Tax refund!Stabilize the job!Burn the fire of the economy again

Author:China News Weekly Time:2022.07.20

"The problem now is

How to make everyone have reasonable expectations, don't be too high

But don't be overkill, to form a stable expectation

Tell everyone we are on the right track ""

It was only 6 minutes on the line. The four -noodle consumer coupons on the platform have been collected. This is the data result of the statistics statistics statistics from Meituan at 11 am on July 18.

Starting at 10 am on July 18, Beijing issued catering consumer coupons for consumers in the city. Yuan, benefit consumers and catering companies in Beijing. The analysis believes that the issuance of consumer vouchers has great benefits to the entire macroeconomics, the recovery of the catering industry, and the improvement of consumer wishes.

Similar policies can not only stimulate the consumption end, but also drive the industrial end and inject liquidity into the tens of millions of market entities. More than a month ago, where to find money is the most headache for amusement facility supplier Wang Gang. He took out the paper and pen and started to settle the account "one hair and one hair".

When he entered the industry, he caught up with the outbreak of the tourism industry. The entrepreneur who opened the situation with the park camera system has always been "rich in wealth." Until the spring of 2022, Wang Gang, who did not want to "lie down" due to the epidemic control in the spring of 2022, decided to move to the line. The new project needs to be invested, and the company has not entered the account for a few months, and he started to listed income and expenditure one by one, and inventory should be cope and receivable. After finishing the account, he accepted: Want to live? Find money first.

When the enterprise was difficult to save themselves, the State Council deployed 33 stabilization of the economy and measures from six aspects, including financial, monetary finance, and stable investment promotion fees (hereinafter referred to as "Article 33 State Council"). Qiao Baoyun, Dean of the Public Finance and Policy Research Institute of the Central University of Finance and Economics, told China News Weekly that "the epidemic disrupted the normal economic recovery process of China, and now the fire will be burned again."

It is more important to "ignite" than "faster". On May 25, as soon as the national market conference on the economic market was ended, 14 provinces such as Beijing, Hebei, Hubei, Jiangsu, Zhejiang and other municipalities immediately held a deployment meeting of the province and cities. On the day of the meeting, 5 provinces and cities including Shanghai, Shanxi, and Fujian also met the deployment. On the same day, the State Council sent a inspection team to 12 provinces to carry out special inspections on policy implementation and supporting facilities.

On February 7, a worker was busy on the production line in an enterprise in Jimo District, Qingdao, Shandong. Picture/Xinhua

On May 29, Shanghai released the "Shanghai Municipality to Accelerate Economic Recovery and Revitalizing Action Plan", which launched 50 specific measures around 4 sectors, including fully helping enterprises to relieve the rescue, resumed work and re -production. Among them, the "helping enterprise rescue" ranks first, and the implementation of the State Council's policy has been strengthened.

Zhang Yansheng, chief researcher of the China International Economic Exchange Center, recently said that the focus of economic work in the second half of the year should still be put on stable consumption. "It is a top priority to enhance the per capita disposable income to account for GDP and increase the proportion of residents' consumption." He suggested that the economic policy in the second half of the year is focused on stabilizing consumption confidence and stabilizing market entities, especially to promote the recovery of the service industry , Stability of small and medium -sized enterprises and individual industrial and commercial household confidence.

Tax refund: efficient funding channel

As soon as the policy landed, Wang Gang immediately applied for a value -added tax retaining tax refund- "broken cooking" for several months. With this money, after this level, he could find more money and restart the company and the stagnant project. In the cultural tourism industry, Wang Gang's company is not large, assets are light, and the taxes are tens of thousands of yuan, but he will still not take it lightly. "Even if it is 100,000 yuan, I will communicate well and strive to pay late to pay out later. "".

On March 21 this year, the Ministry of Finance and the State Administration of Taxation have jointly issued the "Announcement of the State Administration of Taxation of the Ministry of Finance on Further Increasing the Implementation of the Removal Policy of the VAT Period" (hereinafter referred to as "Announcement of No. 14"), which will press the advanced manufacturing industry. The scope of the monthly refund incremental tax retaining tax has expanded to six key industries including all small and micro enterprises and manufacturing industries. For eligible enterprises and individual industrial and commercial households, the amount of existing tax deduction formed before April 1, 2019 will increase the proportion of incremental tax returns from 60 % to 100 %. The tax refund threshold with a tax refund of the tax refund of the tax refund is greater than zero for six consecutive months, and the execution period is before December 31, 2022.

