Preferential tax policies of trading companies

While the income tax of trading enterprises enjoys the default approval, the value-added tax can enjoy the support reward, and the reward ratio is also 60%-80% of the local retained part, and the local retained part accounts for 50%, which is also the tax paid in the current month and the reward in the next month. In order to enjoy the policy, trading enterprises need to set up local enterprises to settle their funds, and ensure that their business is true and non-fictional, and they can enjoy preferential tax policies without the existence of entities.

Second, analyze the details

Preferential tax policy refers to the special provisions of the tax law to encourage and take care of some taxpayers and taxpayers. For example, exempt all or part of the tax payable, or return it according to a certain proportion of the tax paid to reduce its tax burden. Preferential tax policy is a specific means for the state to regulate the economy through taxation. The state can support the development of some special regions, industries, enterprises and products through preferential tax policies, and promote the adjustment of industrial structure and the coordinated development of social economy.

Third, the benefits of preferential tax policies to enterprises.

Benefits brought by preferential tax policies to enterprises. Preferential tax policy is one of the important means for the state to intervene in the economy, and it is the general goal for the state to cooperate with its political, economic and social development in a certain period of time. Using the tax system, according to the predetermined purpose, some assets, activities and organizational forms are given preferential treatment in taxation, so as to reduce the tax obligation of some taxpayers and subsidize some taxpayers and their activities. The basic intention of these clauses is to encourage the formation and accumulation of specific capital. Innovation itself is not a problem for enterprises. Anything can be created as long as we increase the input of innovative manpower, capital and equipment. However, innovation is uncertain due to the lack of sufficient information about unknown technology and market, capital time and other factors. Therefore, the government encourages enterprises to adjust the industrial structure, reduce the innovation cost and improve the expected income of enterprises through preferential tax policies. Innovation means that enterprises find the vacancy in the strategic positioning space of the industry, fill this vacancy, and make it develop into a mass market and form their own core competitiveness. However, because the market risk faced by enterprises in carrying out strategic innovation has great uncertainty, it will become an important factor restricting enterprises to make strategic innovation decisions. Under given risk conditions, people will pursue higher expected rate of return. Tax losses can be deducted before tax or reduced by a certain proportion, which will reduce the risk of strategic innovation and improve the expected income of enterprises. Enterprises will actively carry out strategic innovation and tend to transfer to risky strategic innovation investment.