Supervise the implementation: is the "real money" of tax reduction or exemption accurate?
"Please pay attention to taxpayers. On April 19, the executive meeting of the State Council decided to open a new kind of high-speed rail for tax reduction ..." Entering the joint tax service hall of Changchun High-tech Zone in Jilin Province, the propaganda animation of six new tax reduction policies in the State Council jumped into the eyes of unannounced tax enforcement personnel. Zhang Ying, the chief financial officer of Jilin Taifang Engineering Foundation Testing Center, who is about to board this high-speed train, told the reporter: "In 20 16, the taxable income of the company was about 490,000 yuan, and the income tax was about120,000 yuan. If calculated according to the New Deal, the tax can be reduced by more than 70,000 yuan. "
"Is the policy propaganda in place?" "Is there a shortage of two pounds in implementing preferential policies?" ..... At the symposium of taxpayers in Jilin Province, the inspector group asked the local tax authorities to avoid it and listen to the opinions of all sectors of society directly.
Talking about the degenerate VAT rate policy, Wang Xiangdong, director of the Institute of Large Enterprise Taxation of Jilin University of Finance and Economics, said that reducing the VAT rate of agricultural products from 13% to 1 1% is a big plus for agricultural development, especially for a large agricultural province like Jilin, which is conducive to further reducing agricultural production costs and providing a strong impetus for agricultural development.
Through discussion and unannounced visits, the inspector group found many bright spots: Jilin Provincial Local Taxation Bureau 130 relies on the 12366 standardized policy consulting library to unify the interpretation and provide personalized counseling as needed; Gansu Provincial State Taxation Bureau implements the "work order" in six tasks: policy training, publicity, counseling and tax and fee determination. Lanzhou Local Taxation Bureau has produced 25,000 copies of "Compilation and Interpretation of Six Tax Reduction Policies in the State Council" and its supporting "two-dimensional code", and a series of innovative measures have helped taxpayers enjoy the "steaming" tax dividend for the first time.
"The more the economic situation is complicated and the pressure on tax collection and management is increasing, the more we should have a long-term vision of' releasing water to raise fish' and adhere to the concept of' not strictly implementing preferential tax policies means collecting more taxes'." Tian Yushan, director of the Jilin Provincial Local Taxation Bureau, said. In 20 16, the tax authorities in Jilin province implemented tax reduction or exemption of 55.62 billion yuan, which was close to 30% of the tax revenue in the same period. Mei Changxin, director of the Jilin Provincial State Taxation Bureau, believes that this is the "subtraction" of tax revenue, in exchange for the "addition" of the vitality of market players and the "multiplication" of new economic kinetic energy.
The inspector group walked into the national college students' entrepreneurship incubation demonstration base and the production workshop of Northeast Hosiery Textile Industrial Park Development Co., Ltd., colorful knitting threads shuttled in rows of machines, and the quality inspector was carefully testing each pair of socks. ...
Tax reduction and exemption policy is a "synergist" for the country to stabilize growth, adjust structure and benefit people's livelihood. At present, it has become the "main medicine" of China's supply-side structural reform. Has the "golden seed" of the tax reduction and exemption policy borne fruit now? What are the demands and expectations of taxpayers? Through tax law enforcement inspection, State Taxation Administration of The People's Republic of China deeply understands the landing effect of preferential tax policies and evaluates the actual efficacy of this prescription for tax reduction and exemption.
Supervise the implementation: is the "real money" of tax reduction or exemption accurate?
"Please pay attention to taxpayers. On April 19, the executive meeting of the State Council decided to open a new kind of high-speed rail for tax reduction ..." Entering the joint tax service hall of Changchun High-tech Zone in Jilin Province, the propaganda animation of six new tax reduction policies in the State Council jumped into the eyes of unannounced tax enforcement personnel. Zhang Ying, the financial director of Jilin Taifang Engineering Foundation Testing Center, who is about to board this high-speed train, told the reporter: "In 20 16, the taxable income of the company was about 490,000 yuan, and the income tax was about120,000 yuan. If calculated according to the New Deal, the tax can be reduced by more than 70,000 yuan. "
"Is the policy propaganda in place?" "Is there a shortage of two pounds in implementing preferential policies?" ..... At the symposium of taxpayers in Jilin Province, the inspector group asked the local tax authorities to avoid it and listen to the opinions of all sectors of society directly.
Talking about the degenerate VAT rate policy, Wang Xiangdong, director of the Institute of Large Enterprise Taxation of Jilin University of Finance and Economics, said that reducing the VAT rate of agricultural products from 13% to 1 1% is a big plus for agricultural development, especially for a large agricultural province like Jilin, which is conducive to further reducing agricultural production costs and providing a strong impetus for agricultural development.