"Further increase the value -added tax retaining policy" is ranked first in the "Article 33 of the State Council". Wang Gang's text, physical and entertainment industry, with agriculture, forestry, animal husbandry, fishing, fishing, accommodation and catering, and other 7 industries, and has also been included in the scope of the value -added tax retaining tax refund.

"We consume steadily. It is very difficult to reopen a channel for everyone to issue cash for everyone. It is very difficult to reorganize. Through the local government, send it to the village, and then send it to everyone. Is it difficult to say. But the regulatory authorities have direct contact with the enterprise, which can send money to the enterprise and the enterprise will send it to the employees. "In Qiao Baoyun's view, the expanded value -added tax retaining policy is Essence

In accordance with the requirements of the State Council, on the basis of the voluntary application of taxpayers, the local area must basically complete the concentrated refund of the reserved tax tax on June 30. "Article 33 of the State Council" shows that the total tax refund policy issued this year has reached approximately 1.64 trillion yuan.

On June 27, the staff of the Tax Service Office of the Rugao Taxation Bureau of the State Administration of Taxation was implementing the tax refund policy to the taxpayer. Figures/Zhongxin's current land transfer income has declined sharply, which has led to a severe economic fluctuations. Local governments have limited capabilities when landing stabilizing economic measures. "Some places can achieve basic people's livelihood, salary, and operation of" three insurances'. "Qiao Baoyun told China News Weekly. So will the expanded tax refund policy put pressure on local finances?

"The tax is to reach our county from the central government. The local government may have to pay a small part." Zhong Wei, the financial director of a county in Jiangxi, told China News Weekly.

In the past, the value -added tax refund was shared in accordance with the current central and local fiscal systems, which means that the central government bear 50 % and local affordable 50 %. Because the value -added tax sharing method is to share 50 %, so the tax refund sharing is also 50 %. Essence However, the situation is completely different this year. On the basis of the current tax system with a 50 % tax refund funds, the central government has arranged 1.2 trillion yuan to transfer payment funds to support the implementation of tax rebates and "three insurances" at the grassroots level.

"This year's reserved tax refund central arrangements arranged special transfer payment support, which means that the central government must also bear the central part; part of the local part, the central government has arranged for special transfer payment to give support to ensure that the tax refund policy does not cause the tax refund policy due to the influence of local financial resources to make the tax refund policy Discount. "Xu Hongcai, deputy minister of the Ministry of Finance, said on March 23 this year.

"We count it now, the central government's proportion of local subsidies exceeds 82 %. That is to say, in the total reduction of the total reduction of tax refund for the formation of tax refund, the central government first assumed 50 % and then replenished 82 %. In fact, the local area bears 50 % The 18 % of them are 9 % according to the total amount. "Xu Hongcai introduced that during the specific distribution, in order to ensure the better implementation of the policy, the central government tilted to small and micro enterprises and counties. The subsidy is 90 %, and the subsidies of other enterprises are less than 82 %; the direct reduction of the local burden of counties and districts is divided into counties, districts, cities, and provinces. Besium below 82 %.

On March 21, the Ministry of Finance issued the first batch of special transfer payments to support small and micro enterprises for tax refund 400 billion yuan. On April 28, the Ministry of Finance issued a total of 400 billion yuan in funds to support the localized implementation of other tax reductions and fees, make up for policy reduction, alleviate the contradiction between fiscal revenue and expenditure, and promote the stable operation of county and district. Among them, the special funds for other tax refunds and tax reductions were 120 billion yuan, and the special funds for financial resources of the county and districts were 280 billion yuan.

After the central government minimizes the resistance of the local financial implementation policy, the focus and difficulty of the tax refund will become how to ensure the timeliness. To this end, the Ministry of Finance and the State Administration of Taxation issued an announcement on April 17, requiring the implementation of the implementation of tax refund policies at the end of the VAT period at the end of April and before the end of April and the end of June The tax refund of the stocks of the six major industries from the previous July will be advanced to May, and the existing tax refund of large enterprises will be reserved from the previous October application to June.

