Qilu Evening News·Qilu One Point Reporter Shang Qinglong
htmlOn the morning of April 1, the Qingdao Municipal Government Information Office held a press conference on the implementation of the new combined tax and fee support policy to introduce the relevant situation of Qingdao's implementation of the new combined tax and fee support policy. According to reports, the scale and intensity of the new combined tax support policy this year's new combination tax and fee support policy is unprecedented, with a large scale and wide range. The policy benefits mainly from small and medium-sized enterprises, accounting for more than 80% of the service targets, and the remaining tax refund involves nearly 70,000 households. In order to ensure that the policies truly benefit enterprises, Qingdao will implement the Double Ten Actions of "Direct to Island Enterprises" and "Fu Mei Island City" to ensure that a satisfactory answer is delivered to the majority of taxpayers and payers.
has a large scale and a wide range. The tax refund for retained taxes involves 70,000 households. At the press conference, Wu Fang, Secretary of the Party Committee and Director of Qingdao Taxation Bureau of the State Administration of Taxation, introduced the overall situation of the Qingdao Taxation Bureau in recent years.
In recent years, Qingdao Municipal Taxation Bureau has conscientiously implemented the major decisions and arrangements on tax cuts and fee reductions, and has taken effective measures to ensure that tax cuts and fee reductions are directly and quickly enjoyable, and help the city's high-quality economic and social development. In 2019, there were 28 billion yuan in tax reductions and fee reductions; in 2020, there were 34 billion yuan in tax reductions and fee reductions; in 2021, there were 10 billion yuan in tax reductions and fee reductions, and 8.6 billion yuan in tax refunds were handled, which was 168 million yuan in tax reductions and fee reductions for coal-fired power enterprises and 1.07 billion yuan in tax payments for small and medium-sized enterprises in manufacturing.
Compared with the large-scale tax and fee reductions in recent years, this year's new combined tax and fee support policy combines tax refunds based on previous tax and fee reductions, and the scale and intensity of tax refunds are unprecedented. Its main characteristics are four aspects: First, it is large scale. The scale of tax refund and tax reduction in Qingdao in 2022 exceeds that of previous years, and this scale is in line with Qingdao's industrial structure and tax source structure. The second is the wide range. The policy mainly focuses on small and medium-sized enterprises, accurately supports the high-quality development of manufacturing and enhances the development vitality of small and micro enterprises and individual industrial and commercial households. The main benefit of the policy is small and medium-sized enterprises, accounting for more than 80% of the service targets. According to statistics, nearly 70,000 households are involved in tax refunds alone. The third is combination. This year's policies include both phased measures and institutional arrangements; there are both continuation of policies in previous years and new policies this year; there are both general policies and specific areas of assistance measures; there are both tax refunds and tax reductions, tax exemptions, and tax deferrals. Fourth, the front line is long. There are several key time nodes for tax refunds and tax reductions this year. Before April 30 and June 30, the existing tax refund for micro and small enterprises will be handled in a centralized manner, and the tax refund for small and micro enterprises will be given priority; before September 30 and December 31, the existing tax refund for medium and large enterprises will be refunded in a centralized manner to support the development of key industries.
focuses on four aspects, return "real money" to enterprises
focuses on the steady growth of industries such as manufacturing, small and micro enterprises to alleviate difficulties, focus on the recovery and development of the service industry, focus on encouraging entrepreneurship and innovation... Guo Hongyuan, member of the Party Committee and deputy director of Qingdao Taxation Bureau of the State Administration of Taxation, introduced the main contents of the new combined tax and fee support policy through four aspects.
focuses on the steady growth of industries such as manufacturing. First, we will make a real "refund", improve the value-added tax refund policy, implement large-scale tax refunds for the remaining tax amount, and fully refund the incremental value-added tax credits for advanced manufacturing industries on a monthly basis. Now it has been expanded to meet the conditions of small and micro enterprises, manufacturing and other industries, and refund the existing remaining tax credits for small and micro enterprises, manufacturing and other industries in one go. The second is to "slow down" in a targeted manner, support the development of small and medium-sized enterprises in the manufacturing industry, and delay the payment of some taxes and fees in the fourth quarter of 2021, and the delayed payment period will continue to be extended by 6 months; some taxes and fees in the first and second quarters of 2022 can also be delayed by 6 months. The third is to "deduct" according to categories. If the newly purchased equipment and equipment in 2022 are within 10 years, and the unit value is more than 5 million yuan, it can be deducted before corporate income tax at 100% or 50% of the unit value.
