What measures has Shaanxi taken to reduce the tax burden for enterprises and individuals?
1. Small-scale taxpayers whose monthly sales do not exceed 1.5 million yuan or whose quarterly sales do not exceed 450,000 yuan are exempt from VAT.
2. Industries and enterprises that are greatly affected by the epidemic, such as tourism, accommodation, catering, exhibitions, trade and circulation, transportation, education and training, theatrical performances, film and television dramas, shall be exempted from the employment security fund for the disabled and the water conservancy construction fund.
3, the State Council executive meeting decided to continue to medical personnel and epidemic prevention personnel to obtain temporary subsidies, bonuses and preventive drugs issued by the unit to individuals and other physical objects, exempt from personal income tax.
4. In view of the epidemic period, Shaanxi taxation actively studied with the Provincial Department of Finance and reported it to the provincial government for approval. Enterprises that are seriously affected by the epidemic and have difficulties in production and operation in the province are exempted from the first quarter property tax and urban land use tax according to regulations.
5. For small-scale low-profit enterprises, the annual taxable income does not exceed 6.5438+0 million yuan, and the enterprise income tax is actually calculated and paid at 2.5%; If the annual taxable income exceeds 6,543,800,000 yuan but not more than 3,000,000 yuan, the enterprise income tax is actually calculated and paid at 654.38+00%. According to the policy, as long as they are engaged in industries that are not restricted or prohibited by the state, the annual taxable income does not exceed 3 million yuan, the number of employees does not exceed 300, and the total assets do not exceed 50 million yuan, they belong to small-scale low-profit enterprises, that is, they can enjoy this concession.
6. On the basis of the current preferential policies, individual income tax will be levied by half for the part of individual industrial and commercial households whose annual taxable income does not exceed 6,543,800 yuan. Shaanxi tax authorities said that small and meager profit enterprises and individual industrial and commercial households that meet the above conditions account for more than 90% of taxpayers in the province, which can effectively reduce the tax burden of this largest group and help them tide over the difficulties and return to work as soon as possible.
7. Tax refund shall be given in a timely manner for the qualified VAT incremental tax allowance.
8. For qualified export enterprises, apply for tax refund as soon as possible. During the epidemic, we will vigorously promote paperless declaration of export tax rebates, deal with shortages, take the initiative to dock with the treasury department to speed up tax rebates, and help enterprises quickly withdraw funds.
9, in line with the conditions of coal-fired heating enterprises, according to the provisions of the deferred payment of some taxes and fees.
10. For small and medium-sized manufacturing enterprises, part of the tax payment in the fourth quarter of 2002/kloc-0 can be postponed. Actively carry out intensive office and special post operations, pay close attention to the progress of work, effectively ensure the efficiency of handling, and alleviate the current financial pressure of enterprises.