"According to the requirements of the central government, the tax refund must be implemented in the first half of the year because the market entity is indeed very difficult. It is difficult to retreat, some funds are difficult to verify, and the workload is very large. Government leaders at all levels are very tight. The money must be given to the market body as soon as possible. The staff of the policy is also very hard. "Zhong Wei told China News Weekly.

On July 8th, the State Administration of Taxation issued an announcement, deciding to extend the application time for the application for value -added tax deduction in July 2022 to the last working day of July to ensure the successful implementation of the scope of the full refund of the value -added tax retained tax refund industry. It is convenient for taxpayers to apply for tax refund.

Settlement: Tax refund first, then inspection

"Experts in the clearance of Qingming holidays will be retired one by one." "Specialkeeper will make several calls for consecutive calls." On Xiaohongshu, many business owners and company finances shared their experience of being "refuated" by the Taxation Bureau.

"We have many ways to push the tax refund policies and processing processes to the enterprise. There are taxpayers academy offline, online laboratory management and electronic tax bureau. We have also built WeChat groups in each industry. Tell the company that I want to refund you, and you quickly come to apply. "Zhong Wei said that it was" people looking for policies "before, and now it is" policy to find people. "

Some business owners said that they applied for tax refund on April 11 and received taxes from the treasury from the state treasury the next day. A person in charge of a micro -enterprise in Beijing said that the amount of retained tax of 740,000 yuan took only one week from the application to the account.

According to data from the State Administration of Taxation, as of June 25, the value -added tax retained tax refund has been processed by 1826.6 billion yuan, which was 2.8 times the tax refund scale last year. "From the perspective of scale, small and micro enterprises are the main body of benefit. Among the taxpayers who have obtained tax refund since April, the number of small and micro enterprises accounts for 94.5 %, a total of 756.3 billion yuan in tax refund, accounting for 44.4 %; Yuan, large enterprises' tax refund was 568.7 billion yuan, accounting for 22.2 % and 33.4 % of the amount, respectively. "Cai Zili, executive deputy director of the State Administration of Tax Rebate and Tax Rebate and Revenue Planning and Accounting Department, introduced. From the perspective of the industry, the most obvious benefits are the first six industries that are included in the tax refund policy. "The large -scale value -added tax retain deduction policy focuses on key industries and basic industries such as manufacturing, and accurately anchors the key links in the national economic operation and industrial chain and supply chain." According to Cai Zili, from April 1st to June 25th, June 25th On the day, the six industries received tax refund of 991.2 billion yuan, of which 441.1 billion yuan was refunded in the manufacturing industry, the transportation industry tax refund was 285 billion yuan, the electricity, thermal, gas and water production and supply industry tax refund was 172.5 billion yuan. The three industries, including technical service industry, ecological protection and environmental governance industry, a total of 92.7 billion yuan in tax refund.

According to Cai Zili, the State Administration of Taxation recently selected a questionnaire survey conducted by 15,000 typical enterprises nationwide, showing that 39 % of the reserved tax refund was used to increase the purchase of raw materials and ensure the normal production and operation needs of enterprises; 24 % were used for investment And R & D expenditure helps enterprises to upgrade and expand the scale of investment; 10 % are used for daily operating expenditures such as rent, hydropower, etc. to alleviate corporate funds; other tax refund is used to pay accounts and wages.

Compared with enterprises applying for tax refund, some financial companies have felt pressure. "Among more than 130 households, there are more than 30 general taxpayers, including more than ten companies that retain tax refunds. I really don't want to do it anymore." The bear who worked in a financial company asked for help on Xiaohongshu. In the case of negative response of financial companies, some enterprises that need to refund the cash flow in urgent need of tax refund have been damaged. "I also have a technology -based service company that urged him every day, and I did not operate him." A financial officer said.

