Investigation report on the policy of one room, one place and two taxes
With the increase of the number and scale of enterprises, the property tax and land use tax in our county are on the rise, and the structure of the two tax sources has also changed. In order to further strengthen the management of the two taxes in our county, our bureau attached great importance to this policy investigation and set up a housing and land tax policy research group. By visiting the departments of land, agriculture, animal husbandry, education, urban construction and related taxpayers, the sources of the two taxes were further accurately grasped, which laid the foundation for strengthening tax collection and management and accurately grasping tax policies in the next step. Through nearly half a month's investigation by our bureau, the investigation and related suggestions of two tax policies are reported as follows: 1. Approved land for reclamation and transformed abandoned land.
It is located in the east of the Qinghai-Tibet Plateau in northwest Sichuan, with a total area of 43 13.42 square kilometers, belonging to an alpine canyon, with 3236.45 hectares of cultivated land, 244,092.94 hectares of woodland and 0/45438+0,282.38+0 hectares of grassland. Reclamation and transformation of abandoned land shall be determined by the land management department (Land Bureau). According to the survey, our county has not reclaimed land and transformed abandoned land for the time being.
Two, all kinds of dangerous goods warehouses, factories, fire, explosion-proof, gas and other safety facilities land tax exemption policy.
At present, the units and enterprises involved in the land use tax exemption policy for dangerous goods warehouses and workshops in our county mainly include: Minbao and Jindun blasting companies, fireworks and firecrackers distribution department of supply and marketing cooperatives, and pesticide distribution department of agricultural bureau. Among them, the explosive warehouses of blasting companies are all built in remote villages far away from towns, which are not within the scope of land use tax collection. According to [89] Guo Shui Di Zi 140, the pesticide storage warehouse of Agriculture Bureau and the fireworks storage warehouse of Supply and Marketing Cooperative are exempt from land use tax. With regard to the identification of land for fire prevention, explosion-proof and anti-virus facilities required by dangerous goods warehouses and workshops, the situation in our county is that the safety zone scope of civil explosion, fireworks and anti-virus industries is determined by the quality supervision and public security departments, and the land scope of fire prevention and explosion-proof facilities is determined by the fire department. In the specific implementation process, our bureau will give tax relief to enterprises that hold the approval materials of relevant departments in strict accordance with the identification of the above departments.
Judging from the situation in our county, it is suggested that in the actual operation process, we should increase the coordination between tax authorities and quality supervision, public security, fire protection and other relevant departments, enjoy the management information of special industries, and improve the quality of land use tax collection and management.
Three, overhaul for more than half a year disabled housing tax policy.
According to the spirit of Article (Guo Shui Fa [2004] No.839), taxpayers should calculate the deduction of property tax at the time of declaration, and make corresponding explanations in the schedule or remarks column of the declaration form. In strict accordance with the regulations, taxpayers are required to submit relevant certification materials for future reference before the overhaul, including the name, location, title certificate number, original value, purpose, reason, contract and start and end time of the overhaul. In recent years, there are few cases involving house power failure in the jurisdiction of our bureau, which occurred during the "5. 12" Wenchuan earthquake. In the process of policy implementation, our bureau defines overhaul according to the following conditions: 1, the main structural parts of the house, including foundation, wall, column, beam, floor and roof, etc. , need to be removed, replaced and reinforced due to damage; 2. The whole building cannot be used normally due to damage, so it is necessary to redo the waterproof layer or insulation layer; 3. The cornice surface layer falls off, and the insulation layer is damaged to more than 30% of the entire building cornice area, which affects the safety and normal use and needs to be repaired; 4, building floors, doors and windows and stairs due to damage to endanger the safety and normal use, need maintenance; 5. The downtime caused by the above reasons must be continuous for more than half a year. In the process of defining overhaul, decoration, alteration and expansion are not included.
Some taxpayers suggested that the reconstruction and expansion should be included in the scope of overhaul. The main reason is that the purpose of reconstruction and expansion is to expand production capacity or improve production efficiency, which is directly related to the production and operation of enterprises and also affects the normal production and operation activities during the reconstruction and expansion period. In order to support the development of enterprises, it embodies the function of tax policy to adjust industrial structure and guide resource allocation.
Four, all kinds of schools, nurseries, kindergartens occupied real estate, exempt from land use tax policy.
