Tax Revenue of National Tax Authorities in the First Quarter of 2018
Source: State Administration of Taxation Website release time: 2018-05-28
On the morning of April 19th, the State Administration of Taxation held a press conference to introduce the tax department in the first quarter of 2018 in organizing tax revenue, implementing tax incentives, optimizing tax services, cracking down on fraudulent tax fraud, and implementing joint disciplinary measures.
In the first quarter of 2018, the national tax system thoroughly studied and implemented Xi Jinping's new era of socialist ideas with Chinese characteristics and the spirit of the Nineteenth National Congress of the CPC, conscientiously implemented the decision-making arrangements of the Party Central Committee and the State Council, and organized tax revenues (with export tax deductions) of 392.3 billion Yuan, an increase of 17.8% year-on-year, continuing the trend of steady and rapid growth in tax revenue since last year.
Tax revenue data reflects high-quality economic development
Zheng Xiaoying, deputy director of the Revenue Planning and Accounting Department of the State Administration of Taxation, said that in the first quarter of 2018, the tax department resolutely collected taxes in accordance with the law, resolutely refused to accept "over-taxes", resolutely implemented tax reductions, and resolutely cracked down on tax fraud. Double promotion of quality.
The tax revenue situation is generally good, reflecting the continued improvement of development quality and efficiency. In the first quarter, the tax revenue of the national tax authorities increased by 17.8%, an increase of 6 percentage points over the same period last year. At the same time, the quality and efficiency of economic development have been further improved, and the domestic value-added tax related to the value-added capacity of enterprises has increased by 20.3%; the stamp duty related to economic activity (excluding securities transaction stamp tax) has increased by 12.8%; and the corporate income tax related to corporate profitability has increased by 11.9 %.
The rapid growth of tax revenue in emerging industries reflects the strong growth of new momentum. In the first quarter, the tax revenue of emerging service industries such as the Internet and scientific research technology continued to maintain a rapid growth momentum. Among them, the tax revenue of the software and information technology services industry increased by 31.1%, and the cumulative growth rate for the 17 consecutive quarters since 2014 has exceeded 20%, and the cumulative growth rate for the 9 consecutive quarters has exceeded 30%, indicating the rapid development of the industry; scientific research The tax revenue of the technology service industry increased by 28.9%, of which the tax revenue of the research and experimental development service industry increased by 25.4%, indicating the rapid development of the basic research industry; the tax revenue of the technology promotion and application service industry increased by 58.4%, indicating the accelerated transformation of scientific research results.
The tax revenue of the consumer industry increased rapidly, reflecting the relatively strong domestic demand. In the first quarter, household consumption maintained a good growth momentum. For example, retail tax revenue increased by 24.1%, and continued to maintain double-digit growth since 2016. In particular, the tax revenue of spiritual and cultural consumer industries such as radio, film and television, culture and arts, entertainment, and education increased by 38.3%, 38.2%, 27.3%, and 26%, respectively, reflecting the continuous acceleration of the pace of residents' consumption upgrade.
The tax revenue of the four major sectors increased steadily and rapidly, reflecting the further coordination of regional development. In the first quarter, the tax revenue of the four major plate regions in the east, middle, west, and northeast increased by 15%, 23.3%, 23.8%, and 12.4%, respectively. Compared with 2017, the growth rate of tax revenue in the four major sections has increased significantly. The eastern region has achieved double-digit rapid growth despite the large scale of taxation; the central and western regions have developed rapidly and the tax revenue has increased. Both exceeded 20%; the growth rate of tax revenue in Northeast China also increased by 5.4 percentage points compared with 2017. This reflects that the development of the central and western regions is accelerating, the economic development of the northeast region continues to improve, and the regional coordination of the development of the four major sectors is further strengthened.
