The new comprehensive tax and fee support policies include tax refund, tax reduction, tax exemption and deferred payment. Tax refund refers to returning the tax paid by taxpayers to taxpayers within a certain period of time; Tax reduction refers to reducing the tax rate and reducing the tax burden of taxpayers; Tax exemption means exempting taxpayers from the tax burden; Deferred payment refers to delaying the taxpayer's tax payment period and reducing the taxpayer's financial pressure.
Specifically, it includes: adding and deducting the value-added tax for the production and life service industry, expanding the scope of tax refund at the end of the value-added tax period, exempting small-scale taxpayers with monthly sales below 654.38+10,000 yuan, and increasing the preferential treatment of corporate income tax for small-scale low-profit enterprises. The introduction of these measures will help to reduce the tax burden of individual industrial and commercial households and promote their stable development.
The implementation of the comprehensive tax and fee support policy will further promote the development of individual industrial and commercial households. These preferential policies can reduce the cost of individual industrial and commercial households, improve their market competitiveness and help them expand their operations and development. At the same time, these policies can also help individual industrial and commercial households better adapt to market changes and improve their ability to resist risks.
Characteristics of comprehensive tax and fee support policy:
1. Combination of various preferential ways: The combined tax and fee support policy introduced combines various preferential ways such as tax refund, tax reduction, tax exemption and deferred payment, which can be flexibly used for different types of enterprises and industries to achieve the best tax reduction effect.
2. Strong preferential policies: Strong preferential policies and wide coverage, covering almost all types of individual industrial and commercial households. This will help individual industrial and commercial households to better cope with the downward pressure on the economy and ease operational difficulties.
3. Preferential policies are highly targeted: the policies not only give preferential treatment to the tax burden of individual industrial and commercial households, but also formulate corresponding preferential policies for specific problems encountered by individual industrial and commercial households in production and business activities, such as rent, labor costs, raw material costs, etc.
4. The sustainability of preferential policies is strong: the preferential measures of policies not only pay attention to the short-term tax reduction effect, but also take into account the long-term development of enterprises. Policies include incentives for enterprise transformation and upgrading, environmental protection management and other aspects, which will help promote the sustainable development of individual industrial and commercial households.
5. Preferential policies are consistent with the national economic development goals: the introduction of policies is in line with the overall goals of the national economic development strategy, which is conducive to promoting supply-side structural reform, promoting consumption upgrading, and implementing the innovation-driven development strategy.