There are *** 16 primary and secondary schools and kindergartens in our county. The address distribution is that eight schools and kindergartens are located in counties and towns where housing and land taxes should be levied, and eight towns and villages do not levy housing and land taxes. All of them are national academic education schools, public welfare non-profit schools, and do not involve for-profit schools. Charge according to the standards set by the state. The competent department is the Education Bureau, which is the counterpart aid and post-disaster reconstruction in Hunan Province after the 5. 12 earthquake disaster.
Over the years, our bureau has been implementing Article 2 of Caishui [2004] No.39, exempting all kinds of schools, nurseries and kindergartens from property tax and urban land use tax, with an average reduction of 330,000 yuan for urban land use tax and 2.28 million yuan for property tax. Property tax and urban land use tax are levied in strict accordance with the provisions of the tax law on the rental of operating properties such as schools.
In order to accurately grasp and distinguish the school's self-use real estate and business real estate, it is suggested to establish household registration in the process of collection and management, that is, register all kinds of school real estate and land, and update the use of real estate in time, so as to accurately grasp the data of housing and land tax collection and management.
Five, directly used in agriculture, forestry, animal husbandry and fishery production of land tax exemption policy.
After investigation by relevant departments such as agriculture, forestry, animal husbandry and fishery, the production land of agriculture, forestry, animal husbandry and fishery in our county is as follows:
At present, there is a grape planting base in our county, which is located in Shangmeng Township, where house and land taxes are not levied. The local people used their land to grow grapes and signed a purchase and sale agreement with Tass Winery.
The land for forestry production in our county is mainly used for nursery planting by county forestry bureau and western Sichuan forestry bureau, with an area of 1.76 mu. Nursery planting areas are all distributed in deep mountain canyons where houses and land are not taxed.
At present, there are 39 breeding enterprises, cooperatives and individual industrial and commercial households (farmers) in our county, which are distributed in towns and villages that do not levy housing and land taxes. The Animal Husbandry Bureau is mainly responsible for the evaluation (examination and approval), demonstration, declaration, implementation guidance, supervision and inspection of animal husbandry bases and projects; Responsible for foreign affairs and economic liaison and coordination in animal husbandry, veterinary and feed industries.
It is suggested that the relevant departments can indicate the area of production land directly used for agriculture, forestry, animal husbandry and fishery when reviewing (approving), so that the tax authorities can have a tax basis when collecting this part of land use tax. At the same time, it is necessary to establish good information sharing with these departments to ensure the timeliness and effectiveness of information.
Six, the park land tax exemption policy
There are no parks in our county, so there is no tax relief for housing and land taxes.
Seven, our county housing and land tax work.
Investigation report on the policy of two rooms and two taxes
China's preferential tax policy for re-employment has been implemented for many years, which has played a positive role in promoting re-employment, improving residents' lives and stabilizing the overall situation of social development. The reemployment of laid-off workers has become a major economic and social issue, which concerns the vital interests of hundreds of millions of people, the overall situation of reform, development and stability, and the grand goal of building a well-off society in an all-round way. However, in the process of implementation in recent years, more noteworthy problems have been exposed. I. Main problems
1. Preferential policies for re-employment involve incomplete taxation. The current preferential tax policy only involves some local taxes such as business tax, urban construction tax and education surcharge, but does not involve some main taxes such as value-added tax and personal income tax in production and operation. For the self-employed, all the relief is local taxes, while most laid-off and unemployed people choose commercial retail, processing, repair, replacement and other industries when running their own enterprises, and relatively few are engaged in hotels, restaurants, haircuts and other service industries. According to the current preferential reemployment tax policy, only business tax, urban construction tax, education surcharge and personal income tax are reduced or exempted for laid-off and unemployed people engaged in self-employment, and value-added tax is not reduced or exempted. The scope of tax reduction and exemption is narrow, as much as 8,000 yuan per year as stipulated by laws and regulations.
2. Preferential policies for re-employment are general but not specific. Some individual industrial and commercial households lease re-employment concessions after canceling their business licenses, and re-apply for business licenses according to the names on the concessions. However, the actual operator has not changed, and the operator applies to the tax authorities for tax exemption with a new business license. Due to the complete documents and procedures, the tax authorities should apply for tax concessions for them, and the specific new standards are not clear.