"We must ensure that the tax will be returned first, and then risk prevention and control." Zhong Wei told China News Weekly that not all companies applying for tax refund will encounter inspection. Points, the audit will also be targeted. "" Article 33 of the State Council "clearly requires that while increasing the value -added tax retaining policy, we will strengthen tax refund risk prevention and severely punish tax evasion and tax fraud in accordance with the law. The larger inspection efforts are exactly what the tax department responds to policy requirements.

Common means of fraud retained tax refund is to increase input, hide income, and false declarations. Since April 1, 2022, since the implementation of the large -scale VAT retain tax refund policy, the State Administration of Taxation and the tax departments of various provinces and municipalities have continued to announce hundreds of typical cases of fraudulent tax refund. In the case investigated and punished by the tax audit department of Ganzhou City, Jiangxi Province, a company was 8.1815 million yuan through individuals and did not apply for a hidden sales revenue. 10,000 yuan, a total of 3.6504 million yuan in tax evasion, and 786,400 yuan in tax refund. After the incident, the audit department recovered a total of 3.6504 million yuan in taxes for enterprises, and in accordance with the law, a fine of fines and receivables were imposed; the retained tax refund of the corporate fraud was 786,400 yuan, and the fine was 2 times.

From April 1st to June 29th, the national tax audit department has verified 1645 households for fraudulent tax refund enterprises, recovering 2.034 billion yuan in retired taxes.

"Listed companies were basically not affordable, because they were very rigorous when making accounts. I advised everyone to find a regular company for finance." A accountant said that the small company where his own company "tax refunded 250,000, tax reimbursement was 70 70, 70 tax reimbursement 70 Ten thousand". Companies that have been inspected for tax refunds are not alone. Many small companies or financial personnel who lack confidence in accounts have dare not apply for tax refund.

"In July, the tax refund work in 7 new industries will be fully launched, and the social security premiums will be advanced simultaneously, and the work of further accelerating the progress of export tax refund has also begun." The tree said that the implementation of the new combined tax support policy has reached the "critical period of the battle against the battle."

Resolve financing problems and promote banks for profit

Because of long -term losses, nearly 200,000 yuan of car loans have repeatedly overdue, Henan truck driver Zhang Tao has no choice but to sell his two heavy truck trucks. Zhang Tao's situation is not a case. Many truck drivers are in a dilemma of repayment due to the epidemic.

"Encourage the implementation of repayment of principal and interest to small and medium -sized enterprises and individual industrial and commercial households, truck drivers loans and personal housing and consumer loans affected by the epidemic." The commercial truck consumption loan issued before June 30, 2022 gives a 6 -month extension of the principal and interest payment support, involving a total loan of 90 billion yuan.

On June 1, the SASAC issued the "Detailed Explanation of the Payment Performance Policy for Commercial Vehicle Loans for Commercial Vehicles in the Central Automobile Enterprise", China FAW FAW Finance Co., Ltd., FAW Rent Co., Ltd., Dongfeng Automobile Finance Co., Ltd., and Chuangge Financial Leasing Financial companies such as limited companies have officially implemented a postponed repayment policy. "Article 33 of the State Council" also encourages financial institutions such as commercial banks to continue to negotiate with small and medium -sized enterprises, individual industrial and commercial households, and truck drivers in accordance with the principles of marketization. But there is no hard requirement for commercial banks.

China Sinotruk is the leading heavy truck manufacturer in China. In fact, the controller is the SASAC of Shandong Province. Its attributes are state -owned enterprises rather than central enterprises. Drivers who bought heavy truck trucks like Zhang Tao, so they could not enjoy the 6 -month extension. Policies for interest. There are also some truck drivers who do not know how to extend the principal and interest payment, and blindly find the 4S shop to ask about the relevant policies. Compared with the tax refund, the policy of delay in loan repayment of principal and interest must also increase the preaching efforts.

The "Article 33 of the State Council" requires the proportion of funds for inclusive micro -loan support tools from 1 % to 2 %, that is, the increase of 2 % of the increase in the balance of inclusive small loans by the People's Bank of China according to the relevant local legal person banks. Better and support local legal person banks to issue inclusive small and micro loans.

