In recent months, corresponding reform policies have been introduced one after another. These governments? Cheese? In the fifth phase of reform, accounting net will take you to calculate the tax reduction account?
The State Council has been pushing for tax reduction, which has brought tangible benefits to both enterprises and people. Premier Li Keqiang has repeatedly stressed? Only when the government lives a tight life can the people live a good life! ?
The central final accounts report shows that the new tax reduction in 20 17 exceeded 380 billion yuan, so what is the tax reduction this year? Red envelopes? How big is it? The answer is: This year's government work report clearly stated that the tax reduction for enterprises and individuals was more than 800 billion yuan.
How to reduce this more than 800 billion?
Shortly after the end of the National People's Congress, the the State Council executive meeting made arrangements for deepening the reform of value-added tax. The VAT rates of 17% and 1 1% were adjusted to 16% and 10% respectively, and the annual sales standards of small-scale taxpayers in industrial enterprises and commercial enterprises were raised from 500,000 yuan and 800,000 yuan to 5 million yuan. For some enterprises! ! Domestic and foreign-funded enterprises benefit equally!
These benefits have been officially implemented since May 1!
Moreover, from May 1 day to May 20 19 12 3 1 day, urban land use tax will be levied at a reduced rate of 50% of the applicable tax standard for the land grade, which will not only benefit enterprises, but also benefit enterprises from May 1 day. Life-saving money
Except? May day? July 1 is this year's tax cut? Big day? .
From July 1 day, the import tariff on consumer goods was reduced by 1449, and the average tax rate was reduced from 15.7% to 6.9%. At the same time, the average tax reduction rate of import tariffs on automobiles and parts has been greatly reduced by 46%.
We will extend the preferential policy of 70% deduction of income tax for venture capital enterprises and angel investment individuals in the seed stage and initial stage of science and technology enterprises to the whole country. The cash reward for the transformation of post scientific and technological achievements is reduced by 50% and included in the scientific and technological personnel. Salary income? Incorporate into personal income tax according to law. At the same time, from July 30th, 20021year to June 30th, 20021year, the vehicle purchase tax will be levied by half.
And you and I are concerned about raising the threshold of personal income tax! 19 June, the draft amendment to the individual income tax law was submitted to the National People's Congress Standing Committee (NPCSC) for deliberation. It is planned to raise the tax threshold to 5,000 months per month (60,000 yuan per year), and for the first time increase special additional deductions such as children's education expenditure, continuing education expenditure, serious illness medical expenditure, housing loan interest and housing rent.
Let's take a look at the new fiscal and taxation regulations to be implemented in August.
New tax policy
The time for newly established taxpayers to apply for VAT invoices for the first time has been further shortened.
Further deepen the tax system? Simplify administration and decentralization, strengthen supervision and improve services? Reform, optimize the tax business environment, and facilitate newly established taxpayers to apply for VAT invoices for the first time. According to the State Council's request to further shorten the start-up time of enterprises, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Matters Related to Newly-established Taxpayers' First Application for VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.29, 20 18), which shortened the time for newly-established taxpayers to apply for VAT invoices for the first time. Except Xinjiang, Qinghai and Tibet, this announcement shall come into force on August 1 day, 2065438. Xinjiang, Qinghai and Tibet will be implemented from 20 18 10 1.
Implementation of Tobacco Tax Declaration Form
According to the Tobacco Tax Law of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) has formulated the Tobacco Tax Declaration Form, which will come into effect on August 65438+8, 2008.
The list of qualified taxpayers who sold panda gold coins (the tenth batch) and the list of unqualified taxpayers who withdrew (the fourth batch) were announced.
With the approval of the State Council, State Taxation Administration of The People's Republic of China and the Ministry of Finance issued the Notice on the Policy of Exempting Panda Gold Coins from VAT (Caishui [2065438+02] No.97), which made it clear that panda gold coins sold by qualified taxpayers will be exempted from VAT from 20 12 1. Later, State Taxation Administration of The People's Republic of China issued the Announcement on Issuing the Administrative Measures for Exempting Panda Gold Coins from Value-added Tax (Trial) (State Taxation Administration of The People's Republic of China Announcement No.6 of 20 13), and successively published the lists of nine taxpayers who met the tax exemption conditions and three taxpayers who did not meet the tax exemption conditions.
