of Mount Huangshan industrial pump manufacturing company, he was sorting out invoices and checking figures, making final preparations for the tax declaration in May.
Wu Junjun said that after the tax reduction policy in April 1st, the "value-added tax" reduction rate of the "big meal" reform of this "main course" table, the financial department is busy behind the company's confidence.
Last year, a total of 2 million 500 thousand yuan was deducted from the tax deduction of R & D expenses and the preferential policies of hi-tech enterprises. After this year's rate of reduction, the tax burden can also be reduced by 1.5%.
"The best reward for preferential policies is to use the money that the state gives us relief."
Cheng Fei, legal representative of Mount Huangshan Industrial Pump Manufacturing Co., Ltd.
Tang Jiqiang, a professor at Southwestern University of Finance and Economics, said that deepening the VAT reform and supporting measures reduced the value added tax payable by enterprises, reduced the tax cost of manufacturing production and circulation links, and reduced the cost of tax included in the purchase of raw materials, so as to reduce the occupation of enterprise funds and enable enterprises to go into battle lightly.
Renmin University of China professor Lv Bingyang said that in the value-added tax reform, manufacturing industries and other industries are the biggest beneficiaries.
The manufacturing industry is the basic industry of the national economy. Tax reduction can not only reduce the burden of manufacturing enterprises, improve enterprise expectations and operational efficiency, but also pass the price mechanism through the industrial chain, so as to benefit more industries.
Small and micro enterprises preferential tax reduction policy results are obvious.
According to the data of the State Administration of Taxation, new tax reduction of 62 billion 300 million yuan for small and micro enterprises in the 1-4 months shows that the benefits of Pratt & Whitney are good and the scope of tax reduction is large.
Among them, the majority of private enterprises and individual industrial and commercial households are the biggest beneficiaries. The total tax reduction is 51 billion 900 million yuan, accounting for 83% of the total tax reduction.
In 1-4, after a small scale taxpayer's duty exemption scale was raised from 30 thousand yuan to 100 thousand yuan, a total of 29 million 420 thousand households enjoyed the tax exemption policy and the total tax exemption was 49 billion 800 million yuan.
According to Wang Daoshu, the 29 million 420 thousand taxpayers who enjoy the 100 thousand yuan tax-free policy account for 26 million 120 thousand households with a monthly sales of less than 30 thousand yuan, accounting for 89% of their households, 34 billion 500 million yuan for tax exemption and 1321 yuan for household duty relief.
There are 3 million 300 thousand households with monthly sales ranging from 30 thousand yuan to 100 thousand yuan, with a household account for 11%, a tax allowance of 15 billion 300 million yuan, and a household tax exemption of 4639 yuan.
"It was thought that the national tax reduction policies benefited most of the large enterprises. This tax reduction and reduction made me really feel the universality of the policy."
Ms. Ho, who runs the headgear booth in Yiwu's small commodity market, found that the tax card was not deducted in April, he said with a laugh.
According to MS Ho, the cost of labor in the past two years has been improving. The introduction of the small and micro enterprises' preferential tax relief policy can save her about 27 thousand yuan a year.
After the implementation of the policy of reducing taxes and lowering taxes on small and micro enterprises, many individual workers get tangible benefits.
Chongqing Chaotianmen comprehensive trading market is the largest wholesale market for daily industrial products in the upper reaches of the Yangtze River. Deng Chuanjin is a self-employed businessman who has been here for 16 years.
"My monthly sales volume is around 60 thousand yuan.
After raising the value added tax threshold, I do not have to pay VAT.
It is equivalent to earning nearly 2000 yuan a month, and I feel happy about it! "
According to the tax department of Chongqing, after the increase of the value added tax threshold, only more than 5800 individual businesses in the Chaotianmen comprehensive trading market do not have to pay VAT and additional taxes.
"For a small and medium-sized private enterprise, the small and micro enterprise income tax preferential tax reduction policy is too timely."
The head of Xianyang Rambo Machinery Co. Ltd. excitedly said, "we belong to high-tech enterprises. If we calculate the taxable income in 2018, we will only pay 239 thousand yuan of corporate income tax in 2019, which is 481 thousand yuan more than that in 2018.
