On the morning of October 30, 2019, State Taxation Administration of The People’s Republic of China held a press conference, mainly introducing the tax authorities’ implementation of tax reduction and fee reduction, organization of tax revenue, deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform and optimizing the tax business environment in the first three quarters of this year.
At the press conference of the State Administration of Taxation
Fu Shulin, director of the Tax Publicity Center of the State Administration of Taxation, deputy director of the General Office and spokesperson
Fu Shulin:Good morning, friends from the press! Welcome to State Taxation Administration of The People’s Republic of China’s press conference. I am Fu Shulin, spokesperson of the State Administration of Taxation.
This press conference mainly introduces the tax authorities’ implementation of tax reduction and fee reduction, organization of tax revenue, deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform and optimizing the tax business environment in the first three quarters of this year. We invited Mr Cai Zili, executive deputy director of the Tax Reduction Office of the State Administration of Taxation and director of the revenue planning and accounting department, to attend the press conference and answer your questions.
First of all, please ask Secretary Cai to introduce the latest situation of tax reduction and fee reduction implemented by tax authorities.
Cai Zili, Executive Deputy Director of Tax Reduction Office of State Administration of Taxation and Director of Revenue Planning and Accounting Department
Cai Zili:今年以来，在以习近平同志为核心的党中央坚强领导下，税务部门认真贯彻落实党中央、国务院实施更大规模减税降费政策措施的决策部署，确保落地生根，减税降费政策效应持续释放，为应对经济下行压力、促进“六稳”、保持经济运行在合理区间提供了重要支撑。
近日，今年第三季度申报“大征期”结束，税务总局及时完成了前三季度减税降费统计核算工作。今年前三季度，全国累计新增减税降费17834亿元，其中新增减税15109亿元，新增社保费降费2725亿元.
主要减税政策中，增值税改革新增减税7035亿元（其中，去年five月1日调整增值税税率翘尾减税1184亿元，今年深化增值税改革减税5851亿元），小微企业普惠性政策新增减税1827亿元，个人所得税两步改革叠加新增减税4426100 million yuan.
今年实施更大规模减税降费政策对税收收入的减收影响较为明显。前三季度全国税务部门组织税收收入（已扣除出口退税）112658亿元，增长0.3%，增幅比去年同期回落12.9Percentage points.
在落实减税降费政策过程中，税务总局一直强调提高收入质量，始终要求各地坚持依法征税，确保做到“三个务必、三个坚决”,That is to say, we must reduce the tax to the right place, reduce the fee to the right place, collect the tax according to the law and regulations, resolutely crack down on tax fraud, resolutely refuse to collect "excessive taxes and fees", resolutely do a good job in tax refund, and go all out to ensure that the policies and measures for tax reduction and fee reduction take root further.
The above is the basic situation of tax authorities to implement tax reduction and fee reduction and organize tax revenue.Thank you.
Fu Shulin:Thank you for your introduction. Let’s enter the question-and-answer session, and please ask questions from journalists and friends.
Please welcome the People’s Daily reporter.
People’s Daily reporter asked questions.
I. People’s Daily reporter:Judging from the data released by Secretary Cai just now, the tax reduction and fee reduction in the first three quarters have reached.17834100 million yuan, which is very strong. What are the characteristics of tax reduction in all walks of life? What are the main effects of tax reduction and fee reduction policies?
Cai Zili:For this tax reduction, the CPC Central Committee and the State Council have repeatedly clearly put forward the requirements of "ensuring that the tax burden of manufacturing industry is obviously reduced, ensuring that the tax burden of construction industry, transportation industry and other industries is reduced, and ensuring that the tax burden of other industries is only reduced but not increased". In the process of implementing the tax reduction and fee reduction policy, the tax authorities firmly grasp and resolutely implement this requirement and go all out to ensure the realization of this goal. In the first three quarters, compared with the same period of last year, the tax burden level of various industries has decreased to varying degrees.For example,New tax reduction in manufacturing industry4738100 million yuan, accounting for the total amount of new tax cuts31.36%The industry tax burden decreased year-on-year.1.08Percentage points; New tax reduction in wholesale and retail industry3258100 million yuan, accounting for the total amount of new tax cuts21.56%The industry tax burden decreased year-on-year.3.27Percentage points.Another example is,Construction, transportation, warehousing and postal services all added tax reductions.1179100 million yuan, accounting for the total amount of new tax cuts7.8%The tax burden of these two industries decreased year-on-year.0.63and0.35Percentage points.
Let me answer your second question.
