When a business starts up, it often faces various difficulties.

Intense competition, lack of talent, financing difficulties and other problems have made their growth path bumpy, and the collection of various taxes and fees has made it worse.

Although my country has introduced many policies to support entrepreneurial groups, the wide variety of policies with different names still makes it difficult for enterprises to know where to start.

Among the start-up companies visited by our reporter, many told our reporter that although the state has issued many policies, they are rarely used by enterprises.

On the one hand, there are various policies and it is difficult for companies to accurately connect them; on the other hand, companies have limited energy and find it difficult to understand every policy that suits them.

Therefore, although the policy is good, more efforts still need to be made to benefit enterprises.

To this end, Liu Hebin, deputy director of the Policy and Regulations Department of the State Administration of Taxation, sorted out the tax incentives that start-ups can enjoy during the recent "Discovering Mass Entrepreneurship and Entrepreneurship Stars" event in Guangdong.

Liu Hebin said that since the proposal of "mass entrepreneurship and innovation", the State Administration of Taxation and the Ministry of Finance have issued a series of policies to support corporate innovation and entrepreneurship, and the support policies are also different for different entrepreneurial groups. Generally speaking, they can be adopted from a broad range of

It is summarized in four types of entrepreneurial groups: entrepreneurs, specific entrepreneurs, investment companies that invest in entrepreneurs (referred to as "venture capital companies"), and innovative entrepreneurial companies.

First of all, for the majority of entrepreneurs, on the one hand, the taxable income of entrepreneurial enterprises within 300,000 yuan can be halved, and the tax rate is reduced by 20%; on the other hand, for entrepreneurial enterprises, small and micro enterprises, daily sales or

Value-added tax and business tax are exempted if the turnover reaches less than 30,000 yuan.

Liu Hebin said that for these two exemptions alone, about 100 billion yuan in tax exemptions were given to small and micro enterprises and start-up enterprises across the country in 2014.

At the same time, financial companies are exempted from stamp duty after signing loan contracts with start-up companies and small and micro enterprises to support their financial development.

Start-ups and small and micro enterprises are exempted from government-related funds, mainly including education surcharges, cultural construction fees, etc.

Secondly, for specific entrepreneurs, there is an annual tax exemption of about 8,000 yuan for innovation and entrepreneurship by college students, transferred military cadres, and laid-off enterprise personnel; for self-use or rented incubation enterprises in university science and technology parks,

Exemption from real estate tax, land value-added tax, business tax, etc.; incubators of technology companies are also exempt from property tax, land value-added tax, business tax, etc.

Third, for venture capital companies that use equity investment to invest in unlisted small and medium-sized high-tech enterprises for more than 2 years, 70% of their investment amount can be used in the year when the equity is held for 2 years.

The taxable income of the venture capital enterprise can be deducted; if the deduction is insufficient in the current year, it can be carried forward and deducted in subsequent tax years, and venture capital enterprise legal persons and partners can also enjoy this policy.

At the same time, if it is difficult to pay the personal income tax payable by individuals investing in non-monetary assets in one lump sum, they can reasonably determine the installment tax payment plan and report it to the competent tax authority for filing, and then pay it in installments within five years.

Finally, for innovative entrepreneurial enterprises, there is support from innovation activity fees.

For enterprises as innovation entities, scientific and technological service enterprises that are recognized as high-tech enterprises are levied a corporate income tax at a reduced rate of 15%; for key industries such as software and integrated circuits, there are "three exemptions and three half reductions", "five exemptions and five years' reduction".

halving” and other tax benefits.

For example, for software companies, after levying value-added tax at a rate of 17%, the actual tax burden exceeding 3% will be subject to an immediate refund policy.

For enterprises engaged in technical cooperation or technology transfer, if the technology transfer is within 5 million yuan, the taxable income is exempt; if the technology transfer exceeds 5 million yuan, the tax is halved.

Technology transfer, technology development, technical services, technical consulting, etc. are exempt from value-added tax.

All in all, overall, my country's tax support system still has wide coverage and strong preferential treatment.

Liu Hebin said that my country’s tax support for corporate innovation is about more than 200 billion yuan per year, accounting for 0.04% of GDP, which is in a leading position among developing countries, and compared with developed countries (the United States accounts for about 0.05% of GDP), there is a gap is gradually decreasing.

Although judging from the amount of exemption, the threshold for exemption in the United States is US$50,000 per year, while the current threshold for small and micro enterprises in my country is a monthly turnover of 30,000 yuan (monthly turnover below 30,000 yuan) exemption), there is still a big gap between the level of economic development and the United States, but it is undeniable that the tax support provided to entrepreneurs in my country is higher than that in the United States. It can be seen that now is the best time to start a business.

In fact, for entrepreneurship and innovation, in addition to tax support, our country also provides many other policy supports.

Liu Hebin pointed out that in addition to tax support, there are also government funds to help, as well as special support from departments such as the Ministry of Science and Technology.

If these three types of support are added together, my country's support for entrepreneurship may be at the top level in the world.