Six major issues of reporters' investigation on tax-free "big gift package" for small and micro enterprises

Small and micro enterprises once again welcome the policy tax-free "big gift package" At the executive meeting of the State Council held on July 24, it was decided that from August 1 this year, small and micro enterprises with monthly sales of no more than 20000 yuan would be exempted from value-added tax and business tax temporarily, and no time limit for reduction or exemption would be set temporarily This will bring benefits to more than 6 million small and micro enterprises across the country, directly related to the employment and income of tens of millions of people The executive meeting of the State Council held on the 24th of the 24th of the two tax exemption will be held for enterprises with monthly sales of no more than 20000 yuan in the new deal It is decided that from August 1st of this year, small-scale VAT taxpayers and business tax payers with monthly sales of no more than 20000 yuan in small and micro enterprises will be temporarily exempted from VAT and business tax, and relevant long-term mechanisms will be closely studied, and no reduction period will be specified This will enable eligible small and micro enterprises to enjoy the same tax policies as individual businesses, bring benefits to more than 6 million small and micro enterprises, and directly affect the employment and income of tens of millions of people According to the estimate of the Ministry of finance, the annual tax cut for the implementation of this policy is nearly 30 billion yuan; according to the calculation from August 1 this year, the tax cut will be about 12 billion yuan that year According to statistics, the number of small and micro enterprises in China accounts for more than 90% of the total number of enterprises, contributing more than 60% of China's GDP, more than 50% of taxes, and creating 80% of China's urban employment The Ministry of Finance said that the tax-free policy adjustment can bring direct benefits to small and micro enterprises and is conducive to encouraging entrepreneurship Yesterday, the reporter called the tax department of our province and said that no relevant documents have been received from the State Administration of taxation The meeting pointed out the general direction of tax-free and preferential enterprises, but the State Administration of Taxation will also study and formulate specific implementation plans, clear specific definition standards, how to handle and other detailed policies Therefore, how many small and micro enterprises in our province can benefit from this tax-free policy is uncertain at present "At present, the business tax of small-scale taxpayers is 5% and the value-added tax is 3% Business tax and value-added tax cannot be used together In terms of small and micro enterprises with a monthly sales volume of 20000 yuan, the tax burden can be reduced up to RMB (20000 yuan × 5%) in a month " One tax official said Voice no longer need to pay value-added tax interviewee: Mr Zhang type of enterprise: health care products yesterday, Mr Zhang, the head of small and micro enterprise who runs a health care products company in Chang'an District, told reporters that the company basically has a monthly turnover of less than 20000 yuan, according to the new policy, no need to pay value-added tax in the future "It's not a small expenditure." Mr Zhang roughly said that according to the current 3% VAT rate, his annual expenditure on VAT is about RMB, which will be saved if it is reduced If the turnover gap is large, we hope that the respondents will be calculated on a monthly basis: Ms Dong enterprise type: training institutions "hope to have more detailed regulations." Ms Dong is a trainer Her monthly income gap is very large For example, her business income in summer is very high, and some months are very weak "Like this month, our income is good There are more than 100000 Not last month, just over 10000 So I hope that the calculation of policy is best based on a single month, so that when our business is light, we still feel that we can enjoy the policy dividend If it's on average, it's likely that I won't be able to enjoy it " How to define the interviewee of small and micro enterprises: Ms Li's enterprise type: Ms Li, the real estate agency, said that she would like to enjoy the policy dividend this time, but did not know whether it could cover her "It seems that the government's definition of small and micro enterprises includes not only the registered capital, but also the number of employees and sales The registered capital of my brokerage company is more than 3 million yuan, but this year we haven't received much work The agency business is very small At present, the turnover is basically within 20000 yuan per month Can I enjoy the reduction of VAT and business tax? " Ms Li said that from the perspective of enterprise recognition, it seems that she should not be a "small and micro enterprise", but the turnover meets the requirements, can she enjoy the tax relief? While cheering on the tax-free policy, many small and micro enterprises also raised many questions about the policy, including how to define whether they are small and micro enterprises that can enjoy the tax-free preference? Is the sales volume of 20000 yuan the average monthly amount These have become the hot topics of the ten small and micro enterprises surveyed yesterday Is the sales volume of 20000 yuan average to every month? "The monthly sales volume does not exceed 20000 yuan Does this amount refer to the average number of months?" When Ms Qiao, the accountant of Tian hang business, saw the new deal, her first reaction was this problem Nine of the 10 small and micro enterprises interviewed yesterday asked about this question Mr Zhang, head of an enterprise, said that the word "monthly sales" was mentioned in the news, but how to define it was a practical problem For enterprises with relatively balanced business operations, the monthly sales are almost the same, so how to define the future tax department is not a problem But for enterprises with strong seasonality, the sales of two or three months may reach 80% of the annual turnover If the annual average is down, it is likely that they will not enjoy the tax-free dividend Does the exemption cover me? Whether they can enjoy the tax-free conditions has become a concern of many small and micro enterprises Among the 10 enterprises interviewed, 6 asked whether they must be both small and micro enterprises and their monthly sales volume should not exceed 20000 yuan A person in charge of a foreign trade enterprise said, "our registered capital is 1 million yuan When we registered, the industrial and commercial department did not know whether we were small and micro enterprises." The reporter noted that the corresponding coverage of tax exemption policy should only refer to small-scale taxpayers Jun Mingda, an interviewee, said that the tax cut for small and micro enterprises may only be suitable for retail industry, but it has little impact on their newly established innovative companies For small and micro enterprises, it is suggested that the state should update more comprehensive regulations to cover most newly established innovative enterprises How long can the tax exemption be implemented? A person in charge of an enterprise said that the tax exemption policy stipulated by the government will be implemented from August 1 Is it from the specific amount of tax relief that can be reflected in the tax amount, the collection period in early September? Hebei's policy implementation enterprises should not lag behind, right? A person in charge of the enterprise selling tea prices said that although it is temporarily exempted and the monthly sales amount is less than 20000 yuan, it is hoped that the policy trend of the state's support and support for small and micro enterprises will continue and intensify Tax relief measures to support enterprises slowly, there will be changes Will the sales threshold of 20000 yuan rise? Some of the enterprises interviewed could not enjoy the tax exemption policy because their monthly sales exceeded 20000 yuan "The monthly sales of 20000 yuan is too low It's only 200000 yuan a year I think all enterprises with a little bit of decency will exceed this amount." The general manager of a water company said he would like the policy to be more tolerant For example, he would like to increase the monthly sales from 20000 yuan to 50000 yuan, because with the economic growth, the sales of small and micro enterprises must be higher and higher, and the enterprise life with the monthly sales of 50000 yuan is not easy Is the first month of duty-free August? What Mr Liu, the small business owner, doesn't understand is that the policy will be implemented from August 1, so the turnover in July will be obtained on August 1, and the tax exemption for July will be given? Or do you start to calculate the turnover on August 1, and it will not be tax-free until September? Some small-scale owners also mentioned whether the implementation of Hebei's policies will be synchronized with the national level Is it limited to collect invoice from tax bureau? An unnamed head of the company also concerned that after the implementation of the tax-free policy, will his company be limited in collecting invoices? Don't pay tax, will the service of tax department be discounted?