"Guiding banks to issue inclusive small and micro loans, and extended policies such as repayment of principal and interest, which essentially allows banks to make profit, but banks are enterprises and cannot be forced to use administrative orders." Chen Wei, a staff member of the Hangzhou Financial Supervision Bureau, told "China News weekly".

"The bank has special characteristics. The Municipal First -level Financial Supervision Bureau can only promote small local financial organizations, such as guarantee and financial leasing. Our four major local banks are promoted by the Provincial Level CBRC. The province makes a clear request for banks. We use some methods to ensure that these policies are implemented in some ways, such as a symposium on the person in charge of the local banking institution to guide them to increase the balance of renewal loans. "Chen Wei said Essence

Taking Hangzhou as an example, in response to the policies issued by the central and Zhejiang provinces, local banks in Hangzhou have successively introduced implementation plans. For example, the Bank of China Hangzhou Branch formulated the "Action Plan for Bank of China Hangzhou Branch to help stabilize the economic market", and the Bank of Communications Zhejiang Branch formulated and implemented the "32 Opinions on Implementing Policies and Measures for Stable Economy".

"On the basis of the plan, Hangzhou made full use of the money credit policy tools such as re -loan." Hangzhou Municipal Financial Supervision Bureau explained to China News Weekly that the re -loan was mainly small and re -loan. ", That is, financial institutions first issue loans that meet the requirements and then obtain central bank funds to ensure the accuracy and directability of funds. Some banks have discounted funding support for re -loan, arranging exclusive customer managers, exclusive green approval channels, and priority to the direction of credit loans to enterprises. "Since this year, the Bank of Hangzhou has listed 7 billion preferential loans to support small and micro enterprises." Hangzhou Financial Supervision Bureau told China News Weekly.

"Article 33 of the State Council" also requires all localities to make good use of government financing guarantees to provide financing support for small and medium -sized enterprises, and individual industrial and commercial households in transportation, catering, accommodation, tourism industry, and individual industrial and commercial households. , Broken loan.

Hangzhou Financial Supervision Bureau replied to China News Weekly that as of the end of June 2022, Hangzhou small and micro enterprises and "three rural" guarantee balances were 3125 billion yuan, of which 15 government guarantee agencies were small and micro enterprises and "three three three The "guarantee balance was 1.6013 billion yuan, an increase of 5.319 billion yuan from the beginning of the year, an increase of 49.73 %.

Multi -party force, "water and fish and fish"

From the perspective of fees, the "33 State Council" once again reflects the attitude of "increasing tax cuts and reducing efforts" and "water -raising fish".

However, Zhou Xi, deputy director of the Office of Hangzhou Human Resources and Social Security Bureau, told China News Weekly that from the current application for the progress of the enterprise, "the enterprise is not willing to apply for social security, and the number of applications is small."

According to the policy deployment of the State Council and Zhejiang Province's social insurance premiums on enterprises, Hangzhou has implemented 5 specialty industrial enterprises, 17 difficult industries, small and medium -sized enterprises, and individual industrial and commercial households in units. Three social insurance premiums: staged pension insurance, unemployment insurance and work injury insurance premiums.

"We carried out extensive publicity in the early stage." Zhou Xi said. However, as of July 6, the city applied for 1784 applications for a slow payment unit, with a total of RMB 2,500.22 million in three social insurance premiums, of which 751 households, individual industrial and commercial households outside the specialty industries, and 84.586 million social insurance premiums were slowed down. Yuan.

It is worth noting that on the basis of slowly paying three premiums, the "Hangzhou People's Government's Policy Opinions on Promoting the Recovery and Development of Hard Industries in the Field of the Service Industry" proposes that Hangzhou's difficult enterprises can also apply to the competent tax authorities to apply for the basic payment of employees basic employees. Medical insurance premium units shall pay the part, and the period of slow payment is up to more than 3 months. This policy has been implemented since April 2022. It is understood that compared with the three social insurances, the amount of medical insurance has been slowed more and the effect is more obvious.

