Tax Revenue of National Tax Authorities in the First Three Quarters of 2017
Source: State Administration of Taxation Website release time: 2018-05-28
On the morning of October 27, the State Administration of Taxation held a press conference to introduce the tax department's organization of tax revenue in the first three quarters of this year, implementation of preferential tax policies, new measures to help enterprises "go global", and deepening the reform of "decentralization and management services". In the first three quarters of this year, the tax revenue of the country organized 9.9237 trillion yuan (the export tax rebate has been deducted), an increase of 10.6% year-on-year, reflecting the steady progress and steady improvement of the economy.
Tax data reflect obvious effects of economic transformation
The steady increase in tax revenue since the beginning of this year is mainly due to the cumulative effect of the macro-control policies implemented by the Party Central Committee and the State Council in recent years, which has further consolidated the steady and progressive development of the economy.
The growth momentum of tax revenue is strong, reflecting the continued positive development of the real economy. With the continuous rise in commodity prices, the positive effects of comprehensively launching pilot reforms of business reform, expanding tax bases, and lengthening the industrial chain continue to appear, and the production and operation efficiency of enterprises has significantly improved. "In the first three quarters, industrial tax revenue increased by 19.9%, which has changed the trend of low-speed growth in recent years," said Zheng Xiaoying, deputy director of the Revenue Planning and Accounting Department of the State Administration of Taxation. In addition, taxes in the wholesale and retail industries in the traditional consumer industry increased by 22.6%, and taxes in the service industries such as sports, education, culture and art increased by 45.6%, 34.4%, and 29.8%, respectively, reflecting the continuous optimization and upgrading of residents' consumption structure.
The rapid growth of high-end manufacturing and emerging industries' tax revenue reflects the continuous accumulation of new momentum for industrial development. In the first three quarters, in the high-end manufacturing industry, taxes for general equipment, communications equipment, and special equipment increased by 26.7%, 23.1%, and 19.9%, all faster than the average growth rate of manufacturing taxes. Among emerging service industries, the tax revenue of the Internet and related service industries increased by 56.1%, and the tax revenue of software and information technology service industries increased by 36.3%, reflecting the rapid growth of emerging industries.
The growth rate of tax revenue in traditional industries rebounded, reflecting the effectiveness of economic transformation and upgrading. In the first three quarters, the tax revenue of traditional industries such as textiles, clothing and apparel increased by 11.7% and 11.2% respectively, a significant increase over the same period last year; the recovery of resource markets such as coal mining, steel, oil, and non-metallic mineral products has significantly improved the taxation of related industries Continuing the momentum of rapid growth in the first half of the year.
The steady and rapid growth of regional tax revenue reflects the further strengthening of regional coordination. In the first three quarters, tax revenues in the eastern, central, western and northeast regions increased by 7.8%, 18%, 15.3% and 7.6%, respectively. "Compared with the first half of the year, the tax growth rate in the eastern region increased by 1.1 percentage points; the central and western regions increased by 2.5 and 2.9 percentage points, respectively, maintaining a leading growth rate; the growth rate in the northeast region increased by 2 percentage points, further narrowing the regional gap. Zheng Xiaoying said.
Reform measures closely follow the needs and vigorously stimulate the vitality of enterprises
"Since this year, the State Council has introduced a series of tax reduction policies such as expanding the scope of preferential tax policies for small and micro enterprises. These policies are in line with reform requirements and the needs of taxpayers. They have made progress in accelerating the development of small and micro enterprises and increasing their investment in research and development. Better results, "said Deng Yong, director of the Income Tax Department of the State Administration of Taxation.
Starting from 2017, the upper limit of the annual taxable income of small and small-profit enterprises with half tax reduction will be increased from 300,000 yuan to 500,000 yuan. In the first tax declaration period after the implementation of the policy, the tax reduction for enterprises was 3.4 billion yuan. "Under the guidance of the country's support for the" double innovation "policy, the number of small and micro enterprises in China has accounted for more than 80% of the total number of enterprises. In the first three quarters, the average number of new small and micro enterprises in each working day remained above 10,000. Deng Yong said.
With the support of additional tax deductions for research and development expenses, enterprises not only effectively reduce tax burden and increase cash flow, but also continue to increase research and development investment. Deng Yong said that it is expected that the tax reduction of this policy will exceed 100 billion yuan in 2017. Among all enterprises enjoying tax reduction benefits, manufacturing enterprises account for more than 60%, becoming the biggest beneficiaries of this policy. The tax is expected to exceed 60 billion yuan.
The implementation of tax preferential policies is related to whether enterprises can fully enjoy the policy dividends. Therefore, the tax department must not only implement the tax policies, but also help the enterprises master and use the policies. Recently, the State Administration of Taxation has issued the "Going Global" Tax Guidelines covering 47 tax system documents and 105 tax treaties.
"This guideline includes four aspects of tax policy, tax treaty, management regulations and service measures, and 83 specific matters. It focuses on helping 'going out' companies understand tax policies and avoid tax risks of overseas investment." Department of International Taxation, General Administration of Taxation Liao Tizhong said.
