Inclusive tax cuts bring "benefits" to more small and micro enterprises.

At the beginning of this year, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises, proposing that small-scale taxpayers with monthly sales below 654.38+10,000 yuan should be exempted from value-added tax, and small and low-profit enterprises should be reduced in corporate income tax according to the standard, thus expanding the scope of tax relief for small and micro enterprises and further supporting their development.

This year's "Government Work Report" proposes to do a good job in the implementation of the inclusive tax reduction policy for small and micro enterprises introduced at the beginning of the year. This tax reduction is an important measure to reduce the burden on enterprises and stimulate market vitality, an important reform to improve the tax system and optimize the income distribution pattern, and an important choice for macro policies to support steady growth, ensure employment and adjust the structure.

The tax declaration period in April is a "big levy period" that taxpayers are familiar with. Because most small-scale taxpayers declare quarterly and corporate income tax is paid in advance quarterly, this month's tax declaration period has become a centralized cash period for small and micro enterprises' tax reduction dividends. How do small and micro enterprises view tax reduction and fee reduction? What is the impact of "favorable" tax cuts on business operations? The reporter interviewed this.

Small and micro enterprises have a clear sense of acquisition.

One of the inclusive tax reduction measures for small and micro enterprises is to increase the "threshold" of value-added tax from the previous monthly sales of 30,000 yuan to 654.38+10,000 yuan. Knowing this news, many small and micro business owners in Shengsi County, Zhoushan, Zhejiang Province, were overjoyed.

Taoyuan Hotel is very famous in the local area. Manager Xu said that the average taxable income of the hotel is about 200,000 yuan. According to the new policy, value-added tax will no longer be paid, and the annual tax reduction bonus will be about 30,000 yuan. "Last year, we enjoyed tax reduction and exemption, and now we still enjoy it. At the beginning of this year, there is good news about tax cuts. " Xu beaming, "what we do is a small business, with thin profits and great pressure. With this tax cut, we can breathe a sigh of relief. The tax paid is less, the hotel's financial situation has improved, the guys in the store are at ease, and they work harder! "

Judging from the taxpayer registration in Shengsi County, there are many similar small-scale taxpayers. In view of the actual situation of the county, Shengsi County Taxation Bureau arranged a "Youth Volunteer Service Team" to go deep into small and micro enterprises and individual industrial and commercial households within its jurisdiction to publicize and explain, so as to ensure that market participants who meet the tax reduction policy deserve all inclusive "red envelopes". Dai Haibo, who is in charge of financial work in a digital enterprise, listened to the introduction of the staff and repeatedly praised the good policy of tax reduction: "This kind of inclusive tax reduction is like the refreshing and pleasant sea breeze on the island, which makes people feel comfortable!"

The manager of a photovoltaic enterprise in Yuan 'an County, Yichang City, Hubei Province said: "On June 65,438+10/1,we declared the tax-included income of 654.38 million yuan to Yuan 'an County Taxation Bureau, and paid the value-added tax and additional tax in advance. Later, not long after the introduction of policies such as relaxing the monthly output tax exemption standard for small-scale taxpayers, the tax bureau took the initiative to refund 3204.32 yuan, which was really an unexpected' income'! "

It turned out that Yuan 'an County Taxation Bureau, in order to ensure that all taxpayers should enjoy the inclusive tax reduction policy, relied on system monitoring and manual audit to screen out that taxpayers did not enjoy the tax benefits they deserved, so they contacted taxpayers as soon as possible to apply for tax refund, streamlined the tax refund process and returned the tax to the taxpayer's account within two working days. This is also the first unpaid tax discovered and voluntarily returned by Yuan 'an County Taxation Bureau after implementing the inclusive tax reduction policy.

