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Deepening VAT reform began on April 1-VAT reduction rate runs smoothly and many measures are taken to ensure the release of dividends.

On April 1, as the "highlight" of this year's tax reduction and fee reduction, the deepening of the value-added tax reform began to be implemented. All parts of the country have smoothly issued new tax rate value-added tax invoices, the effect of enterprise tax reduction is beginning to show, and the deepening of the value-added tax reform has taken substantial steps.

On the same day, the 28th National Tax Promotion Month was also officially launched. Wang Jun, director of the State Administration of Taxation, said that the theme of this year's tax publicity month will focus on tax reduction and fee reduction, and create a 50-day "extended version". The tax department will deliver the tax reduction and fee reduction package to thousands of households with the greatest strength, the best service and the strictest standard.

The first day of the reduction rate was smooth and smooth.

According to the relevant person in charge of the State Administration of Taxation, the deepening of the value-added tax reform mainly includes tough battles such as "issuing good invoices", "reporting good taxes", "calculating good accounts", "serving well" and "improving well. Among them, "opening a good ticket" is an important prerequisite for the implementation of various measures. On April 1, the first day of invoicing was smooth and smooth after the VAT rate was reduced across the country.

Local tax departments have placed deepening the reform of value-added tax at the top of the work of reducing taxes and fees, and have done a lot of preparatory work in advance to ensure that the first campaign of "good tickets on April 1" is well done. On the first day of the implementation of the reform, the local tax service offices were in good order, the electronic tax bureau's declaration and invoicing were in good condition, and the new tax and fee reduction policy was fully and smoothly implemented.

At 9: 00 a.m. on April 1, Wang Li, accountant of Chongqing tianyou dairy co., ltd. dairy factory no 1, successfully issued a new invoice with a new tax rate of 13% for its sales branch on the computer. For the same sales amount, the VAT on this invoice is 1153.49 yuan less than when it was previously calculated at the 16% tax rate. At the same time, Xiamen Ronglida Logistics Group Co., Ltd. issued a new tax rate of goods transportation invoices, the tax rate from the previous 10% to 9%. Lin Cuiyun, the company's financial director, said, "The tax rate is reduced by 1 point, and it is expected to pay nearly 300000 yuan less value-added tax in the second quarter, which greatly reduces the pressure on the capital flow of our private enterprises".

"The Party Central Committee and the State Council have implemented larger-scale tax and fee reductions to make enterprises light and make market development more dynamic." Wang Jun said that the tax department should strengthen information security and keep the network smooth and efficient.

Regarding the tax reduction effect, Ding Junping, the person in charge of Junwei Industry and Trade Co., Ltd. in Xinyu City, Jiangxi Province, is confident, "The value-added tax rate is reduced by 3 percentage points, and the company expects to pay more than 200 million yuan in taxes each year. We plan to expand the money saved. Production, improve and upgrade products, and recruit 10 more people from the society at the same time".

Gao Peiyong, vice president of the Chinese Academy of Social Sciences, believes that the tax reduction effect of the value-added tax reform is transmitted layer by layer through the deduction mechanism, and "affects the whole body." this tax reduction and fee reduction will bring sustained benefits to China's economic and social development.

Small and micro tax cuts effect appears

At the beginning of this year, China decided to introduce a number of new inclusive tax reduction measures for small and micro enterprises, including exempting small-scale VAT taxpayers with monthly sales of less than 100000 yuan, relaxing the standards for small and low-profit enterprises that can enjoy preferential enterprise income tax, and it is estimated that the burden of small and micro enterprises can be reduced by about 200 billion yuan every year.

April 1 is the first day of the quarterly declaration of the general tax reduction policy for small and micro enterprises. "The amount declared this time is 296700 yuan, and the amount of tax paid is 0. The tax reduction is really great!" Lin Fang, a tax clerk at Chengxin Plastic Products Factory in Lianjiang County, Fujian Province, said that the company has enjoyed tax reduction policies such as VAT exemption for small-scale taxpayers with monthly sales of less than 100000 yuan. Before the new tax and fee reduction policy came into effect, the enterprise had to pay 9185.56 yuan in taxes and fees, and now it has no tax.

Feng Huijuan, the financial director of Beijing Four Seasons Changyi Building Materials Co., Ltd., calculated the tax reduction account: "In the past, the monthly sales income of the enterprise was nearly 100000 yuan, and the tax was 6000 yuan. Last year, the annual sales standard of small-scale taxpayers was adjusted to 5 million yuan, and the enterprise turned into small-scale taxpayers, with a monthly tax reduction of more than 3000 yuan. After the VAT exemption standard for small-scale taxpayers was raised to 100000 yuan this year, the enterprise no tax-free!"

"In the first two months of this year, although the 'main dishes and hard dishes 'of tax reduction and fee reduction have not yet been served, and more than 90% of small and micro enterprises have only implemented quarterly declaration since today, generally speaking, the implementation of early policies and measures has been stable and orderly, with a cumulative increase of tax reduction of 182.85 billion billion yuan, and the positive effect has initially appeared." On April 1, Wang Jun said at the symposium on the theme of "Implementing Tax Reduction and Fee Reduction to Promote High-Quality Economic Development" that with the implementation of quarterly declarations by the vast majority of small and micro enterprises during the April levy period, especially the larger scale With the implementation of the VAT tax reduction and the reduction of social security rates, the effect of tax reduction and fee reduction will be more fully revealed.

Iron account accounting implementation effect

How can a series of tax and fee reduction policies take root and effectively benefit enterprises? "The tax authorities should put the work requirements in place to make the policy implementation efficient." Wang Jun said that the implementation and promotion should be guaranteed by mechanism, and a unified command system of "one pole in the end" should be built; the implementation process should have supervision and assessment, formulate a road map, timetable and task book for tax reduction and fee reduction, and promote the implementation of tax reduction and fee reduction policies with strong supervision and accountability.

It is reported that the tax department will carry out the second round of full coverage publicity and guidance focusing on small and micro enterprises and the third round of targeted question-answering and problem-solving guidance. We will speed up the development and upgrading of relevant modules of the core collection and management system for the third phase of golden tax, and further improve the declaration modules of electronic tax bureaus in various provinces.

"The implementation effect should have iron account accounting, make good use of the tax reduction and fee reduction accounting platform, calculate the reform effect 'total account', analyze the economic and social 'benefit account', and help taxpayers calculate the tax reduction dividend 'benefit account '." Wang Jun said.

It is reported that the State Administration of Taxation in small and micro-enterprises inclusive tax relief measures, "convenient tax spring breeze action" 52 facilitation measures, support for the implementation of value-added tax reform 20 service initiatives, on May 1, the implementation of the policy to reduce social security rates will also introduce a number of service measures. At the same time, a number of feedback channels have been opened so that taxpayers can ask questions and demands at any time.

"Tax cuts and fee reductions go directly to market players, with a direct and profound impact, and we hope that the majority of taxpayers and payers will focus on grasping the impact of tax cuts and fee reductions, especially the VAT reform, on market players expectations, business strategies, competitive games and other aspects through price transmission, and turn the tax cuts and fee reductions dividends into development momentum as much as possible." Wang Jun said.