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日期：2019-05-23
2019年減稅降費相關(guān)新政策公益培訓(xùn)
Public welfare training of tax reduction and fee reduction related new policies in 2019
2019年5月23日，尤尼泰（北京）稅務(wù)師事務(wù)所有限公司在清創(chuàng)空間會議室圓滿舉辦“2019年減稅降費相關(guān)新政策公益培訓(xùn)”，尤尼泰稅務(wù)專家張麗紅進(jìn)行新政策講解。
On May 23, 2019, UniTax (Beijing) certified tax agent Co., Ltd. successfully held the "public welfare training on the new policies related to tax reduction and fee reduction in 2019" in the TsingChuang space conference room, and Zhang Lihong, an expert of unitax, gave a presentation on the new policy.
培訓(xùn)主要內(nèi)容包括：
The main contents of the training are as follows:
1、為推進(jìn)增值稅實質(zhì)性減稅，2019年發(fā)布了《財政部、稅務(wù)總局、海關(guān)總署發(fā)布
1. In order to promote the substantial reduction of value-added tax, in 2019, the Ministry of finance, the State Administration of Taxation and the General Administration of Customs issued the announcement on relevant policies for deepening the reform of value-added tax. It was decided to reduce the VAT rate of some industries from April 1, reduce the current 16% tax rate of manufacturing industry to 13%, and reduce the current 10% tax rate of transportation industry to 9%, and keep the first rate of 6% unchanged. To expand the scope of deductible input tax, in addition to including the purchase of domestic passenger transport services into the scope of deduction, and changing the input tax paid for real estate from two-year deduction to one-time full deduction, it also adds a tax preferential policy with additional deduction, and tries out the tax refund system for the amount of tax retained at the end of the value-added tax period. The deepening of value-added tax reform has effectively reduced the burden of enterprises and stimulated market vitality. It has taken a crucial step in improving the value-added tax system and optimizing the business environment.
2、2019年發(fā)布了《關(guān)于實施小微企業(yè)普惠性稅收減免政策的通知》，進(jìn)一步支持小微企業(yè)發(fā)展，實施小微企業(yè)普惠性稅收減免政策，對月銷售額10萬元以下（含本數(shù)）的增值稅小規(guī)模納稅人，免征增值稅。對小型微利企業(yè)年應(yīng)納稅所得額不超過100萬元的部分，減按25%計入應(yīng)納稅所得額，按20%的稅率繳納企業(yè)所得稅；對年應(yīng)納稅所得額超過100萬元但不超過300萬元的部分，減按50%計入應(yīng)納稅所得額，按20%的稅率繳納企業(yè)所得稅。
2. In 2019, the notice on the implementation of inclusive tax reduction and exemption policy for small and micro enterprises was issued to further support the development of small and micro enterprises and implement the inclusive tax reduction and exemption policy for small and medium-sized VAT taxpayers with monthly sales of less than 100000 yuan (including capital) will be exempted from value-added tax. For small low profit enterprises, the part with annual taxable income not exceeding 1 million yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at the rate of 20%; for the part with annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, 50% shall be included in the taxable income, and the enterprise income tax shall be paid at the tax rate of 20%.
3、為支持制造業(yè)企業(yè)加快技術(shù)改造和設(shè)備更新，財政部、國家稅務(wù)總局印發(fā)《關(guān)于擴(kuò)大固定資產(chǎn)加速折舊優(yōu)惠政策適用范圍的公告》，明確優(yōu)惠政策適用范圍，固定資產(chǎn)加速折舊優(yōu)惠的行業(yè)范圍，擴(kuò)大至全部制造業(yè)領(lǐng)域，本公告發(fā)布前，制造業(yè)企業(yè)未享受固定資產(chǎn)加速折舊優(yōu)惠的，可自本公告發(fā)布后在月（季）度預(yù)繳申報時享受優(yōu)惠或在2019年度匯算清繳時享受優(yōu)惠。
3. In order to support manufacturing enterprises to speed up technological transformation and equipment renewal, the Ministry of Finance and the State Administration of Taxation issued the notice on expanding the scope of application of preferential policies for accelerated depreciation of fixed assets, which clarified the scope of application of preferential policies, and extended the scope of preferential policies for accelerated depreciation of fixed assets to all manufacturing sectors. Before the announcement, manufacturing enterprises did not enjoy fixed assets For accelerated depreciation discount, the discount can be enjoyed in the monthly (quarterly) prepayment declaration or in the final settlement in 2019 after the announcement is issued.
最新政策的發(fā)布實施，確保小微企業(yè)普惠性減稅、深化增值稅改革等系列惠民舉措在基層落實落地，一系列減稅降費優(yōu)惠政策，形成對就業(yè)和創(chuàng)新的巨大吸引，對穩(wěn)就業(yè)和產(chǎn)業(yè)轉(zhuǎn)型升級將發(fā)揮積極作用，同時也能夠保證納稅人及時充分享受改革紅利。
The release and implementation of the latest policy will ensure the implementation of a series of measures to benefit the people, such as inclusive tax reduction for small and micro enterprises and deepening the reform of value-added tax. A series of preferential policies for tax reduction and fee reduction will form a huge attraction for employment and innovation, which will play an active role in stabilizing employment and industrial transformation and upgrading, and at the same time, it can ensure that taxpayers can enjoy the reform dividend in time.
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