Not only small and micro enterprises whose monthly sales do not exceed the "threshold" are exempt from value-added tax, but also small and micro enterprises that meet the relevant regulations can enjoy corporate income tax relief. Yichang Xingshan Huading Construction Engineering Co., Ltd. paid taxes and fees of 1.9 1.55 million yuan last year, including value-added tax 1.0083 million yuan, enterprise income tax of 677,500 yuan and other taxes and fees of 229,700 yuan. This year, the enterprise income is estimated to be about 35 million yuan. After enjoying the inclusive tax relief policy for small and micro enterprises, it is estimated that the tax reduction will be 470,000 yuan. The relevant person in charge of the company said that the preferential tax policies have effectively eased the financial pressure during the company's operation, and the company's development is more promising.

According to Yichang Municipal Taxation Bureau, according to the data of 20 18, the inclusive tax reduction and exemption policy for small and micro enterprises will benefit more than local taxpayers 10000 this year, and it is estimated that the enterprise income tax will be reduced by nearly 300 million yuan. In addition, as of March 3 1 day, Yichang Municipal Taxation Bureau also confirmed that 56 18 households with the amount of 22158,000 yuan should be refunded to small-scale taxpayers, and 4,524 households with the amount of 21664,800 yuan have been refunded.

According to the data released by State Taxation Administration of The People's Republic of China recently, the accumulated tax reduction in the first two months of this year was 6543.8+082.85 billion yuan. With the implementation of quarterly declaration by the vast majority of small and micro enterprises in April, especially the implementation of larger-scale VAT reduction and exemption policies, the effect of tax reduction and fee reduction will be more fully revealed.

Cai Chang, director of the Tax Planning and Legal Research Center of the Central University of Finance and Economics, believes that the focus of inclusive tax reduction is to expand the coverage of tax reduction, so that more small and micro enterprises can reduce their tax burden and enjoy the "benefits" brought by the policy. "The inclusive tax relief for small and micro enterprises has expanded the scope of tax incentives for small and low-profit enterprises, involving17.98 million enterprises, and the tax incentives have also increased significantly, which will make small and micro enterprises have obvious awareness of tax reduction and fee reduction."

Bring more employment and entrepreneurial opportunities.

"I used to work outside the home, but I have old people to take care of at home and my children are preparing for the college entrance examination, so I planned to go home to find a job years ago." Yang Xuewen, who lives in Yajiang Town, Xiushan County, Chongqing, said that he was an installation worker, but the demand for this job in the county was limited, so he didn't find a suitable job until the end of February. In desperation, I was about to buy a ticket to go out to work, but I happened to find the recruitment information of emerging home appliances.

Xinxing Household Appliances Co., Ltd. is a local private enterprise in Xiushan County, with total assets of about 40.98 million yuan and more than 60 employees. Previously, the company paid corporate income tax at the rate of 25%. After the introduction of this inclusive tax reduction policy, the taxable income of emerging household appliances can be reduced, and the applicable corporate income tax rate is also reduced according to regulations. According to last year's sales, it is estimated that the enterprise income tax can be reduced by 36,000 yuan for the whole year. "The company plans to use the first quarter income tax reduction of more than 5,000 yuan to increase manpower. No, Yang Xuewen is the installer we recruited. " Hu Qichun, head of emerging home appliances, said.

"I thought it was my luck. It turns out that the national policy is good, the enterprise has benefited, and I have the opportunity to stay in my hometown! " Yang Xuewen was very happy.

Yichang Immigrant Youth Entrepreneurship Incubation Park in Hubei Province is a small and micro enterprise entrepreneurship base, focusing on serving immigrant families in the Three Gorges and young college students to start businesses. /kloc-more than 0/00 start-ups have taken root here, driving employment 1600 people. Han Ronghua, founder of the Incubation Park, said that after the introduction of the tax reduction and fee reduction policy, the tax burden of small and micro enterprises has been greatly reduced, which is more conducive to the survival and development of entrepreneurial enterprises. "After the' threshold' of value-added tax for small and micro enterprises was raised, more than half of the small and micro enterprises in the park benefited. One year later, the whole park is expected to reduce taxes by more than 1 10,000 yuan. These young people with dreams have got' good' policies, and the motivation for innovation is even greater. I believe that they can drive more immigrants and college students to start businesses and increase their income. "

