The implementation of tax reduction and fee reduction policies promotes the acceleration of entrepreneurship and innovation development
According to a series of decisions and deployments of the Party Central Committee and the State Council on supporting entrepreneurship and innovation, with the implementation of tax reduction and fee reduction policies and measures in 2019, the effect of tax support for entrepreneurship and innovation development has continued to appear, and the entrepreneurial innovation vitality of the majority of market entities has continued to increase. It has played an important role in supporting the downward pressure of the economy, supporting employment, and promoting the growth of new momentum.
At present, the preferential tax policies supporting "mass entrepreneurship and innovation" have covered more than 80 enterprises in the three stages of start-up, growth and maturity, bringing "real gold and silver" support for the development of small and medium-sized enterprises. According to data from the State Administration of Taxation, from January to April this year, various preferential tax policies supporting "double innovation" totaled more than 390 billion yuan, a year-on-year increase of 56.8 percent, of which the new policy tax reduction this year was about 68 billion yuan.
Tax cuts are increasing year by year to stimulate entrepreneurial enthusiasm
Small low-profit enterprise income tax halving the scope of taxation has been gradually expanded from the annual taxable income of less than 300000 yuan to less than 3 million yuan, VAT small-scale taxpayer tax exemption standard from monthly sales of 30000 yuan to 100000 yuan ...... In recent years, the state's tax cuts for small and micro enterprises have been increased year by year, effectively helping enterprises to "run light", in order to promote the formation of positive social expectations played an important role.
Huachun Zhongchuang Workshop (Shaanxi) Enterprise Management Co., Ltd. is a Zhongchuang space incubation enterprise in Shaanxi Province. Liu Yong, the company's financial manager, said that the number of customers settled in this year has increased significantly. "We are confident that under the promotion of tax and fee reduction policies, a number of mature enterprises will be incubated as soon as possible to make new contributions to society." Liu Yong said.
Li Zhifeng, a college student who returned to his hometown to start a business this year, majored in fashion design and is thinking of starting a clothing company with its own brand. "Small-scale taxpayers can enjoy tax incentives such as the halving of the'six taxes and two fees', which is tantamount to a large amount of financial support." Knowing the inclusive tax policies for small and micro enterprises, Li Zhifeng is more determined to start his own business.
Li Zhifeng is not the only one who lightens the burden on enterprises and brings confidence in development. Jilin Jiecheng Construction Engineering Co., Ltd. is a small and micro enterprise established in 2016. "This year's series of tax exemption policies will save us more than 8000 yuan in taxes every quarter, which is equivalent to an employee's salary." Jin Longxu, general manager of the company, said that although the scale of the company is not large now, as the tax reduction and fee reduction policy becomes more and more powerful, the development of the company will definitely get better and better.
In a 1000-square-meter factory building in Jiangnan New City, Chongqing, Luo Fei, a "post-80s" young man, is also realizing his entrepreneurial dream. Chongqing Antebru Craft Beer Co., Ltd., which he founded, is quickly getting on the right track. "In the first quarter of this year, the preferential policy of halving the income tax of small and low-profit enterprises saved more than 8700 yuan in taxes for enterprises, and this policy alone will save 34000 yuan for the whole year. I am planning to develop new flavor products and further expand the market space!" Luo Fei is full of confidence in the future development.
Tax incentives for small and micro enterprises have increased year by year, effectively stabilizing the expectations of market players and stimulating the vitality of entrepreneurship and innovation. According to statistics, China's market entities have exceeded 0.1 billion for the first time in 2018, and have continued to maintain rapid growth since the beginning of this year, with an average of 18600 new registered enterprises per day.
Tax incentives to promote new momentum to accelerate growth
Accelerating the construction of an innovative country and vigorously promoting high-quality development must rely on innovation. At present, China's series of scientific and technological innovation tax incentives continue to expand, covering a number of innovation links, and constantly promote enterprises to achieve shift upgrade.
——The tax policy to promote the incubation of innovation subjects has been continuously improved.In terms of preferential tax policies for science and technology business incubators and university science and technology parks, the national record maker space, provincial science and technology business incubators and university science and technology parks have been included in the scope of application, further optimizing the environment for entrepreneurial development.
——The tax policy to support the aggregation of venture capital is expanding.Financial institutions to small and micro enterprises, individual industrial and commercial households loan interest exempt from value-added tax single-family credit line, from 100000 yuan gradually expanded to 10 million yuan, and continue to implement the small and medium-sized enterprise financing guarantee institutions related to value-added tax reduction and income tax pre-tax deduction policy. From January to April 2019, a policy of increasing the single-family credit limit to 10 million yuan will be exempted from VAT of 4.6 billion yuan.
