Cancel a number of charges related to enterprises.
"Reducing fees" is a clear requirement in the government work report and budget report. In this regard, the Ministry of Finance focuses on two tasks:
First, comprehensively clean up and standardize government funds, including canceling urban public utility surcharges and other funds, and authorizing local governments to reduce or exempt some funds independently. After this reform measure is put in place, there is still 2 1 left in the national government funds.
The second is to cancel or stop collecting 35 administrative fees related to enterprises, and the central government fees related to enterprises have been reduced by more than half, retaining 33 items. "The specific list of central and provincial funds and fees will be published in official website, Ministry of Finance.
Further clean up and standardize business service charges, and appropriately reduce the proportion of "five insurances and one gold".
Further tax reduction through the reform of the camp
Both the government work report and the budget report put forward that one of the important measures to continue to improve the pilot policy of camp reform is to reduce the value-added tax rate from 4 to 3, with the aim of creating a fairer tax environment, reducing the burden on enterprises and expanding the tax reduction effect.
Up to now 10 month since the pilot of camp reform. Judging from the implementation of the pilot, the tax burden of all industries is decreasing instead of increasing. Due to the implementation of the pilot reform of the camp, the burden on enterprises was reduced by more than 570 billion yuan, which exceeded the expectation of reducing the burden when the pilot scheme was designed. Whether it is the newly added pilot industries, the industries that have been piloted in the early stage, or even the processing and manufacturing industries that have implemented value-added tax, tax reduction has been fully realized.
More small and medium-sized enterprises can get 50% income tax concessions.
At the same time, in the arrangement of tax reduction policies, there are two tax reduction policies specially formulated for SMEs. One is to let more small and medium-sized enterprises enjoy the preferential treatment of halving corporate income tax, that is to say, all small and micro enterprises with annual taxable income less than 500 thousand yuan can enjoy the preferential treatment of halving corporate income tax. Prior to this, only enterprises with an annual taxable income of less than 300,000 yuan could enjoy the preferential treatment of halving the enterprise income tax.
Small and medium-sized science and technology enterprises get more R&D expenses deduction.
The second new tax reduction policy for small and medium-sized enterprises is to support the development of high-tech small and medium-sized enterprises and increase the R&D expenses plus deduction ratio from 50% to 75%. In other words, when calculating enterprise income tax, SMEs can deduct more R&D expenses before tax. "As for finance, this policy should also reduce income. But this policy is more conducive to further improving the technological innovation ability of small and medium-sized enterprises. It is worthwhile to exchange the reduction of fiscal revenue for the improvement of technological innovation ability of SMEs. "
Six expired preferential tax policies will continue to be implemented.
In addition, in the tax reduction policy arrangement, it is also clear that six expired preferential tax policies will continue to be implemented, including supporting key groups to start businesses and obtain employment. The implementation of the above tax reduction policy can further reduce the corporate tax burden by about 350 billion yuan on the basis of reducing the corporate tax burden by more than 500 billion yuan.
Reduce taxes and fees to ensure fiscal expenditure.
It is necessary to implement the policy of tax reduction and fee reduction, reduce the burden on enterprises and ensure expenditures in key areas. The contradiction and difficulty of fiscal balance are great. "Frankly speaking, it is not easy to achieve a balanced budget. In terms of budget arrangement, we can only try our best to do' addition and subtraction'. " The so-called "addition" means increasing the protection of poverty alleviation, agriculture, education, social security, medical and health care. We should ensure that the expenditure in these areas will only increase rather than decrease. In addition, it is necessary to increase funds for the prevention and control of air, water and soil pollution and support the improvement of the agricultural insurance premium subsidy system. The so-called "subtraction" is to firmly establish the idea of living a tight life. In the government work report, the Prime Minister has clearly requested that general expenditure should be greatly reduced. In this regard, government departments should take the lead in living a tight life and not spend money lavishly. It is necessary to continue to strictly control the "three public" budgets and reduce expenditures such as conference fees, and reduce expenditures on non-rigid and non-key projects by no less than 5%.