press conference
Taxation plays an important role in promoting the development of new quality productive forces, and today, the Information Office of Changchun Municipal Government held a press conference on "Tax Incentives to Help 'New' Development", inviting the heads of relevant departments to introduce the policies and measures of Changchun Municipal Taxation Bureau to support scientific and technological innovation.
Sun Gang, member of the Party Committee and chief accountant of Changchun Taxation Bureau
Cong Dequan, Director of the Policy and Regulation Division of the Changchun Municipal Taxation Bureau
Du Jianjun, Director of the Tax Service Division of Changchun Municipal Taxation Bureau
Publisher: Sun Gang, member of the Party Committee and Chief Accountant of Changchun Municipal Taxation Bureau
For a long time, the Changchun Municipal Taxation Bureau has focused on its main responsibilities and main business, coordinated the organization of tax revenue and accurately implemented the tax reduction and fee reduction policy, and comprehensively served the new journey of Changchun City's revitalization and development.
Today, on the occasion of the 33rd Tax Awareness Month, we will focus on the relevant preferential tax policies and work measures to support the cultivation of new quality productivity.
1. Major preferential tax policies to support the development of new productive forces
The preferential tax policies to support the development of new productive forces are mainly reflected in supporting scientific research and achievement transformation, encouraging investment in scientific and technological innovation, supporting the development of manufacturing industry, and implementing talent cultivation and incentives, covering innovation chain, industrial chain, capital chain, talent chain, etc.
(1) Promoting scientific research and the transformation of achievements. In terms of research and experimental development, the R&D expenses of enterprises enjoy 100% additional deduction, and the expenses invested in basic research of enterprises enjoy pre-tax deductions. In terms of the transformation of achievements, the provision of technology transfer, technology development and related technical consulting and technical services are exempted from value-added tax, and the income from technology transfer is exempted from enterprise income tax. In terms of encouraging incubation, science and technology business incubators, university science and technology parks and maker spaces are exempt from real estate tax and urban land use tax, and income is exempt from value-added tax. In terms of tax rate, high-tech enterprises and technologically advanced service enterprises will be levied enterprise income tax at a reduced rate of 15%, a reduction of 10 percentage points.
(2) Encourage investment in scientific and technological innovation. The taxable income is mainly deducted according to the proportion of investment, and the taxable income of the investment enterprises and investors is deducted according to 70% of the investment amount for the corporate partners of the company-based venture capital enterprises and partnership venture capital enterprises investing in start-up science and technology enterprises and small and medium-sized high-tech enterprises, and for the individual partners and angel investors of limited partnership venture capital enterprises investing in start-up science and technology enterprises.
(3) Supporting the development of the manufacturing industry. It is mainly the preferential value-added tax policy, which implements tax rebates for manufacturing, scientific research and technical services and other industries, implements 120% additional deduction for R&D expenses of integrated circuit enterprises and industrial machine tools, and implements additional deductions for value-added tax for industrial machine tool enterprises and advanced manufacturing enterprises. In addition, pre-tax deductions and accelerated depreciation of fixed assets are implemented for newly purchased equipment and appliances.
(4) Supporting the cultivation of talents and motivating individuals. At the enterprise level, the pre-tax deduction rate for employee education expenses has been increased from 2.5% to 8% to encourage enterprises to cultivate talents. At the individual level, the income is incentivized through deferral, installment or tax reduction and exemption, and the income from investment in shares of technological achievements can be deferred for tax, that is, paid when dividends or equity transfers are paid;
2. Implement the main measures of preferential tax policies to support new quality productive forces
The Municipal Taxation Bureau has made great efforts to promote the implementation of preferential tax policies and consolidate the positive chain superposition effect of "policy dividend empowerment - R&D investment increase - product quality upgrading - accelerated industry development - vigorous development of new quality productivity".
Specifically, the following measures have been launched:
(1) Accurately implement preferential tax policies. The first is to implement the "policy to find people, send policies to the door", use tax big data to accurately profile taxpayers, distinguish enterprises and policy types, improve all kinds of "policy packages", and "point-to-point" push policies directly to business entities. The second is to carry out "one-to-one" fine counseling, and provide personalized "one-to-one" counseling for those who have not yet enjoyed it, should not enjoy it, or have difficulties in enjoying preferential tax policies, so as to help enterprises better understand and enjoy the policies. The third is to help enterprises prevent tax risks, identify the risks of taxpayers who apply for preferential policies, remind those who have risks, and correct the declaration by themselves to ensure the accurate implementation of policies.
