Tax and fee dividends enhance the development confidence of enterprises (financial perspective) Policy | Expenses | Enterprises

Data taxation is an important tool for the country to implement macroeconomic regulation. According to data recently released by the State Administration of Taxation, in the first half of this year, the country added 927.9 billion yuan in tax reductions and deferred tax refunds. By industry, the manufacturing industry and related wholesale and retail industries have the highest proportion, with a cumulative increase of 381.8 billion yuan in tax reduction and fee deferral, accounting for 41%. From the perspective of enterprise scale, small and medium-sized enterprises have benefited the most significantly, with an increase of 576.6 billion yuan in tax reduction and fee deferral, accounting for 62%.

How effective is the tax and fee preferential policy? What are the new changes in tax and payment services? What are some good measures to assist the private economy? The reporter conducted an interview.

Tax and fee policies help enterprises climb the slope and overcome obstacles, enhancing the momentum of innovative development

"This year, our company has enjoyed policies such as additional deductions for research and development expenses, and preferential income tax treatment for small and micro enterprises and high-tech enterprises. In the first half of the year, nearly 400000 yuan of income tax was reduced. The tax preferential policies have given us confidence in adhering to research and development, expanding production capacity, and achieving better development," said Zhang Bin, Deputy General Manager of Zhongzhen Zhinong Technology Co., Ltd.

Since the beginning of this year, tax and fee preferential policies have highlighted continuity and precision. The continuation and optimization of these policies have continuously transformed the dividends of tax reduction and fee reduction into the driving force for high-quality development.

——Reduce burden and enhance corporate confidence with sufficient confidence.

Since the beginning of summer, Beiyuan Restaurant, located in Yuexiu District, Guangzhou City, Guangdong Province, has become more and more popular. Visitors to and from Beiyuan Restaurant taste special Cantonese tea such as shrimp dumplings, red rice sausage, steamed chicken feet, Fried white radish patty, etc. "The country has introduced many supportive policies, which have given us' time-honored brands' more confidence. In recent years, we have enjoyed a reduction of over 2 million yuan in value-added tax and a reduction of over 500000 yuan in social security fees. We are preparing to use the saved money to develop new dishes and let consumers taste more delicious food," said Ou Xiuyun, Assistant General Manager of Beiyuan Restaurant.

Since the beginning of this year, a number of tax and fee policies with good implementation effects and high social expectations have been continued to be implemented, timely stabilizing market expectations; A series of policies supporting small and micro business entities have been further optimized to help enterprises overcome difficulties and climb over obstacles.

Data shows that in the first half of the year, the country added 927.9 billion yuan in tax reduction and fee reduction, as well as deferred tax refunds. Among them, two batches of tax and fee preferential policies that continue to optimize and innovate were implemented, totaling 583.2 billion yuan, with 316.7 billion yuan retained for tax refunds and 28 billion yuan for other policies. From a policy perspective, the value-added tax exemption policy for small-scale taxpayers with monthly sales of 100000 yuan or less has added a tax reduction of 214.8 billion yuan, the tax collection rate for small-scale taxpayers has decreased from 3% to 1%, the policy has added a tax reduction of 82.2 billion yuan, the income tax reduction policy for small and micro profit enterprises has added a tax reduction of 79.3 billion yuan, and the phased reduction of unemployment insurance premiums policy has continued to be implemented, resulting in an additional tax reduction of 78.7 billion yuan.

——Boosting vitality and driving strong innovation and development in enterprises.

Entering Sichuan Xi'aifu Technology Co., Ltd., the fully automated production equipment is operating in an orderly manner, with more than ten computer screens covering all automated production lines in the entire factory area. Workers only need to operate in front of the computer to achieve control over the entire production process.

"Technology research and development is a virtuous cycle, and the more we invest, the more sweetness we will taste. We can make breakthroughs in research and development innovation without the support of national tax policies. In July of this year, the company declared in advance to enjoy an additional deduction of 8.6488 million yuan for research and development expenses, with nearly 1.3 million yuan of tax reductions and exemptions." said Jiang Guozhong, the person in charge of Xi'aifu Company. "In recent years, we have invested a lot of funds in research and development, and the continuous optimization of the policy of adding deductions for research and development expenses has reduced the company's worries and promoted the transformation of new material products from quantity to quality. In the future, we will continue to grasp the 'bull's nose' of technological innovation and inject strong momentum into development."

The tax dividend not only reduces the overall tax burden of enterprises, but also motivates more enterprises to use funds for research and development innovation, continuously improving competitiveness. This year, China will uniformly increase the proportion of R&D expenses deduction for enterprises in eligible industries from 75% to 100% as a long-term institutional arrangement; On this basis, further optimize the application method for additional deduction of research and development expenses, add the July prepayment application period as the policy enjoyment point, and enable enterprises to obtain policy benefits in advance. From the implementation of policies in July, a total of 308000 enterprises nationwide have applied for R&D expense deduction in advance, and can enjoy a tax reduction of about 230 billion yuan.

