Enterprises reduce taxes and fees by 55 billion yuan, and reduce five insurances and one gold payment
Cancel a number of charging items for enterprises
"Reducing fees" is a requirement explicitly put forward in government work reports and budget reports. In this regard, the Ministry of Finance focuses on two tasks:
First, comprehensively clean up and standardize government funds, including canceling funds such as urban public utilities surcharges, and authorizing local governments to independently reduce or exempt some funds. After this reform measure is put in place, there are 21 national government funds left.
Second, 35 items of enterprise-related administrative fees were cancelled or stopped, and the central enterprise-related fees were reduced by more than half, leaving 33 items. "A list of specific central and provincial funds and fees will be published on the official website of the Ministry of Finance.
we will further clean up and standardize service charges, and appropriately reduce the proportion of "five insurances and one fund".
further tax reduction through camp reform
both the government work report and the budget report suggest that one of the important measures to continue to improve the pilot policy of camp reform is to reduce the tax rate of value-added tax from 4 to 3, with the aim of creating a fairer tax environment, reducing the burden on enterprises and expanding the tax reduction effect.
it's been 1 months since the pilot reform of the camp was launched. Judging from the implementation of the pilot, the tax burden of all industries has been reduced without increasing. Due to the implementation of the pilot reform of the camp, the burden on enterprises has been reduced by more than 57 billion yuan, which exceeds the expectation of reducing the burden when designing the pilot program. Whether it is a newly-added pilot industry, an industry that has been piloted in the early stage, or even a processing and manufacturing industry that has already implemented value-added tax, tax reduction has been fully realized.
more small and medium-sized enterprises can get the preferential treatment of halving the income tax
At the same time, among the tax reduction policies, there are two tax reduction policies specially formulated for small and medium-sized enterprises. One is to enable more small and medium-sized enterprises to enjoy the preferential treatment of halving the corporate income tax, that is to say, all small and medium-sized enterprises with an annual taxable income of less than 5, yuan can enjoy the preferential treatment of halving the income tax. Prior to this, only enterprises with an annual taxable income of less than 3, yuan could enjoy the preferential treatment of halving corporate income tax.
small and medium-sized scientific and technological 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 small and medium-sized scientific and technological enterprises, and increase the proportion of R&D expenses plus deduction from 5% to 75%. That is to say, when calculating corporate income tax, small and medium-sized enterprises can deduct more R&D expenses before tax. "As for finance, this policy should also reduce revenue. However, this policy is more conducive to further improving the technological innovation capability of SMEs. It is worthwhile to exchange financial revenue reduction for the improvement of technological innovation capability of SMEs."
Six expired tax incentives will continue to be implemented
In addition, in the tax reduction policy arrangement, it is also clear that six expired tax incentives will continue to be implemented, including supporting entrepreneurship and employment of key groups. The implementation of the above tax reduction policy can further reduce the tax burden of enterprises by about 35 billion yuan on the basis of reducing the tax burden of enterprises by more than 5 billion yuan.
both reducing taxes and fees and ensuring fiscal expenditure
it is very difficult to balance fiscal revenue and expenditure, because it is necessary to implement the policy of reducing taxes and fees to reduce the burden on enterprises and ensure expenditures in key areas. "Frankly speaking, it is not easy to achieve a balanced budget. In the budget arrangement, we can only try our best to do' addition and subtraction'." The so-called "addition" is to increase the protection of poverty alleviation, agriculture, education, social security, medical and health care and other fields. 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, reduce conference fees and other expenditures, and reduce expenditures on non-rigid and non-key projects by not less than 5%.