The Announcement on Publishing the List of Qualified Taxpayers for Selling Panda Gold Coins (Tenth Batch) and Withdrawing from the List of Unqualified Taxpayers (Fourth Batch) (State Taxation Administration of The People's Republic of China Announcement No.34 of 20 18) is hereby issued, and the list of qualified 6/KLOC-0 taxpayers in the tenth batch and the list of unqualified 29 taxpayers in the fourth batch are published. The announcement shall come into force on August 1 day, 2065438.
And are these new policies for people's livelihood worthy of attention?
The pension subsidy standard for retired soldiers has been raised.
The Ministry of Veterans Affairs and the Ministry of Finance recently issued a notice to raise the pension and living allowance standards for some retired soldiers and other special care recipients again from August 1 day. After the increase, the first-class disabled soldiers pension standards for war, work and illness are 80 140 yuan, 776 10 yuan and 75,060 yuan per person per year respectively.
Operators will push the communication bill to users.
In view of the unclear mobile phone charges reflected by the society, the Ministry of Industry and Information Technology requires basic telecommunications companies to actively push communication tariff information to users by SMS every month from August. In addition, in response to the problem of harassing calls, the Ministry of Industry and Information Technology plans to carry out special actions to strengthen communication services and resource management and strictly control harassing phone channels.
Implementation of new standards for risk management and control of soil pollution
Recently, the Ministry of Ecology and Environment and the General Administration of Market Supervision jointly issued the Standard for Controlling the Risk of Soil Pollution in Agricultural Land with Soil Environmental Quality (Trial) and the Standard for Controlling the Risk of Soil Pollution in Construction Land with Soil Environmental Quality (Trial), which came into effect on August 1 day. The introduction of new standards is of great significance to ensure the quality of agricultural products and the safety of human settlements.
Implementation of new regulations for battery recovery of new energy vehicles
The Ministry of Industry and Information Technology issued the Interim Provisions on the Traceability Management of Power Battery Recycling for New Energy Vehicles, collecting information on the whole process of power battery production, sales, use and recycling, and monitoring the performance of recycling responsibilities by all links, which came into effect on August 1 day.
Some WeChat credit cards will be charged for repayment.
A few days ago, the WeChat payment platform Licaitong issued an announcement to adjust the free rules for credit card repayment again. From August 1, except for some users who meet certain conditions, Licaitong users will charge a handling fee of 0. 1% for each credit card repayment, with a minimum of 10 cent.
Enterprises only need to declare and apply for inspection? A bill?
From August 1, the national customs will implement the integrated declaration of import and export goods, and enterprises only need to fill out a customs declaration form for customs declaration and inspection. The new customs declaration greatly simplifies the original customs declaration and inspection items, and 229 declaration items are reduced to 105.
Implementation of the new classification catalogue of medical devices
The newly revised Catalogue of Medical Devices came into effect on August 1. There are 22 subdirectories in the new classification catalogue, and the current 260 product categories are refined and adjusted to 206 first-class product categories and 1 157 second-class product categories, which improves the scientificity and guidance of classification.
Fees such as patent registration fees will be suspended.
According to the notice issued by the Ministry of Finance and other departments, starting from August 1 day, 2065438, the patent registration fee, announcement printing fee and other fees in patent fees (domestic part) will be stopped. For eligible applicants, the period for reducing or exempting the annual patent fee is extended from 6 years in the year when the patent right is granted to 10 year.
Beijing: Some notarization matters are free of notarization fees.
From August 1 day, notarization of relief, subsistence allowance, alimony and maintenance fees will be exempted in Beijing. Since August 1, the notarization industry in the whole city has launched 18? Real action? Push notarization? Simplify administration and decentralization, strengthen supervision and improve services? 10 reform measures to reduce the number of certificates and facilitate the people.
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