In the first half of the year, the number and amount of high-tech enterprises enjoying additional deductions accounted for 65.4% and 83% of all R&D enterprises, respectively; The sales revenue of high-tech industries and core industries of the digital economy increased by 10.7% and 8.8% year-on-year, respectively, an increase of 1.7 and 5.4 percentage points compared to the first quarter.

Recently, the Ministry of Finance and the State Administration of Taxation have issued multiple announcements clarifying the continuation and optimization of multiple tax preferential policies. Among them, in order to further support the development of small and micro enterprises and individual businesses, the value-added tax reduction and exemption policy for small-scale taxpayers will be continued until December 31, 2027. Professor Li Xuhong from the National Institute of Accounting in Beijing stated that the continued optimization and implementation of multiple tax preferential policies will help stabilize enterprise expectations, enhance market confidence, continue to support the development of small and medium-sized enterprises, and promote economic recovery and improvement.

The tax and fee services are continuously optimized and upgraded, and the satisfaction of taxpayers and payers continues to increase

"In the past, companies looked for policies, but now policies look for companies. When it comes to the issue of cross-border business revenue recognition time, I couldn't figure it out after studying it for a while. The chief liaison team of the tax department explained it clearly in just one minute," said Wei Naixin, the financial manager of Ningxia Note Trading Co., Ltd.

This year, the tax department of Ningxia Hui Autonomous Region established the "Silk Road Tax Bridge" international tax service team, held tax enterprise symposiums in enterprises and parks, answered tax related questions raised by enterprises on site, and formed a full process service mode of "listening to opinions and finding problems, making promises and responding, and seeking practical results to promote improvement", providing various tax consulting services for "going out" and "introducing" enterprises.

"In the process of improving and implementing tax and fee support policies, the tax department insists on carrying out precise push, strengthening guidance and interpretation, and strengthening supervision and implementation. Relying on the precise push of preferential policies by the Electronic Taxation Bureau for 229 million households, 51 batches of policies such as research and development expense deduction were issued, and more than 80000 inquiries about tax and fee preferential policies were answered through the 12366 tax payment service hotline. More than 20000 online live broadcasts, offline training and coaching sessions were conducted," said Rong Hailou, Director of the Revenue Planning and Accounting Department of the State Administration of Taxation.

Have you encountered any problems during the process of enjoying tax and fee policies? What other demands do taxpayers have? Since the beginning of this year, the tax department has carried out in-depth tracking and efficiency inquiry, combined with promoting the implementation and implementation of tax and fee policies. They have actively inquired about the needs and collected and sorted out the bottlenecks and difficulties in the implementation of tax and fee preferential policies.

On the tax guide desk of the Tax Service Department of the High tech Zone Taxation Bureau in Baotou City, Inner Mongolia Autonomous Region, there are "Follow the Process, Listen to Suggestions" Question Response Deadline Handling Ledger, "First Inquiry Responsibility Registration Book," and "Delay Service Registration Book.". Opening the ledger, the reporter found that at the beginning of this year, a taxpayer reported: "When going to the tax office to handle the lifting of abnormal business, due to delays on the way, waiting for the number to be picked up, it was already time for the end of work, and the call system was shut down."

How has this problem been solved? The staff of the tax service hall told reporters that in the face of new demands and changes in the handling of business by taxpayers and payers, the tax service hall promptly launched delayed services. If the business cannot be completed through delayed services, a "Second Service Priority Card" will be issued to taxpayers who are still waiting after the system is shut down. With this card, they can avoid the process of number retrieval and queuing when coming to the tax service hall for the next time and prioritize business processing.

"We also set up a 'Tax and Fee Business Consultation and Easy to Handle Special Zone', specifically for taxpayers to answer questions and clarify complex tax and fee business issues. For businesses that do not require relevant information or are processed through system real name authentication, there is no need to queue up for registration. By building the tax service hall more intelligent and intelligent, it provides more convenience for taxpayers to pay taxes." said Zhou Derui, Director of the Tax Service Hall of the High tech Zone Tax Bureau in Baotou City.

There are always questions and answers, and the satisfaction of taxpayers and payers will continue to improve. In order to better collect and organize demands, respond to and solve problems in a timely manner, tax departments in various regions actively innovate their work methods: the Anhui Provincial Taxation Bureau integrates online, offline, and external demand collection channels, and establishes 46 "tax and fee demand rapid response teams" at the provincial, municipal, and county levels; The Shandong Provincial Taxation Bureau has conducted a penetration analysis of tax and fee service hotline data, sorting out and forming a differentiated policy push list for different target taxpayers; The Beijing Municipal Taxation Bureau fully relies on tax big data, deepens "handling complaints immediately", and promotes "handling complaints before filing"

"This year, the State Administration of Taxation has launched the 'Convenient Tax Spring Breeze Action' in five batches, with the fifth batch focusing on supporting the development of small and medium-sized enterprises and individual businesses. A new batch of tax payment service measures have been introduced and optimized." Shen Xinguo, Director of the Tax Service Department of the State Administration of Taxation, introduced, for example, comprehensively sorting out tax and fee preferential policies for enterprises, preparing and improving a list of tax and fee preferential policies for small and micro enterprises and individual businesses, and improving the mechanism of "enjoying tax and fee preferential policies without application"; Continuously optimize the declaration and pre filling services for value-added tax, corporate income tax, personal income tax and other taxes, and innovate environmental protection tax declaration methods in areas with data conditions, explore intelligent pre filling tax services, shorten the filling time, and further reduce the tax payment burden.