The implementation of tax incentives to stimulate innovation and entrepreneurship
Tax reduction policies can effectively reduce the operating burden of enterprises and play a key role in high-quality economic development. Since the beginning of this year, the taxation department, while doing a good job in organizing income, has earnestly implemented a series of decision-making arrangements of the Party Central Committee and the State Council on tax reduction and burden reduction, which has effectively stimulated the vitality of market entities' innovation and entrepreneurship and promoted high-quality economic development.
In terms of assisting the development of high-tech enterprises, in the first quarter, the taxation department implemented various tax preferential policies to support the development of high-tech enterprises. The cumulative tax reduction was 90.4 billion yuan, a year-on-year increase of 34.4 billion yuan and a 61.4% increase. Among them, supporting the development of software and integrated circuit industry preferential tax policies for corporate income tax reduction of 19.7 billion yuan, an increase of 143.2% year-on-year; supporting high-tech enterprises to reduce the income tax policy of 15% tax rate reduction of corporate income tax 52.1 billion yuan, an increase of 50.6%; promote software The preferential value-added tax policy for industrial development has reduced and added 12.7 billion yuan of value-added tax, a year-on-year increase of 33.7%, which has injected a strong impetus into the sustainable and healthy development of innovative enterprises.
"At the same time, tax policies have also achieved significant results in helping small and micro enterprises develop." Fu Shulin, deputy director of the General Office of the State Administration of Taxation, introduced that in the first quarter, the tax authorities implemented various preferential tax policies to support the development of small and micro enterprises. , A year-on-year increase of 10.8 billion yuan, an increase of 29.9%. Among them, the small and small profit corporate income tax reduction policy of half taxation reduced corporate income tax by 15.4 billion yuan, a year-on-year increase of 65.6%.
Convenience of the private tax spring action to promote the convenient tax upgrade
In the first quarter of this year, with the theme of "New Era? New Tax Appearance", the taxation department carried out the "convenience tax campaign for the convenience of the people" for the fifth consecutive year, and introduced 20 categories of 1771 detailed measures to promote the continuous optimization of the tax business environment.
Implement checklist services. In late February, the State Administration of Taxation officially released the “Maximum Run Once” list of 105 matters including 5 major categories. At present, provinces have completed the local “Maximum Run Once” list based on the implementation of the list of the General Administration of Taxation. Not only that, the provincial tax authorities also made further innovations and compiled local “do not run once” or “full online operation” lists.
Promote tax-to-enterprise conversion of financial statements. The State Administration of Taxation recently issued a reference standard for the conversion of financial statement data, requiring local tax authorities to upgrade and improve the online taxation system according to the reference standard by the end of April, to achieve docking with corporate financial software, and strive to select some key industries, especially large enterprises, this year. , To promote the automatic conversion between corporate tax returns and financial statements. At present, the State Administration of Taxation has deployed the Fujian taxation department to promote the automatic conversion of financial statements across the province, which is progressing smoothly and provides experience for the next national promotion.
Further optimize the entity's tax services. On the one hand, we have vigorously promoted the nationwide general business. At present, taxpayers have gone to Guangzhou and Shanghai tax authorities to handle the nationwide general business. On the other hand, on the basis of ensuring that tax risks are controllable, relying on the online taxation service hall to provide "packaged" services for new taxpayers to realize the legal obligations of new taxpayers and related tax matters related to the first receipt of invoices Apply together.
"Based on a good start in the first quarter, the State Administration of Taxation will continue to organize the second quarter of the" Spring Breeze Action "to further enhance the taxpayer's sense of gain." Said Sun Yushan, director of the Taxation Service Department of the State Administration of Taxation.
Strictly crack down on tax fraud and open up and maintain economic tax order
"In 2017, tax authorities across the country inspected 68,600 enterprises suspected of tax fraud and falsely opening businesses, and determined that they had falsely opened and accepted falsely-added special value-added tax invoices and other deductible vouchers of 5.842 million. They successfully investigated and dealt with a number of major cases and concentrated Some regional and industry-specific rectifications have been carried out. "Yu Haichun, deputy director of the Inspection Bureau of the State Administration of Taxation, introduced that the tax department continued to maintain a high-pressure situation of cracking down on fraud and tax fraud in 2018, persisting in its strength, momentum and pace. The initial results appeared. In the first quarter of this year, tax authorities at all levels across the country inspected a total of 9,271 enterprises that had falsely opened and tax defrauded, and determined that falsely opened and accepted falsely-added special value-added tax invoices and other deductible vouchers of 1.21 million.