(2) Optimize key enterprises and project services. The first is to carry out "direct linkage services" for key and complex matters, optimize the liaison mechanism of "special personnel and special affairs" for tax stewards, and establish a coordination mechanism for complex tax-related matters of key tax source enterprises and major project enterprises; improve the rapid response mechanism for problems, and solve tax-related problems in a timely manner in accordance with the principles of "ledger management, classification and diversion, direct answer by commissioner, and disposal of sales numbers"; actively serve the construction of Beihu Future Science City in the form of special work classes, and provide tax protection for the rapid development of strategic emerging industries. The second is to create a "full-cycle service" for (to) listed enterprises, provide services such as policy assistance, financial "physical examination", (pre-)listed tax consulting, and create a panoramic service scenario of "tax policy + warm reminder + tax guidelines" to promote the development and growth of (to) listed enterprises. The third is to carry out accurate analysis of "escort services", carry out important policy analysis, industry development analysis, internal control construction analysis, and tax-related risk analysis for key tax source enterprises and major project enterprises, and provide tax-related solutions in multiple dimensions and the whole process to support the healthy operation and development of enterprises.
(3) Continue to optimize tax payment measures. The first is to implement the list management of tax services, establish a list of tax payment items such as the "non-contact" tax payment list, the "three specializations and three systems" service "specialized, special and new" enterprise work list, improve the working mechanism of "doing one thing efficiently", and promote better tax-related service processes, simpler materials, lower costs, faster speeds, and better efficiency. The second is to build an intelligent and convenient service system, expand the scope of online handling of tax matters, realize the intelligent approval of some high-frequency businesses, and vigorously promote remote assistance to create a three-dimensional intelligent tax handling model of "smart tax center + entity tax office + intelligent assistant". The third is to realize the transformation and upgrading of the tax service department, relying on the "Jincheng Studio" and "Jincheng Tax Service Team", from "focusing on tax payment" to "responding to the personalized demands of taxpayers and payers, dealing with complex tax payment matters, resolving tax contradictions and disputes, and meeting personalized service needs" Transformation: Move some basic management matters forward to achieve integrated and centralized handling, rationally plan the regional layout of the tax service department, gradually reduce the physical window, expand the scale of self-service tax processing, and continuously improve the satisfaction and sense of gain of the majority of taxpayers and payers.
Answering questions from reporters
【Changchun Daily】Q: Tax and fee reduction is an important measure to support the development of enterprises and scientific and technological innovation, please introduce the implementation of the tax and fee reduction policy in Changchun City in recent years and support for scientific and technological innovation.
[Changchun Municipal Taxation Bureau Policy and Regulation Division Director Cong Dequan] A: tax and fee reduction is the most direct, effective and fair policy to benefit enterprises, the state has implemented large-scale tax and fee reductions for many years to support enterprises to solve problems, stimulate the vitality of business entities, and promote economic transformation and upgrading.
Since 2021, a total of 46.8 billion yuan of tax reductions and tax refunds and deferrals (fees) have been implemented.
Among them, in terms of supporting the development of manufacturing and other industries, 19,800 taxpayers enjoy a VAT refund of 27.834 billion yuan, 371 taxpayers enjoy an additional VAT deduction of 2.315 billion yuan for advanced manufacturing, and 1,130 taxpayers enjoy a one-time pre-tax deduction of 3.709 billion yuan for newly purchased equipment and appliances;
In terms of supporting high-tech enterprises and basic research, 837 taxpayers enjoy tax incentives of 14.604 billion yuan for high-tech enterprises, and universities and scientific research institutions such as Jilin University, Changchun Automobile Industry College and Changchun Vocational and Technical College, Changchun Institute of Applied Chemistry, Chinese Academy of Sciences, etc., enjoy a VAT refund of more than 5,700 yuan for the purchase of domestic equipment;
In terms of encouraging enterprises to invest in R&D, in 2021 and 2022, a total of 5,215 taxpayers will enjoy an additional deduction of 9 billion yuan for R&D expenses, and in the first three quarters of 2023, 1,245 taxpayers will enjoy an additional deduction of 7.295 billion yuan for R&D expenses, and the annual data will be released after the end of May after the final settlement of enterprise income tax.
Q: What measures does the tax department have to support the development of "specialized, special and new" enterprises?