Through discussion and unannounced visits, the inspector group found many bright spots: Jilin Provincial Local Taxation Bureau 130 relies on the 12366 standardized policy consulting library to unify the interpretation and provide personalized counseling as needed; Gansu Provincial State Taxation Bureau implements the "work order" in six tasks: policy training, publicity, counseling and tax and fee determination. Lanzhou Local Taxation Bureau has produced 25,000 copies of "Compilation and Interpretation of Six Tax Reduction Policies in the State Council" and its supporting "two-dimensional code", and a series of innovative measures have helped taxpayers enjoy the "steaming" tax dividend for the first time.
"The more the economic situation is complicated and the pressure on tax collection and management is increasing, the more we should have a long-term vision of' releasing water to raise fish' and adhere to the concept of' not strictly implementing preferential tax policies means collecting more taxes'." Tian Yushan, director of the Jilin Provincial Local Taxation Bureau, said. In 20 16, the tax authorities in Jilin province implemented tax reduction or exemption of 55.62 billion yuan, which was close to 30% of the tax revenue in the same period. Mei Changxin, director of the Jilin Provincial State Taxation Bureau, believes that this is the "subtraction" of tax revenue, in exchange for the "addition" of the vitality of market players and the "multiplication" of new economic kinetic energy.
Check the actual effect: does the tax "reduction" law help enterprises to move forward lightly?
The inspector group walked into the national college students' entrepreneurship incubation demonstration base and the production workshop of Northeast Hosiery Textile Industrial Park Development Co., Ltd., colorful knitting threads shuttled in rows of machines, and the quality inspector was carefully testing each pair of socks. ...
As the pillar of Liaoyuan textile industry, Northeast Hosiery Park witnessed this resource-exhausted city which was born, prospered and trapped by coal. It took 10 years to embark on a model road of economic transformation in Northeast China. Chairman Tian Zhongjun said frankly that the "soft environment" of tax policy has created a "microclimate" for the rapid development of the industry.
Thanks to the exemption of property tax and urban land use tax gift package for enterprise incubation bases, six socks textile enterprise incubation bases in Liaoyuan, such as Northeast Socks Garden, enjoyed exemption of 33.05 million yuan, which boosted the output value of textile socks industrial clusters by 6.5 billion yuan and promoted employment of 23,000 people, forming a socks industry development pattern of "Southern Liaoyuan and Northern Liaoyuan".
"Preferential tax policies have played a positive role in unloading' heavy' burdens and' light' equipment in our old industrial bases in Northeast China." Sui Zhe, director of the Entrepreneurship Service Department of the Jilin Provincial Department of Industry and Information Technology, said, "After the implementation of supporting policies such as tax incentives, incubator enterprises will come one after another."
In Gansu, the inspector group went deep into enterprises and learned about the implementation of preferential tax policies on the spot. In the workshop of Gansu Dongfang Aluminum Co., Ltd., Yang Tao, the company's financial manager, told the inspector group that the company had great pressure for survival and development in the past three years. I didn't expect the tax authorities to actively publicize preferential tax policies and help enterprises prepare tax reduction and exemption materials. 20 16 10000 yuan to reduce the urban land use tax is really a timely help.
Although the amount of 3.77 million yuan is not large, according to Zhang Jianhua, assistant to the chairman of Jiuquan Okay Seed Machinery Co., Ltd., it is a "huge sum" for private enterprises in the west to increase investment in product research and development, accounting for 15% of the total profit of enterprises in 20 16 years. Established in 1958, this established enterprise has achieved 3 international leading and 25 domestic leading scientific research achievements.
"If there is no comprehensive tax incentives for modern agriculture, 3,000 farmers will not have a stable income of about 4,000 to 5,000 yuan per year." Bai Shunxiang, chief financial officer of Gansu Gu Wu Seed Industry Co., Ltd. said that tax incentives support the company's continuous development and growth, which not only drives upstream farmers to become rich, but also promotes the transformation of modern planting industry.
Ask demand: How can tax reduction and exemption policies make market participants more "impressed"
Inspector is a process of finding problems, solving problems, perfecting mechanisms and continuous improvement. Only by finding the pain point of tax law enforcement service can we prescribe the right medicine and get rid of the disease.
Among tax law enforcement inspectors, taxpayers generally reflect 23 preferential tax policies, such as encouraging scientific and technological innovation, degenerating the VAT rate, and implementing resource tax ad valorem, which make enterprises feel a little, but hope to "speed up" and "quench their thirst".
According to the inspector's questionnaire survey, 97% of taxpayers have received tax training, but in addition to the "hot" policies such as small and micro enterprises and camp reform, the coverage of preferential policies for employment and entrepreneurship such as registered unemployed people and disabled people is not enough. "This shows that policy propaganda has' short legs' and accurate propaganda needs to be strengthened." Cheng Daqun, head of the second inspector group, said.
The verification data show that the data information of tax reduction and exemption enterprises in some places is inaccurate and the statistics of tax reduction and exemption data are not comprehensive, which affects the analysis of tax reduction and exemption effect. Inspector grass-roots tax cadres reflected that the implementation of preferential tax policies was affected by the changes in land attributes in the urban-rural fringe after rural urbanization, the differences in tax-related policies between commercial land and industrial land, and the loss of historical documents, and it was necessary to continuously refine policies and strengthen departmental linkage and information sharing.