3. The tax support for non-service enterprises to resettle laid-off workers is not enough. Encouraging enterprises to create new jobs for laid-off workers is an important aspect of the re-employment project. However, the scope of application of the current preferential reemployment policy only includes processing enterprises, service enterprises (except advertising, housing agency, pawn, sauna, massage and oxygen bar), labor employment service enterprises and small business entities with processing nature in street communities, but does not involve production-oriented industrial enterprises that absorb more laid-off workers, thus affecting the enthusiasm of these enterprises to absorb laid-off workers.
4. The object scope of enjoying the preferential tax policy for re-employment is not extensive. In the process of publicizing the preferential tax policies for re-employment, many unemployed people in cities and towns, rural surplus labor force and college graduates who failed to find jobs in time went to the site for consultation. According to the provisions of the preferential tax policy for re-employment, these people cannot enjoy preferential policies. There is a word difference between employment and reemployment. Some people can enjoy preferential policies, while others can't, which obviously violates the principle of tax fairness. Moreover, the preferential tax policy for re-employment only clearly stipulates that laid-off workers from state-owned or collective enterprises are within the scope of preferential tax policies, and laid-off workers from other economic types are not included in the scope of preferential tax policies, which is not conducive to equal competition among laid-off workers from different economic types and has also dampened the enthusiasm of some laid-off workers for starting businesses.
Second, improve the preferential tax policies for reemployment.
1. Incorporate tax incentives into the legislative process. We should formulate the basic laws on tax incentives for re-employment as soon as possible, clarify the rights and obligations to enjoy tax incentives, as well as the responsibilities and scope of various functional departments, establish a complete tax incentive system, clarify the industries, enterprises, projects and products that need tax incentives in tax laws and regulations, and form a quantitative index system.
2. Give play to the role of taxation in regulating the economy. Straighten out the existing preferential tax measures for re-employment as soon as possible and establish a simple, effective and standardized preferential tax mechanism. For some key enterprises, we should not only retain the original preferential policies, but also give more preferential policies to create a good environment for laid-off workers to re-employment, which fully reflects China's industrial policies and the effectiveness of encouraging re-employment.
3, the conditions and scope of unified tax incentives. The difference of the current preferential tax policies for re-employment exists not only between enterprises and individual industrial and commercial households, but also between enterprises. Service-oriented enterprises are much superior to industrial enterprises in terms of preferential conditions, breadth and depth. To encourage laid-off workers to re-employment, there is no need to formulate a differential treatment policy and give taxpayers of different natures, types and industries the same policy treatment. In other words, enterprises, whether in old or new industries, should give a certain proportion or quantity of tax incentives to resettle laid-off workers and fully expand re-employment channels.
4. Expand the scope of tax incentives. At present, the re-employment tax relief does not include value-added tax, nor does it give preferential treatment to the individual income tax of sole proprietorship and partnership enterprises, resulting in almost no tax exemption for sole proprietorship and partnership industrial enterprises, and the tax preferential treatment for laid-off workers engaged in commerce, processing and repair industries is greatly reduced, making it difficult to give full play to the supporting role of tax preferential policies for the re-employment of laid-off workers. Expanding the scope of tax incentives, as long as they meet the conditions stipulated in the re-employment incentives, they can enjoy preferential tax treatment, regardless of industries and taxes, eliminating the inequality of tax policy treatment and linking the number of laid-off workers with the amount of tax relief. This can not only increase the re-employment positions of laid-off workers in all directions and through multiple channels, but also eliminate the loopholes of taxpayers changing their identities and trying to avoid taxes, which is more convenient for the implementation of preferential tax policies for laid-off workers.
5. Expand the range of people who enjoy preferential employment tax policies. From the whole society, it is very important and necessary to solve the pressure of employment and reemployment. It is an inevitable trend of society to expand the main body of the re-employment policy to all the people to be employed (including rural surplus labor force and college graduates who fail to find employment in time). We must extend the scope of preferential policies for re-employment to all those who are waiting for employment, and eliminate the unequal treatment of disadvantaged taxpayers by our preferential tax policies. However, in order to solve the pressure of tax reduction, we can first expand the scope of preferential policies for re-employment to taxpayers engaged in self-employment, and gradually liberalize them to taxpayers of all economic types.