Provide more support for the development and growth of private enterprises

Recently, the "Opinions of the Central Committee of the Communist Party of China and the State Council on Promoting the Development and Growth of the Private Economy" were released, clarifying the need to increase policy support for the private economy.

"In the first half of the year, private economy taxpayers, including small and micro enterprises and individual businesses, added 704.9 billion yuan in tax reductions and deferred tax refunds, accounting for 76%. Among the enterprises that had already enjoyed the preferential treatment of R&D expense deduction in advance in July, the number of private enterprises accounted for 94.3%, and the tax policy provided positive support for reducing the burden and increasing the driving force of private enterprises." Huang Yun, spokesperson for the State Administration of Taxation and Director of the Office, said that while the policy continues to strengthen, the tax department is also continuously deepening assistance measures to boost the confidence of private enterprises.

——Transforming "tax credit" into "financing credit", "tax bank interaction" helps private enterprises alleviate financing difficulties.

"The first phase of the company's construction has not yet seen output, and other supporting facilities are waiting to be launched, making funding a difficult problem affecting development," said Wang Ning, the financial director of Dingniu Pastoral Industry Co., Ltd. in Siping City, Jilin Province.

Funds are the lifeblood of enterprises. In order to meet the funding needs of breeding enterprises such as Dingniu Pastoral Industry, the local tax department has strengthened communication and cooperation with the financial department, launched a "credit loan" through car, pushed the enterprise's tax credit rating and related tax related data to the bank, coordinated with the bank to optimize the loan approval process, and issued 6.33 million yuan of "tax bank interaction" loans to 21 local breeding entities.

"Private enterprises generally have small operating scales and weak risk resistance, facing situations such as insufficient collateral, single financing forms, limited financing channels, and high financing costs. In order to better solve the financing difficulties of small and micro enterprises, we also actively cooperate with the Jilin Provincial Federation of Industry and Commerce and the Jilin Provincial Agricultural Federation to work on smooth financing information, understand the financing needs of enterprises, build a credit information sharing platform for private enterprises, break down the barriers between supply and demand information for enterprise financing, and help private enterprises recover their vitality." said the relevant person in charge of the Jilin Provincial Taxation Bureau.

Data shows that in the first half of the year, small and micro enterprises nationwide obtained 4.98 million bank loans through "tax bank interaction", with a loan amount exceeding 1.45 trillion yuan, a year-on-year increase of 41%.

——Utilize the advantages of tax big data to expand supply and demand channels for private enterprises, and smooth the industrial and supply chains.

Recently, Chongqing Sailimeng Electric Motor Co., Ltd. sold a batch of 1.2 million yuan electric motors to Shandong Zibo Sailang Motor Electromechanical Sales Co., Ltd. "The success of this business is thanks to the help of tax big data," said Du Benbiao, the financial manager of Sailimeng Electric Company. In response to the fierce competition in the motor market, the company has been committed to developing permanent magnet direct drive motors. After the product is put into production, "finding the market" has become the top priority.

After understanding the situation, tax officials from Chongqing High tech Zone helped enterprises to use the "National Taxpayer Supply Chain Query" system to comprehensively consider factors such as enterprise type, sales scale, and tax credit level, and screen out enterprise information for the sale of products such as engines and AC/DC motors. After communicating with the sales company over the phone about their willingness to cooperate, the tax department provided a matching list of sales companies to Sailimeng Electric Company for the company to negotiate on its own.

"We have opened up sales channels and our confidence in development has also increased. Recently, the company has received new orders and is working hard to produce," said Du Benbiao.

In order to effectively promote the integration of upstream and downstream industries, this year, the tax department has optimized the functions of the "National Taxpayer Supply Chain Query" system, further enriching and improving enterprise information, improving demand matching, and customizing an "exclusive list" for each enterprise and policy to facilitate precise assistance. At the same time, the Tax Service Department of the State Administration of Taxation and the Big Data Risk Management Bureau will coordinate and strengthen information communication and coordination among special working groups of various provincial tax bureaus, play a good role in communication and coordination among provincial liaison officers, break down "inter provincial barriers", and promote weak links to "supplement the chain" and advantageous areas to "strengthen the chain".

In the first half of the year, the national tax authorities have sorted out information on 4262 enterprises with raw material shortages, matched 15626 suppliers using the "National Taxpayer Supply Chain Query" function, and helped 3670 enterprises achieve a purchase and sales amount of 10.502 billion yuan.

Huang Yun stated that in the next step, the tax department will deepen research and extensive inquiries, optimize measures to improve services, and actively study and propose suggestions for continuing to optimize and improve tax and fee policies in conjunction with the economic and social development situation. It will highlight support for small and micro enterprises and individual businesses dominated by private enterprises, and create a stable, fair, transparent, and predictable tax and business environment for private enterprises.