"The 65,438+065,438+00,000 yuan corporate income tax relief enjoyed in the first quarter of this year has been used for workshop equipment maintenance and production line upgrading. The real tax incentives have made us feel the' temperature' of the state to help enterprises develop. " Yao Haiyan, the financial controller of Rongcheng Jiacheng Packaging Products Co., Ltd. said that the company's equipment was introduced when the factory was established in 2003. It has been 20 years now, and it is urgent to carry out a large-scale upgrade. At this time, the preferential policies brought strong financial support, which made a good start for the company's one-year development.
According to the national unified arrangement, from June 65438+1 October 1 day in 2023 to February 3 1 day in 2024, the annual taxable income of small and low-profit enterprises does not exceed110,000 yuan, which is included in the taxable income at a reduced rate of 25% and paid to enterprises at a reduced rate of 20%. This policy has been included in the "Implementation Opinions on Promoting the High-quality Development of the Real Economy" recently issued by the provincial government and the list of "Stabilizing China and Improving Quality" policies in 2023 (the third batch) (hereinafter referred to as "Implementation Opinions").
In order to ensure that the applicable enterprises can enjoy preferential treatment in time, Rongcheng Municipal Taxation Bureau of the State Taxation Bureau determines the list of enterprises that meet the preferential treatment through the tax data platform, and "directionally" transmits policies for enterprises through tax enterprise exchange groups, tax collection and payment interactive platforms and other channels. At the same time, organize various tax source management units to carry out offline accurate counseling, demonstrate the declaration process by industry and classification, and truly change "people looking for policies" into "policies looking for people", so that enterprises can quickly enjoy policy dividends and maximize the development of small and micro enterprises.
The 17 policy was put forward in the "Implementation Opinions" to help enterprises solve problems, involving increasing tax reduction and fee reduction, supporting the cultivation of characteristic industrial clusters of small and medium-sized enterprises, and improving the skills of industrial workers.
The logistics industry is an important support for the high-quality development of the real economy. The "Implementation Opinions" proposes to build an efficient and smooth circulation system and support the tax reduction and exemption policy. According to the unified deployment of the state, from June 65438+1 October1day in 2023 to February 3 1 day in 2027, the urban land use tax will be levied on the bulk commodity storage facilities owned by logistics enterprises (including self-use and lease) at a reduced rate of 50%.
"In the first quarter of this year, the company has enjoyed a reduction of urban land use tax of about 486,000 yuan, and it can enjoy a reduction of about 6.5438+0.942 million yuan a year." Linyi Huaqiang Real Estate Development Co., Ltd. Huaqiang Warehouse Logistics Park Branch has 346,854 square meters of self-use bulk commodity storage facilities, which mainly store large building materials. Wang Fang, the company's financial controller, said that the tax savings have been invested in the construction of the company's third logistics park to provide financial support for the company's development of warehousing and leasing business.
Liu, deputy director and associate professor of the Economic Research Center of Shandong University of Finance and Economics, believes that the "Implementation Opinions" focuses on restoring kinetic energy for the "body" of the market economy and releasing policy dividends around helping small and micro enterprises and logistics enterprises develop, which reflects the original intention of the policy of precise efforts and long-term success. "These policies are a continuation of the existing preferential tax policies. This kind of setting lasts for a long time, ranging from 2 years to 5 years, which also gives enterprises stable and continuous preferential expectations.
Promoting consumption is the highlight of current economic work. The "Implementation Opinions" put forward two policies to promote consumption: supporting commercial complexes to cultivate merchants above designated size and supporting auto shows to expand automobile sales.
Up to now, there are 39 commercial complexes/KLOC-0 in the province, with 25,743 merchants. "To do a good job in the statistical work of commercial complexes under the new situation, we need to think more about policy support, encourage branches to be transformed into legal persons, and businesses to be transformed into enterprises. And timely declare and accept the units that meet the scale standards, ensure that the scale of enterprises above designated size should be unified and continuously improved, objectively reflect the development of regions and industries, and enhance the long-term development potential of consumption. " Wang Hongping, deputy director of the Provincial Department of Commerce and first-class inspector, said that based on the above considerations, the "Implementation Opinions" issued a policy to encourage the cultivation of merchants within commercial complexes. According to the number of new unified units, the top 10 commercial complexes that passed the sales in the first three quarters were rewarded. Among them, if 15 sets are added (inclusive), each complex will be subsidized by 1 10,000 yuan; If 10 (inclusive)-15 is increased, each complex will be subsidized by 500,000 yuan; Add 5 (inclusive)-10, and each complex will be subsidized by 300,000 yuan.
As a commodity, automobile is an important driving force to stimulate consumption, and auto show is an important platform to expand automobile sales. "The" Implementation Opinions "focus on automobile exhibition activities and introduce special support measures to support automobile sales and promote the development of exhibitions." Wang Hongping introduced that the "Implementation Opinions" proposed that exhibitors should be subsidized in three grades for qualified automobile exhibition activities before April-June sales 10. Among them, if the sales amount exceeds 654.38+05 billion yuan (inclusive), each activity will be supported by 2 million yuan; If the sales amount is 10 (inclusive)-1500 million yuan, each activity will support 10 million yuan; If the sales amount is 500,000 yuan (including 65.438 billion yuan), each activity will support 500,000 yuan to subsidize the actual expenses paid by the automobile sales enterprises, such as exhibition venue fees and construction fees. At the same time, encourage cities to formulate policies with local characteristics, support automobile sales enterprises to participate in the exhibition, and continue to expand automobile consumption.