In terms of taxation policies, the "Guidelines" organized 29 preferential policies for tax refunds (exemptions), zero tax rates, tax credits and other preferential policies that can be enjoyed in the export of goods and cross-border services to create detailed "policy gift packages." In terms of tax treaties, the four types of income obtained overseas are subdivided into 19 items to help companies make good use of tax treaties and safeguard their own rights. In terms of management regulations, it has sorted out 21 management regulations and processes involved in "going global" enterprises to help them prevent tax-related risks. In terms of service measures, 14 tax service measures provided by the taxation department were organized to help enterprises travel lighter and lighter.
"In order to make better use of taxpayers, we have also set up Q & As for common business scenarios to improve taxpayers' understanding of policy matters." Liao Tizhong said that the Guidelines have refined the policy basis to the clause level and displayed them in forms. Organize related content for quick reference.
Promote the reform of "decentralization of services" in depth to optimize the tax environment
"In September this year, the State Administration of Taxation introduced 30 reform measures to further advance the reform of the tax system's" decentralization services "and further optimize the tax environment." Rao Lixin, director of the Department of Taxation and Technology Development of the State Administration of Taxation, introduced that the "package" measures covered Promote streamlining of administration, decentralization, innovation of supervision methods, and optimization of tax services.
To deepen the streamlining of government and decentralization, we must "get well caught." "On the one hand, we will continue to optimize the approval of tax administrative permits and improve the management of the maximum invoicing limit for special value-added tax invoices. On the other hand, we will cancel the tax management certificate for out-of-town operations, improve the method of filing tax preferences, and basically save taxpayer tax preference data for reference. Rao Lixin said.
Long Yuehui, director of the Zhejiang Provincial State Taxation Bureau, said that in addition to the authority that cannot be delegated by the law, the Zhejiang Provincial Taxation Bureau has delegated the approval authority to the competent tax authority, and worked with the Provincial Local Taxation Bureau to sort out 147 taxation matters, of which 143 Achieved "at most one run", accounting for 97.28%. Wang Wei, deputy director of the Beijing Municipal Bureau of Local Taxation, said: "The Beijing Municipal Bureau of Local Taxation has achieved a small tax refund of less than 500 yuan by the tax office, and the taxpayer's application for tax refund can be completed as soon as one day."
In terms of innovative supervision methods, Rao Lixin said that the tax department will rely on big tax data to fully implement real-name tax administration, establish a dynamic credit supervision method, and create a new closed-loop management model of "real-name tax system + classification and grading + credit points + risk management". . For example, the credit status of taxpayers is dynamically evaluated, and classified services and differentiated management are implemented based on the results of monitoring and evaluation, so that credit points become a "hidden wealth" for taxpayers.
As a prerequisite for strengthening supervision, the Beijing Municipal Bureau of Local Taxation currently has a total of 795,000 natural person taxpayers to complete the real-name authentication work, which is convenient for taxpayers and lays a solid foundation for strengthening post-event and post-event management. The State Taxation Bureau of Zhejiang Province has established a database of taxpayer information and images, recorded the traces of tax-related activities, and implemented a "data management tax" project to promote centralized analysis and networked application of data resources.
Not only that, the tax department has further improved the “double random and one open” system of tax audits, and combined with credit management and “blacklists” to rationally determine the proportion and frequency of random random checks, which not only reduces the interruption of taxpayers' normal production and operation, but also improves audits. Accuracy, effectiveness and transparency.
Improving tax efficiency and optimizing tax services is also an important part of deepening the reform of "decentralization and management services". "In order to enhance the taxpayer's sense of taxation, the taxation department will coordinate and upgrade the information system, promote the sharing of taxation data, and create a 'one-table integration, country-region joint office, one-time settlement, and one China Netcom's' convenient tax management system. By the end of 2017, we will promote 15 national tax-related matters in 4 categories. "Rao Lixin said.
The State Taxation Bureau of Zhejiang Province promotes WeChat invoicing and innovatively launches the "Internet + convenient tax refund" system, which comprehensively promotes the "online processing" model of tax-related matters. Currently, the province's online comprehensive tax rate reaches 97.96%. The Beijing Municipal Bureau of Local Taxation has implemented 82 forms of tax-exempt business fill-in forms, and has hired 412 capital tax promoters. At present, the tax consultation service platform has received 589,900 consultations, with a connection rate of 99%.
Cheng Junfeng, director of the General Office of the State Administration of Taxation and spokesman, said that the national tax system is studying and implementing the spirit of the 19th National Congress of the Communist Party of China, and is planning overall ideas and measures for current and future tax reform and development. The State Administration of Taxation and tax authorities at all levels will further improve the taxation workstations, always adhere to the guidance of solving the problems reflected by taxpayers, deepen the reform of the “decentralization service” of the taxation system, focus on optimizing the taxation environment, and build a well-off society in an all-round way to win new The great victory of socialism with Chinese characteristics in the era has made greater contributions. October 27, 2017