(Data Picture) In a logistics park in Linyi Shanggu, Shandong, the staff took the goods from the Yuncang shelves. Picture/Xinhua

In addition to slowing premiums and reducing corporate pressure, on the basis of tax refund, stable jobs have injected more cash into enterprises that are trying to ensure employment and laid less layoffs. "China News Weekly" learned that the Hangzhou Human Social Security Department launched the 2022 unemployment insurance and stabilized post from May this year. The return target was an insured unit that did not lay off layoffs, laid off, and stabilizes employment in the previous year. Among them, the return ratio of large enterprises has been raised to 50 % according to the requirements of the State Council, and 90 % of small and medium -sized enterprises. Unlike the tax refund requiring enterprises to apply for an autonomous application, Hangzhou's unemployment insurance is "exempt and enjoy". After big data comparison, it takes the initiative to return the enterprises that meet the conditions of stable jobs. As of now, Hangzhou's Hangzhou Stable Pentagon has issued 1.697 billion yuan, and a total of 230,600 companies received by the return of stabilization, involving 3.252,100 employees. "Our stabilization returns have been fully launched, and it has made rapid progress." Zhou Xi told China News Weekly.

Insured units that can still adhere to the stability of employment under the impact of the epidemic, are usually units with strong risk ability. Small and micro enterprises with a state -owned background told "China News Weekly" that during the epidemic period, because the industry was not impacted, and due to the state -owned background, the company's stable post was deserved. Stable subsidy.

In accordance with the requirements of the "State Council 33", localities need to increase stability, broaden the scope of the beneficiaries of the subsidy of the remaining insurance for unemployment insurance, and expand from small and medium -sized enterprises to all participating enterprises that have been seriously affected by the epidemic. "In addition to individual details, this policy will soon be implemented in Hangzhou." A staff member of the Hangzhou Municipal Government revealed that the amount of funds involved in the subsidy of retained workers reached billions of dollars, and the relevant documents have been signed in approval.

Compared with the aforementioned measures, the lease -free policy for small and micro enterprises and individual industrial and commercial households in the service industry involves a small number of market entities. Taking Hangzhou West Lake District as an example, according to the West Lake District Finance Bureau, the number of policies benefited more than 1,200 companies and merchants, which saved a total of 90 million yuan in rental costs. Some merchants were exempted from more than 100,000 yuan for rent due to this policy. In addition, public rental housing is also included in Hangzhou's lease reduction. According to data from Hangzhou Housing and Housing Management Department, the rent -free policy for public rental housing supporting shops is 131 operators to reduce rent of 7.34 million yuan.

"China News Weekly" noticed that in other provinces and cities, rental reduction and exemptions are also prioritized. Taking Jiangxi Fuzhou as an example, from the city to the district and county, the house involved the unit's units clearly clarified the rent -free contact person and listed the contact number. This information was publicized so that the tenants could be contacted with it.

"Bittering is not an immediate effect, it must be the result of comprehensive policy." Chen Wei told "China News Weekly", "I believe that the most important thing is to create a loose environment for the enterprise and use it to use it. The policies are used for it. Leaders at all levels attach great importance to it. It is indeed the most important thing at this stage to stabilize the economic market and keep the market. "

After Shanghai Disney and Universal Studios of Beijing opened the park one after another, Wang Gang began to travel non -stop, trying to recapture the lost time. He is very clear that the government's urgency is not the key to determining the life and death of the enterprise. What is important is the stability of the market environment and the stubborn desire to survive.

"Our small and micro enterprise suppliers, as part of Disney, Happy Valley, and Universal Studios, we look forward to a stable environment and let these companies run normally. No place to do it. "Wang Gang told China News Weekly. If you are lucky enough, Wang Gang will cooperate with friends who are "after the rest of your life" to use each other's funds to let the new project run first. But if he was not lucky, he had to borrow from the bank. "Come step by step, try to keep the risks controllable. (We) will never lie flat, never give up, and never admit defeat."

"The judgment of the" expectation weakening "repeatedly mentioned by the central government is very correct. Now the question is how to make everyone have reasonable expectations, don't be too high, but don't be overkill. To form a stable expectation, tell everyone that we are right in the right. On the track, we must persist and believe that this is also one of the important purpose of stabilizing the economic market. "Qiao Baoyun said," The government lits the fire, but the pot still has to burn it by itself. "

(The requirements of the interview object, Zhong Wei and Chen are a pseudonym)

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