Since the implementation of the tax reduction and fee reduction policy, the tax authorities have made a preliminary analysis of the effect of tax reduction and fee reduction while paying close attention to the implementation of the policy, and have continued to carry out follow-up surveys to understand the feelings of various enterprises on the tax reduction and fee reduction policy. Through analysis, the effect of tax reduction and fee reduction policy is mainly reflected in the following five aspects:
First, tax reduction and fee reduction took root, stabilizing economic development expectations.Under the complicated and changeable economic situation at home and abroad, the tax reduction and fee reduction policy has fully played a countercyclical adjustment role, benefiting taxpayers and payers more directly and effectively, and stabilizing the economic development expectation. According to the survey data of the tax department,92.2%Twenty-five percent of taxpayers believe that tax reduction and fee reduction have had a positive impact on the production and business activities of enterprises and boosted the confidence of market participants.
Second, the rapid increase in R&D investment has stimulated the vitality of scientific and technological innovation.In recent years, China has repeatedly optimized and adjusted policies to encourage innovation, such as adding and deducting R&D expenses., so that enterprises have more funds.Used for research and development innovation. According to the survey data of the tax department, in the first three quarters,45%Twenty-five percent of manufacturing taxpayers will use the bonus of tax reduction and fee reduction to increase R&D investment. Monitored by the tax authorities10R&D expenses of key tax source enterprises in 10,000 households increased year-on-year in the first three quarters.19.3%, an increase of more2018Annual improvement3.4Percentage points.
Third, the private economy enjoys deep dividends and strengthens the foundation for good development.In the first three quarters, taxpayers in the private economy, including private enterprises and individual economies, added tax cuts.9644100 million yuan, accounting for the total amount of new tax cuts64%, benefit the most. Most of the beneficiaries of the inclusive tax reduction policy for small and micro enterprises are the private economy. In the first three quarters, the private economy enjoyed the new tax reduction of this policy.1619Billion yuan, accounting for.88.61%. State Taxation Administration of The People’s Republic of China data show that,In the first three quarters, the sales revenue of the national private economy was the same.Specific growth9.7%, faster than the overall increase.one point sixThe investment in machinery and equipment increased year-on-year.8.9%, faster than the overall increase.2.8Percentage points.
Fourth, the improvement of residents’ consumption power has stimulated the growth of social consumption.In the first three quarters, the personal income tax reform added tax cuts.4426100 million yuan, the cumulative per capita tax reduction1764Yuan. Affected by tax cuts, personal income tax revenue decreased year-on-year in the same period.29.7%. The reduction of personal income tax has directly increased residents’ income and improved their spending power. State Taxation Administration of The People’s Republic of China data shows that in the first three quarters,, reflecting the residents’ consumption vitality, the sales revenue growth of life service industry.16.2%,Internet wholesale and retail sales revenue increased year-on-year16.8%, respectivelyHigher than the sales growth rate of tertiary industry4.7and5.3Percentage points.
Fifth, the vitality of market players has stimulated the stability of social employment.According to the data of State Taxation Administration of The People’s Republic of China, in the first three quarters, the newly-added market entities (including individual industrial and commercial households) in China have handled tax-related matters.776.710,000 households, newly added every month.86.3Ten thousand households.Reduce taxes and feesPolicies have enhanced the willingness to start businesses, increased the activity of market players and created more jobs.
In addition, export enterprises have benefited significantly and their operating pressure has been effectively alleviated. In the first three quarters, export enterprises enjoyed tax reduction cumulatively.2742At the same time, the export tax rebate rate has been raised twice, and export enterprises have increased export tax rebate (exemption).409100 million yuan.
In the next step, the tax authorities will continue to do a solid job in the relevant work, especially the implementation.The two latest tax reduction policies are to relax the conditions for tax refund for some advanced manufacturing industries and to increase the proportion of taxpayers’ deductions for life service industries.Ensure that the objectives and tasks of tax reduction and fee reduction throughout the year are successfully realized.
Fu Shulin:Please keep asking questions, and let’s welcome the Economic Daily reporter..
Economic Daily reporter asked questions
2. Economic Daily reporter: Recently, the the State Council executive meeting called for "continuously deepening the reform of the streamline administration, delegate power, strengthen regulation and improve services and creating a more attractive business environment". I would like to ask, what are the new hard measures for the tax system to reform around the "streamline administration, delegate power, strengthen regulation and improve services" in the near future?
Fushulin：In order to implement the State Council’s decision on deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform and optimizing the business environment, the State Administration of Taxation has continued to promote the reform of the tax administrative examination and approval system, and recently issued the "Announcement on Further Simplifying the Procedures for Handling Tax Administrative Licensing Matters".sixTax administrative licensing items, from this year12月1From June 21, 2007, the handling procedures will be further simplified, the tax burden will be reduced, and the service efficiency will be improved.