"Can the small and micro identification standards of commercial enterprises be relaxed?" "Can the deduction standard of personal income tax expenses for wages and salaries be raised again?" "Can the preferential filing be submitted online?" ..... The inspector group recorded the taxpayers' "voices" one by one, quickly sorted out the classification and solved the problems one by one.
In the next step, the tax authorities will continue to deepen the reform of "simplifying administration and decentralization, strengthening supervision and improving services", constantly improve the tax reduction and exemption policy, strengthen publicity and guidance, and optimize policy services, so that the tax reduction and exemption policy will become a "gas station" for social progress and make market participants more "impressed".
As the pillar of Liaoyuan textile industry, Northeast Hosiery Park witnessed this resource-exhausted city which was born, prospered and trapped by coal. It took 10 years to embark on a model road of economic transformation in Northeast China. Chairman Tian Zhongjun said frankly that the "soft environment" of tax policy has created a "microclimate" for the rapid development of the industry.
Thanks to the exemption of property tax and urban land use tax gift package for enterprise incubation bases, six socks textile enterprise incubation bases in Liaoyuan, such as Northeast Socks Garden, enjoyed exemption of 33.05 million yuan, which boosted the output value of textile socks industrial clusters by 6.5 billion yuan and promoted employment of 23,000 people, forming a socks industry development pattern of "Southern Liaoyuan and Northern Liaoyuan".
"Preferential tax policies have played a positive role in unloading' heavy' burdens and' light' equipment in our old industrial bases in Northeast China." Sui Zhe, director of the Entrepreneurship Service Department of the Jilin Provincial Department of Industry and Information Technology, said, "After the implementation of supporting policies such as tax incentives, incubator enterprises will come one after another."
In Gansu, the inspector group went deep into enterprises and learned about the implementation of preferential tax policies on the spot. In the workshop of Gansu Dongfang Aluminum Co., Ltd., Yang Tao, the company's financial manager, told the inspector group that the company had great pressure for survival and development in the past three years. I didn't expect the tax authorities to actively publicize preferential tax policies and help enterprises prepare tax reduction and exemption materials. 20 16 10000 yuan to reduce the urban land use tax is really a timely help.
Although the amount of 3.77 million yuan is not large, according to Zhang Jianhua, assistant to the chairman of Jiuquan Okay Seed Machinery Co., Ltd., it is a "huge sum" for private enterprises in the west to increase investment in product research and development, accounting for 15% of the total profit of enterprises in 20 16 years. Established in 1958, this established enterprise has achieved 3 international leading and 25 domestic leading scientific research achievements.
"If there is no comprehensive tax incentives for modern agriculture, 3,000 farmers will not have a stable income of about 4,000 to 5,000 yuan per year." Bai Shunxiang, chief financial officer of Gansu Gu Wu Seed Industry Co., Ltd. said that tax incentives support the company's continuous development and growth, which not only drives upstream farmers to become rich, but also promotes the transformation of modern planting industry.
Ask demand: How can tax reduction and exemption policies make market participants more "impressed"
Inspector is a process of finding problems, solving problems, perfecting mechanisms and continuous improvement. Only by finding the pain point of tax law enforcement service can we prescribe the right medicine and get rid of the disease.
Among tax law enforcement inspectors, taxpayers generally reflect 23 preferential tax policies, such as encouraging scientific and technological innovation, degenerating the VAT rate, and implementing resource tax ad valorem, which make enterprises feel a little, but hope to "speed up" and "quench their thirst".
According to the inspector's questionnaire survey, 97% of taxpayers have received tax training, but in addition to the "hot" policies such as small and micro enterprises and camp reform, the coverage of preferential policies for employment and entrepreneurship such as registered unemployed people and disabled people is not enough. "This shows that policy propaganda has' short legs' and accurate propaganda needs to be strengthened." Cheng Daqun, head of the second inspector group, said.
The verification data show that the data information of tax reduction and exemption enterprises in some places is inaccurate and the statistics of tax reduction and exemption data are not comprehensive, which affects the analysis of tax reduction and exemption effect. Inspector grass-roots tax cadres reflected that the implementation of preferential tax policies was affected by the changes in land attributes in the urban-rural fringe after rural urbanization, the differences in tax-related policies between commercial land and industrial land, and the loss of historical documents, and it was necessary to continuously refine policies and strengthen departmental linkage and information sharing.
"Can the small and micro identification standards of commercial enterprises be relaxed?" "Can the deduction standard of personal income tax expenses for wages and salaries be raised again?" "Can the preferential filing be submitted online?" ..... The inspector group recorded the taxpayers' "voices" one by one, quickly sorted out the classification and solved the problems one by one.
In the next step, the tax authorities will continue to deepen the reform of "simplifying administration and decentralization, strengthening supervision and improving services", constantly improve the tax reduction and exemption policy, strengthen publicity and guidance, and optimize policy services, so that the tax reduction and exemption policy will become a "gas station" for social progress and make market participants more "impressed".