focuses on the relief and development of small and micro enterprises. First, there will be phased "exemption". From April this year to the end of this year, small-scale VAT taxpayers will be exempted from taxable sales revenue with a 3% levy rate and will be exempt from value-added tax; VAT prepayment items with a 3% prepayment rate and will be suspended.Second, it has greatly "expanded" and expanded the application subject of local "six taxes and two fees" policies. From the expansion of small-scale value-added tax taxpayers, small and micro-profit enterprises and individual industrial and commercial households, both of which have reduced the "six taxes and two fees" to be levied at 50%. Third, priority is given to "refund", priority is given to small and micro enterprises' tax refunds, and full refunds of existing tax credits for small and micro enterprises before the end of June, and full refunds of incremental tax credits.
focuses on the recovery and development of the service industry. The service industry has been affected the first impact since the epidemic. First, the additional deduction of value-added tax for production and life services will be extended to December 31, 2022; second, the transportation industry will be implemented with "tax exemption + tax refund + suspension of payment" and three policies will be implemented under different circumstances.
focuses on encouraging entrepreneurship and innovation. First, continue to implement tax incentives for science and technology enterprise incubators and university science and technology parks; second, increase the additional deduction ratio of science and technology small and medium-sized enterprises from 75% to 100%; third, improve equipment and equipment to accelerate depreciation.
2022 large-scale tax refund policy can directly provide cash flow to enterprises by returning real money to enterprises. It is expected that this part of the money will be used to accelerate technological transformation, equipment updates, and expand reproduction after it is supported. It can effectively boost the confidence of market entities, enhance the endogenous driving force of development, and promote the stable and healthy economic development.
Directly to island enterprises and Fumei Island City, launching the "Double Ten" action
In order to ensure the better and faster implementation of the new combined tax and fee support policies, Qingdao Municipal Taxation Bureau has formulated the "Work Plan for Ensuring Combined Tax Support Policy "Directly to Island Enterprises", "Fumei Island City" and "Double Ten Action" Work Plan", which is divided into two major parts: "Spring Breeze Warm Heart to Enterprises and Improve Work Style and Capacity".
He Qian, member of the Party Committee and chief economist of Qingdao Taxation Bureau of the State Administration of Taxation, introduced that the "Spring Breeze Warm Heart and Soothing Enterprises" Ten Convenience Actions include: "Promoting Production Resumption" Action for Easily Refunding of Tax Refunds in Rescue, "One-click Enjoy" Action for Small and Medium-sized Manufacturing Industry, "One-click Enjoy" Action for Tax Refunds in Tax Refunds in Small and Medium-sized Manufacturing Industry, "Cloud Interactive" Action for Tax Refunds and Reduction Policy, "Convenient Handling" Action for Declaration, "Tax Assistance" Action for Small and Micro, Focus on Innovation, "Tax Power" Action for Enterprise Services, "Personalized" Action for Enterprise Requests, and "Gathering" Action for Sincerely Governing. These 10 convenient actions reflect the people-centered concept and help the combined tax and fee policies be implemented and implemented.
"Improving Work Style Capability" Ten Escort Actions specifically include: Party Building Leading Tax Empowerment Action, Party Committee's "Top Leader" Special Report on Tax Refund and Tax Reduction, "Media Goes to the Grassroots" Action, Optimizing Law Enforcement "Upgrade Version" Action, Tax Refund and Tax Reduction "Negative List" Management Action, Tax Refund and Tax Reduction Special Inspection and Evaluation Action, Tax Refund and Tax Reduction Internal and External Risk Prevention and Special Governance Action, Special Breakdown Action to Defraud Tax Reward and Tax Reward and Tax Reduction, Special Crackdown Action to Defraud Tax Reward and Tax Reduction, "Tax Cloud" Support and Guarantee Action, and Special Discipline Supervision Action to Refund and Tax Reduction. These 10 escort actions integrate the "strict, true, detailed, practical and fast" style throughout the entire process of work, and ensure that tax refunds and tax reductions are implemented in place with iron discipline.
Tax refund and reduction is a big test. The purpose of launching the "Double Ten" action is to eliminate the "pain points" and "bottlenecks" in the implementation of policies and to open up the "last mile" of policy implementation. Next, Qingdao Municipal Taxation Bureau will use practical actions to benefit enterprises and the people to submit a satisfactory answer to the majority of taxpayers and payers.