The first is to reduce the processing time.For some tax administrative licensing matters, in20On the basis of the legal time limit of 30 working days, the processing time will be further reduced. For example, the taxpayer’s deferred declaration and approval, and the approval of the maximum invoicing limit for special VAT invoices, etc.threeThe time limit for the completion of a matter is reduced to10Within working days; The time limit for the taxpayer to change the tax quota approval items is compressed to15Within working days.
The second is to degenerate the application documents.Taxpayers are no longer required to fill in the approval form or approval form for the approval of deferred tax payment and declaration, but the relevant contents are incorporated into the Application Form for Tax Administrative License to realize "one form integration".
The third is to reduce the materials submitted.For the approval of taxpayers’ deferred tax payment, the deferred tax payment report and balance sheet have been cancelled.fiveThe application materials submitted; For the approval of taxpayers’ deferred declaration, the applicant is no longer required to submit a separate statement of the situation, just fill in the relevant information briefly in the application form.
The fourth is to simplify the delivery process.If the tax administrative license document is directly delivered to the applicant through the tax service window, and the applicant has no objection, it is only necessary for the applicant to sign or stamp at the end of the document and indicate the date of receipt, and it is not necessary to fill out the "Tax Document Delivery Receipt" separately.
At the same time, in order to promote the expansion of opening up, helpnon-resident taxpayerbetterEnjoy the treatment of tax treaties and reduce the tax burden,The State Administration of Taxation has also recently revised and promulgated the Measures for the Administration of non-resident taxpayer’s Enjoy Agreement Treatment, and since2020year1月1Implemented on the day. Compared with the original method, the new method is more convenient to enjoy treatment, with more concise statements and clearer responsibilities. For example, the "Measures" have greatly simplified the statements that non-resident taxpayer needs to fill out, not only the number is from the original10Compression of tension into1Zhang, and the content of the report is further simplified, just fill in the taxpayer’s name, contact information and other basic information and make a statement. Another example is the "Measures"It is stipulated that non-resident taxpayer enjoys the treatment of agreement, and the way of "self-judgment, declaration and enjoyment, and relevant information retained for future reference" is implemented, that is, taxpayers who think that they meet the conditions for enjoying the treatment of agreement, whether filing their own declaration or withholding declaration, do not need to submit other information except the relevant statements, and will be retained for future reference.
Fu Shulin:Please continue to ask questions, and please welcome the Economic Information Daily.journalist
Economic Information Daily reporter asked questions.
Third, the Economic Information Daily reporter: In order to create a fair and just market environment, the tax authorities have intensified their efforts to crack down on illegal tax fraud in recent years, and continued to promote the "blacklist" of tax violations and the joint punishment system for dishonesty, which has attracted more and more attention from the public, especially taxpayers. What is the latest progress and effect of this work?
Fu Shulin:Combating the illegal crime of fraudulently issuing invoices to defraud tax refund, implementing the "blacklist" of tax violations and the joint punishment system are important measures for tax authorities to optimize law enforcement methods and improve the business environment, and have played a positive role in building a tax credit system that praises honesty and punishes dishonesty, and improving taxpayers’ compliance with tax laws.
In cracking down on tax fraud and crimes.2018yeareightIn June, four ministries and commissions, including State Taxation Administration of The People’s Republic of China, Ministry of Public Security, General Administration of Customs and People’s Bank of China, jointly deployed a two-year special campaign to crack down on tax fraud, focusing on cracking down on virtual development without actual business.Tickets are "fake enterprises" and "fake exports" that do not actually export only to defraud tax rebates.The latest data shows that,by2019yearnineAt the end of the month, the whole countryInvestigate and deal with enterprises suspected of fraudulent tax fraud according to law.17.63Ten thousand households; Through strict investigation of "fake enterprises", it is determined that VAT invoices are falsely issued.835Ten thousand copies, involving tax.1558One hundred million yuan; Recover tax losses by cracking down on "fake exports"162100 million yuan, initially curbing the rampant trend of tax fraud, effectively ensuring the implementation of the tax reduction and fee reduction policy. Recently, the four ministries and commissions jointly held a meeting to re-mobilize and redeploy the two-year special campaign to crack down on tax fraud and illegal crimes, and continue to crack down on "fake enterprises" and "fake exports", especially against organized and professional criminals, and continue to carry out concentrated and powerful crackdown actions to further standardize the tax order, so that operators according to law can enjoy the dividend of tax reform and criminals can be severely punished by law.
In the implementation of the "blacklist" system of tax violations.For the relevant information of illegal cases such as tax evasion, tax fraud and false invoicing that meet the standards, that is, "blacklist" cases,self2014year10Since its publication in June, as of this year,nineIn June, the national tax authorities announced a total of30645Among them, only the number of cases published in the first three quarters of this year accounted for nearly half of the total, reaching14003This reflects the strength and determination of the tax authorities to crack down on tax-related illegal and criminal acts. The tax authorities will include all the parties involved in the "blacklist" of tax violations in tax credit.DLevel range, and take more stringent invoice management, export tax rebate audit and other measures according to law.