At present, China's small and medium-sized enterprises have contributed more than 80% of urban employment and more than 90% of enterprises. Li, director of the Institute of Finance and Taxation Policy and Application of Beijing National Accounting Institute, believes that a large number of small and micro enterprises can provide a large number of jobs for the society and play a positive role in stabilizing employment and benefiting people's livelihood. "The implementation of inclusive tax relief for small and micro enterprises has greatly expanded the policy benefits and is an important measure to support the development and growth of small and micro enterprises and stimulate market vitality. This is not only conducive to the key role of small and micro enterprises in attracting owners, but also provides a broad stage for many young people who dare to think, innovate and start businesses to realize their dreams. "

The willingness of enterprises to grow and develop is enhanced.

"Tax preferential policies help enterprises save operating costs, increase R&D expenditures, improve market competitiveness, and truly form a virtuous circle of capital chains!" Wei Jianhua, financial director of Chongqing Jianjie Technology Co., Ltd. said.

Jianjie Technology mainly produces polycarboxylic acid polymer water reducer, and devotes itself to developing its production technology with high efficiency, energy saving and environmental protection, and has obtained 6 invention patents. In Wei Jianhua's view, the benign development of enterprises can not be separated from their own efforts, but also benefited from the support of relevant national policies, especially the powerful help brought by various tax reduction and fee reduction policies. "The enterprise has reduced taxes by nearly one million yuan before, and it is expected to reduce taxes by several hundred thousand yuan this year. We are confident to invest more money, improve the treatment of scientific researchers, develop advanced technologies and equipment, establish an efficient R&D system, and release greater potential for independent innovation, so that the enterprise can continue to develop in a standardized way." He said.

In the workshop of Weifang Jiacheng Digital Materials Co., Ltd., a batch of nano degradable flame retardant background fabrics independently developed by enterprises are stepping up production. "Traditional background fabric materials are flammable and non-degradable. In order to meet the market demand, the company actively develops new halogen-free flame retardant raw materials and produces products with green environmental protection and high flame retardant standards, which has occupied a place in the market. " Jing Baihua, director of Jiacheng Digital, said that he was satisfied with the company's current growth. Now, the introduction of the inclusive tax reduction policy has given him more confidence in the company's future development.

After the implementation of the tax reduction policy, in the first quarter, Jiacheng Digital reduced the corporate income tax by about 500,000 yuan. Jing Baihua said that with the "favorable" policy, the company also adjusted its capital plan: "The tax burden of enterprises has been reduced, and the funds for R&D and market expansion are more sufficient. In the next step, we will seize the favorable opportunity for the development of small and micro enterprises, continue to base ourselves on product technology innovation, increase investment in research and development, and further promote the transformation and upgrading of enterprises. "

Cai Chang believes that small and micro enterprises generally have problems such as weak financial strength and low market influence, and their ability to bear direct cash outflows such as taxes and fees is relatively weak. Sometimes a cash flow can't afford it, and business operations are unsustainable. Therefore, tax reduction plays a more obvious role in alleviating the financial pressure of small and micro enterprises, enabling enterprises to have more disposable funds, enhancing their willingness and ability to develop and strengthen, and guiding enterprises to increase investment in innovation.

"Small and micro enterprises are a new force for development and an important source of innovation. The introduction of a number of inclusive tax relief measures for small and micro enterprises will help reduce the cost of entrepreneurial innovation and enhance the development momentum of small and micro enterprises. This will help to further implement the innovation-driven development strategy and build an innovative country. "

Li said, "In the long run, the growth of any enterprise has to go through a process from small to large. Cultivating a large number of small and micro enterprises with development potential can lay a solid foundation for the development of more large enterprises with leading technology and international influence. " (Reporter)

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