With regard to the implementation of the "blacklist" system for tax violations, as of the first quarter of this year, tax authorities at all levels across the country have announced a total of 8,614 "blacklist" cases. Among them, 1090 "blacklist" parties took the initiative to pay taxes, late fees and fines and were withdrawn from the public. Regarding the implementation of joint disciplinary measures against the "blacklist" parties, tax authorities at all levels across the country have pushed the total number of joint disciplinary information to relevant departments by 94,300. The public security department has cooperated with the tax authorities in handling 1,566 person-time information on preventing taxpayers from leaving the country; 5956 "blacklist" parties have been restricted by the industry and commerce department and market supervision and management department from acting as legal representatives, directors, supervisors and managers of enterprises; 6,405 "blacklist" parties have been restricted from financing. In addition, more than 80,000 "blacklist" parties have been taken restrictive measures in obtaining government-supplied land and participating in government procurement activities.
"It should be seen that the current situation of false encroachment and tax fraud still appears frequently and frequently. New situations and new features of illegal and criminal means continue to appear, which have seriously disrupted the normal economic tax order. We must punch hard and sharpen our swords without any weakness. Strict crackdown on fraudulent tax fraud. "Yu Haichun said that the four departments, including the State Administration of Taxation, the Ministry of Public Security, the General Administration of Customs and the People's Bank of China, will further increase efforts to crack down on fraudulent fraud and export tax fraud. , Focus on highlighting a "quasi" word on the target and focus of the strike, highlight a "ruthless" force on the measures and intensity of the attack, use big data to select a target to improve the level of precision strikes, focus on superior resources to fight gangs, and implement regional joint strikes Cross-regional crimes and crimes create a good atmosphere for tax-protection and tax-protection for the whole society and common prevention of false tax fraud.
Expanded tax credit rating makes trustworthy taxpayers more "feeling"
"This year, the tax department further expanded the scope of tax credit evaluation, including newly established enterprises, enterprises that have no income from production and operation during the evaluation year, and enterprises that apply the enterprise income tax approval collection method, and have included the original A, B, C, D On the basis of four levels, an M-level tax credit rating has been added. "Sun Yushan said.
It is understood that the number of appraisal households this year increased from 8.88 million in 2017 to 23.88 million, which basically achieved full coverage of corporate taxpayers for tax credit evaluation. Nearly 90% of the participating companies in the evaluation are rated as B or M. In the future, these companies will not only enjoy the convenience of taxation, such as online check and certification of special VAT invoices, but also apply for loans, participate in evaluations, etc. It has gained many conveniences in order to win the initiative in market competition.
The data shows that excluding expansion factors, compared with the same caliber in 2017, the proportion of A-class companies this year rose from 8.04% to 10.18%, maintaining a steady growth for the third consecutive year, and the proportion of B-class companies rose from 74.18% to 75.74%. The proportion of C-level and D-level enterprises decreased from 10.92% and 6.86% in 2017 to 8.70% and 4.81%, respectively. These data reflect the steady expansion of China's tax-paying and trustworthy groups, the gradual shrinking of untrustworthy groups, and the overall state of tax credits continued to improve. Sun Yushan said: "Under the environment of promoting integrity and punishing dishonesty, taxpayers' awareness of integrity and self-discipline is constantly increasing, and compliance with tax laws is also constantly improving."
At the press conference, the State Administration of Taxation also announced seven typical cases of fraudulent and fraudulent actions in 2017, including Xiamen Qirun Trading Co., Ltd. tax fraud case and Shenzhen "Shovel No. 1" fraudulent tax fraud case.