In promoting joint disciplinary work.The tax authorities promptly pushed the information of the "blacklist" cases of tax violations to relevant departments, and jointly punished the parties according to law. from2015Start to 20082019yearnineIn June, the information of "blacklist" of tax violations has been pushed to relevant departments.39.3Ten thousand times, including the first three quarters of this year.19.27Ten thousand times, an increase over the same period last year.153.9%. by2019yearnineMonth, a total of2.46Ten thousand "blacklisted" parties are restricted by the market supervision department to hold relevant positions in enterprises; have2.5Ten thousand "blacklisted" parties have been restricted from financing and credit by financial institutions; In addition, there arethreeMore than 10,000 "blacklisted" parties were restricted from obtaining government-supplied land and government financial support, which effectively shocked the parties to major tax violations and dishonesty cases.
In implementing the credit repair system.self2016yearfourSince the establishment of the tax credit repair mechanism in June, as of this year,nineMonth, accumulated1650The "blacklist" parties involved in tax evasion withdraw from the "blacklist" bulletin board after voluntarily paying taxes, late fees and fines, which reflects the guidance of credit supervision on honest tax payment.Use.
To further deter dishonesty and praise honesty,We sorted outthreeA joint disciplinary case of dishonesty and2A case of trustworthy joint incentive will be issued to you after the press conference, please help promote it.
Fu Shulin:Let’s welcome the reporter from Yangguang to ask questions.
Yangguang reporter asked questions.
Reporter Yang Guang: In the first batch of education on the theme of "Do not forget your initiative mind, keep in mind the mission", the tax authorities aimed at the needs and expectations of taxpayers and payers and launched a series of measures to facilitate the people and benefit the people. What kind of results have been achieved? After the second batch of theme education, how did the tax authorities promote the further implementation of these service initiatives?
Fu Shulin:this year6-8In the first batch of education on the theme of "Do not forget your initiative mind, Remember Mission" launched in February, the State Administration of Taxation focused on the problems strongly reflected by taxpayers and payers and launched it in two batches.20Measures to facilitate tax payment are cancelled.25Tax certification items,Revise and promulgate the Measures for the Administration of Tax Service Complaints, etc., to improve the service quality and efficiency, optimize the service experience, and ensure that the policies and measures for tax reduction and fee reduction are implemented in detail, and furtherEnhance the sense of acquisition of taxpayers and payers. The above can be confirmed by two evaluation reports.
One isIn the World Bank’s recently released Global Business Environment Report2020",the global ranking of China’s business environment is from last year’s No.46Rise to the first place31For two consecutive years, it was rated as the top ten economies with the largest improvement in the global business environment. Among them, the ranking of tax indicators has improved again this year on the basis of the improvement in the previous two years.nineBit, to achieve "three consecutive rises". The World Bank believes that on the one hand, the main reason for the improvement in the ranking of tax indicators is that China has introduced a larger-scale tax reduction and fee reduction policy; On the other hand, the tax authorities in China are implementing it.Significant results have been achieved in reducing taxes and fees and continuously promoting the reform of tax payment facilitation..
The second isThe State Administration of Taxation commissioned a third party to carry out2019According to the special survey of taxpayer satisfaction in, the results of recent notification show that the comprehensive score of taxpayer satisfaction in China is84.42Divide, compare2018Year-on-year same caliber score increased1.44分，继续保持稳中有进的态势，超九成的企业纳税人满意度明显提升，12366纳税服务热线、办税服务厅服务、最多跑一次、申领增值税发票、纳税申报表等指标得分全面提升，说明各地税务机关围绕便民办税解难题，在主题教育中找差距、抓落实、促整改，确保各项改革措施落地生效，得到了纳税人和缴费人的认可。
当前正在深入开展第二批主题教育，与第一批主题教育相比，税务部门参与的单位多、数量大，与纳税人、缴费人联系更直接、更紧密。各地税务机关将以习近平新时代中国特色社会主义思想为指导，按照国务院近日颁布的《优化营商环境条例》要求，本着“最大限度便利纳税人和缴费人，最大限度规范税务人”的原则，进一步落实好前期出台的各项便民办税缴费新举措，特别是11月1日起将施行的新版《全国税务机关纳税服务规范》和《税收征管操作规范》等，实现办税负担更“轻”、办税时间更“短”、办税渠道更“广”、办税方式更“优”，持续打好政策惠民和服务便民的“组合拳”，进一步提升纳税人、缴费人享受政策红利和办税便利的双重获得感。
付树林：由于时间关系，今天的新闻发布会到此结束。再次感谢各位媒体朋友！