The company decided to improve production technology and improve the capability of independent innovation by means of saving funds. "
Anhui Finance and Economics University Professor Jing Ting said that the preferential tax reduction policy for small and micro enterprises will cover more than 95% of tax enterprises, of which 98% are private enterprises.
Tax reduction will effectively reduce the burden of small and micro enterprises in China and enable enterprises to travel lightly.
Small and micro enterprises are the main force of development, the main channel of employment and the important source of innovation.
The new round of tax cuts has been continuously increased, which has effectively reduced the operating costs of enterprises, increased the profits of enterprises, and provided effective impetus for the growth of small and medium-sized enterprises.
New tax reduction of 214 billion 300 million yuan for personal income tax reform
According to the data of the State Administration of Taxation, in the 1-4 month, 214 billion 300 million yuan was added to the reform of personal income tax, and the cumulative tax reduction per capita was 1026 yuan.
Among them, the first step is the tax reform, that is, raising the threshold and adjusting the tax rate and ending the tax reduction by 194 billion 500 million yuan; the second step personal tax reform, that is, the special additional deduction policy, reduces the tax by 19 billion 800 million yuan, accumulating 50 million 490 thousand taxpayers to enjoy this policy.
The two step is the tax reform factor superposition, accumulating 99 million people wages income does not need to pay the personal income tax again.
Reporters at the Anhui Linquan Anhui Electric Limited by Share Ltd technology center to see R & D personnel Zhang Tao, he is leading the research and development team to upgrade a smart distribution equipment.
"After the personal tax reform, I can pay less than 460 yuan a month. I feel like I have made more money."
Talking about the new tax policy, Zhang Tao said.
In the electrical equipment industry, the technology renewal is fast, the market competition is intense, the enterprise can take a firm foothold, and the technical personnel and the sales team have played a decisive role.
Zhang Tao said: "after the personal tax reform, our company has 12 technicians and salesmen who have paid less or no tax, which means that the state has sent a red envelope to the employees for the enterprise to help the enterprise tie the hearts of the people."
"After raising the threshold, I pay a monthly tax of 290 yuan, 455 yuan less than before, and actually get more income."
Zahi, a second middle school worker in Shangri-La, Yunnan, said that the change of payroll is more than that. This year, we can enjoy special deductions for children's education and support for the elderly. Now we only pay 60 yuan a month, which is equivalent to a wave of wages.
In Shandong, Liu Haitao talked about the benefits of tax reform for employees and enterprises.
In October last year, the number of enterprises paying personal tax was 8100, and the personal tax amount was 770 thousand yuan per month.
With the implementation of the special deduction policy, the number of individuals paying taxes has been reduced to 4000, and the personal tax amount has been reduced to 400 thousand yuan.
"This is equivalent to 370 thousand yuan a month for employees to issue" red packets ".
Liu Haitao said that the tax reform benefits employees, and helps enterprises retain talent, stimulate staff enthusiasm and help enterprises develop.
Miss Zhao of Beijing has worked for six years, and now her monthly income is about 10 thousand yuan.
She believes that the working class's consumption concept is mainly to live within their means.
Pay less tax, increase income, consumption will be more emboldened.
"In October of last year, when the tax threshold was raised, I paid less than 450 yuan a month, plus the current special deductions. I could pay less than 700 yuan a month.
In the past year, almost a month's wages. "
Miss Zhao said she intends to use the money to recharge herself: "I am going to take a CPA exam, and I need to report training courses and buy reference books.
The extra tax cuts can be used to pay for these expenses. "
Ma Guoqiang, a professor at Dongbei University of Finance and Economics, believes that the tax reform has greatly reduced the number of tax paid for personal income tax. Now, the 6 special deductions for personal income tax are designed to protect the basic livelihood needs, reduce the tax burden of residents, and lighten the personal tax burden of many middle and low income persons.
The income elasticity of education consumption such as education, tourism and so on is relatively large. The reduction of personal tax and the increase of income are of positive significance for stimulating consumption and expanding domestic demand.
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