——Tax policies to promote innovation capacity continue to increase.R & D expenses plus deduction efforts gradually increased, enterprises commissioned overseas R & D expenses into the scope of deduction, technology-based small and medium-sized enterprises R & D expenses plus deduction ratio increased from 50% to 75%, and further extended to all enterprises.
——Tax policies to support the development of innovative industries continue to increase efficiency.The scope of identification of high-tech enterprises has been further expanded, and the conditions for the application of preferential income tax policies for software and integrated circuit enterprises have been further relaxed. Among them, only high-tech enterprises apply the 15% low tax rate policy, and the tax reduction from January to April this year exceeded 80 billion yuan. According to statistics, from January to April this year, the added value of high-tech industries increased by 8.7 compared with the same period last year, 2.5 percentage points higher than the growth rate of industrial added value above scale.
"These tax reduction data show that the state continues to expand tax incentives for scientific and technological innovation, effectively promoting the accelerated transformation of scientific and technological innovation advantages into the core competitiveness and development driving force of enterprises." Southwestern University of Finance and Economics professor Tang Jiqiang said.
Optimizing Services to Make Entrepreneurial Innovators Lighter
With the in-depth advancement of the "Convenient Tax Spring Breeze Action" for six consecutive years, the level of tax service facilitation has been continuously improved, creating a high-quality and efficient tax business environment for the development of entrepreneurial and innovative enterprises.
——Focus on small micro-enterprises to strengthen specialized services.The General Administration of Taxation set up a special service office for small and micro enterprises in early 2019, which is responsible for providing tax-related services to small and medium-sized enterprises. The provincial tax bureaus have also designated special departments to carry out special actions to focus on solving the tax-related claims of small, medium and micro enterprises. Establish a rapid response mechanism for tax-related demands and opinions of small and micro enterprises to help the healthy development of small and micro enterprises.
In Anhui, the tax department has successively planned and carried out special actions to support the "double innovation", such as "returning ten thousand phoenix to create the future", "helping enterprises to promote innovation" and other special actions. Through "face-to-face explanation", "table exchange" and "question summary answer", the tax authorities have directly faced the needs of taxpayers and payers and answered questions.
——Focus on tax speed-up to improve convenient services.In the implementation of the "double innovation" tax incentives, vigorously simplify the tax process, streamline tax information, reduce tax time, cancel the filing management of most preferential items, taxpayers can enjoy tax reduction and exemption by filling in the relevant content of the tax return policy. In particular, tax incentives for small and micro enterprises have realized the use of information technology to automatically identify, calculate, form and verify tax returns, further improving the accuracy of the implementation of preferential tax policies and the convenience of enterprises to enjoy preferential treatment. "Now, as long as you fill in the relevant contents of the tax return, you can enjoy the tax reduction and exemption policy, and the tax burden and tax cost are greatly reduced." Mengdong Energy Co., Ltd. tax officer Xin Yaqiong said.
——Focus on collaborative efforts to expand value-added services.In view of the financing difficulties and high financing costs of small and micro enterprises and private enterprises, since July 2015, the State Administration of Taxation has strengthened cooperation with financial institutions to carry out "bank tax interaction" nationwide to help the development of small and micro enterprises. Through the results of bank tax sharing tax credit evaluation, the application scope of enterprise tax credit is broadened, and the financing problems of enterprises are solved.
Not long ago, Zhou Tenghua, the financial director of Fujian Tianrui Pharmaceutical Co., Ltd., applied for a 1 million yuan "cloud tax loan" for the company on the mobile phone bank of China Construction Bank relying on tax credit ". "The application was submitted and approved in less than 3 minutes." Zhou Tenghua said that the company's recent capital turnover is difficult, she tried to use the "bank tax interaction" platform to apply, did not expect to approve so soon.
The relevant person in charge of the State Administration of Taxation pointed out that at present, the tax system is organizing and carrying out education on the theme of "never forget the original ideal and ambition and bear in mind the mission". In accordance with the requirements of serving the people and solving difficult problems, further solve the most concerned, direct and realistic problems of taxpayers and payers, and strive to exchange the "hard work index" of taxpayers and payers for the "satisfaction index" of taxpayers, To better promote the development of entrepreneurship innovation, the torrent of entrepreneurship and innovation in the whole society has gathered.
Source: State Administration of Taxation website
He Yang/Organizing