[Du Jianjun, Director of the Tax Service Department of Changchun Municipal Taxation Bureau] answers: "specialized, special and new" enterprises have their own "unique skills", which are the new force to promote new industrialization and develop new quality productivity. In recent years, the tax department has continued to upgrade the special tax payment services for "specialized, special and new" enterprises to better help the development of enterprises.
The first is tailor-made to provide special services of "three specializations and three systems". For the city's "specialized, special and new" and "little giant" enterprises to create "one enterprise, one expert, one enterprise, one special file, one enterprise and one special policy" of the "three specialized" exclusive services, that is, the formation of 18 "specialized, special and new" enterprises "tax aid group", each household is equipped with a "chief tax officer", to provide "one enterprise one expert" services; Tax-related risk reminders and reminders to achieve "one enterprise, one special policy" service. Establish and improve the "three systems" guarantee mechanism of "three-level guarantee research, rapid handling of appeals, and implementation of division of responsibilities", and the "top leaders" of the county and district taxation bureaus, team members and heads of tax source management departments will respectively guarantee national, provincial and municipal "specialized, special and new" enterprises, conduct regular research and visits, and solve tax-related problems in a timely manner.
The second is to make precise efforts to help enjoy the "real money" tax incentives. Build a "specialized, special and new" enterprise tax service platform, invite enterprises to settle in with their real names, and realize the accurate push of online tax policies, the "second question and answer" of business consultation, and the remote guidance of tax matters. From 2023 to the first quarter of 2024, a total of 820 online counseling sessions will be carried out, 342 batches of preferential tax policies will be pushed with a total of 29,300 pieces, 850 tax-related suggestions will be provided to 29 "specialized, special and new" enterprises that are planning to go public and have the intention of listing, 6.87 billion yuan of tax incentives will be shared by "specialized, special and new" and "little giant" enterprises in the city, and 214 enterprises will receive financing credit of 442 million yuan.
The third is to deal with special affairs to solve the "urgent, difficult, and longing" tax and fee appeals. Smooth the rapid response channel for appeals, establish a "153 special affairs" work time limit system, and analyze and judge tax claims within 1 working day, complete the processing within 5 working days, and feedback the results within 3 working days. Up to now, 123 personalized tax appeals of "specialized, special and new" enterprises have been undertaken, all of which have been completed within the specified time limit, and the feedback from the enterprise is very satisfied.
Q: At present, Changchun is promoting the investment and construction of a series of major projects, please introduce the role of the tax bureau as an economic department.
[Changchun Municipal Taxation Bureau Policy and Regulation Division Director Cong Dequan] A: major projects are the "ballast stone" to stabilize the economic operation, but also to stimulate economic growth "power source", taxation in the service of major enterprise development, key project investment, to provide the whole cycle of follow-up, all factor support is particularly critical, the Municipal Taxation Bureau has been this work as a key point to grasp.
Give an example of serving the Beihu Future Science City. The Municipal Taxation Bureau actively plays the role of taxation to promote the construction of the future Science City to achieve practical results as soon as possible.
The first is to set up a special class for tax work. Focusing on precise docking, fine services, and meticulous assistance, the tax authorities at the municipal and district levels have set up special work classes, and established work coordination and information sharing mechanisms with relevant departments, carried out direct docking and direct connection of key projects and key enterprises, followed up the progress of the construction of the Science City in a timely manner, implemented preferential tax policies, and provided tax value-added services.
The second is to form a youth commando. Relying on the service team of "Jincheng Studio", the "Tax Benefit Beihu" youth commando team was set up, including more than 30 business backbones at the two levels in the urban area. At present, the Taxation Bureau of Changchun New Area and the Taxation Bureau of the Economic and Technological Development Zone have respectively connected with the competent departments of the development zones where they are located, focusing on the tax-related matters and urgent problems of the construction of Beihu Future Science City, responding to them at the first time, dealing with them at the first time, and solving them at the first time, so as to promote the implementation of key economic projects in this region.
The third is to promote the implementation of preferential taxes and fees. The Municipal Taxation Bureau has compiled and produced the "Compilation of Preferential Tax Policies for Supporting the Construction of Beihu Future Science City", as well as the tax-related consulting service card, and clarified the contact departments, contacts and contact information of each link of business handling. On April 18, a seminar on preferential tax policies of "Tax Preferential Technology Innovation and Empowering High-quality Development" was also held for some project subjects of Beihu Future Science City to understand the needs of enterprises, explain preferential policies, solve tax-related demands, resolve tax-related risks, and promote the smooth progress of the Beihu Future Science City project.
Source: Information Office of Changchun Municipal People's Government