Modern national tax collection methods

Recently, in order to implement the work arrangement of Anhui Provincial Party Committee and provincial government to speed up the development of northern Anhui and some cities and counties along the Huaihe River (hereinafter referred to as "northern Anhui"), give full play to the functions of the national taxation department, and further promote the accelerated development of northern Anhui, the State Taxation Bureau of Anhui Province has now formulated "Several Opinions of the State Taxation Bureau of Anhui Province on Supporting the Accelerated Development of Northern Anhui and Some Cities and Counties along the Huaihe River" (No.650 of Anhui State Taxation [20/KLOC-0].

The opinion requires that the national tax authorities at all levels and all national tax personnel in Anhui Province must fully understand the great significance of accelerating the development of northern Anhui to the economic and social development of the province and earnestly enhance their sense of service. We should vigorously organize income and provide financial services. It is necessary to fully implement the tax law and provide policy services. We should strengthen the construction of professional ethics and provide environmental services. It is necessary to actively investigate and analyze and provide decision-making services.

Attachment: 40 measures to support the accelerated development of northern Anhui

The first is to fully implement the transformation of value-added tax. Effectively implement the VAT transition policy, allow enterprises to purchase new fixed assets to deduct input tax, reduce corporate tax burden, support enterprises to update technical equipment, and promote production development and technological progress. The gas mining business in northern Anhui coal mine will be stripped separately, and the value-added tax will be levied first, and then returned according to the sales of coalbed methane mining.

Second, vigorously implement the export tax rebate policy. Unless otherwise specified, the goods exported by an enterprise on its own account or on its behalf may be refunded or exempted from value-added tax and consumption tax after the goods have been declared for export and financial sales accounting has been carried out and submitted to the local State Taxation Bureau for approval with relevant documents. Export tax refund (exemption) policy shall be implemented for equipment, raw materials and spare parts. Enterprises export in the form of foreign contracted projects, physical investment, overseas processing, assembly with materials, etc.

Third, actively help farmers increase their income. Self-produced primary agricultural products sold by agricultural producers (including those produced by members of farmers' professional cooperatives) are exempt from value-added tax.

Fourth, support the development of agricultural enterprises. Enterprises engaged in planting vegetables, cereals, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts, breeding new varieties of crops, planting Chinese herbal medicines, cultivating trees, raising livestock and poultry, collecting forest products, irrigation, primary processing of agricultural products, veterinarians, agricultural extension, operation and maintenance of agricultural machinery, etc. The income from inland agriculture, flower cultivation, tea and other beverage crops and spice crops will be halved.

Five, support the development of agricultural products production and sales enterprises. Agricultural products such as agricultural films, wholesale and retail seeds, seedlings, fertilizers, pesticides and agricultural machinery are exempt from value-added tax, and the supply of agricultural materials is increased.

Six, support the development of grain circulation enterprises. State-owned grain enterprises that undertake the task of purchasing and storage sell grain, while other grain enterprises sell military grain, disaster relief grain, grain for reservoir resettlement and edible vegetable oil reserved by the government, which are exempt from VAT.

Seven, support the development of feed enterprises. Single bulk feed, mixed feed, compound feed, compound premix feed, concentrated feed products, imported or domestic feed other than soybean meal and tea seed meal are exempt from value-added tax.

Eight, support the development of chemical fertilizer production enterprises. Phosphate fertilizer, nitrogen fertilizer and compound fertilizer with duty-free fertilizer as the main raw material produced and sold by enterprises are exempt from value-added tax.

Nine, support the development of construction enterprises. Prefabricated components produced by processing plants and workshops of capital construction units and enterprises engaged in construction and installation business on the construction site are directly used in the construction projects of their own units or enterprises, and are exempt from value-added tax.

Ten, support the development of small and meager profit enterprises. For qualified small-scale low-profit enterprises, the enterprise income tax is levied at a reduced rate of 20%; From 20 10 to 20 10 to 20 10 to 20 12 to 3 1, the income of small and low-profit enterprises with an annual taxable income of less than 30,000 yuan (including 30,000 yuan) shall be included in the taxable income at a reduced rate of 50%, with a reduction of 20%.

Eleven, support the development of high-tech enterprises. For qualified high-tech enterprises, enterprise income tax shall be levied at the reduced rate of 15%.

Twelve, support the technological progress of enterprises. For the fixed assets whose products are updated quickly due to technological progress, and the fixed assets that are in a state of strong vibration and high corrosion all the year round, the depreciation period can be shortened or the accelerated depreciation method can be adopted.

Thirteen. Support independent innovation of enterprises. If the R&D expenses incurred by enterprises for developing new technologies, new products and new processes are not included in the current profits and losses, 50% of the R&D expenses will be deducted on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.

Fourteen, support enterprise technology transfer. The part of the technology transfer income of the enterprise that does not exceed 5 million yuan in each tax year shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.

Fifteen, support venture capital enterprises to invest in small and medium-sized high-tech enterprises. If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than 2 years, the taxable income of the venture capital enterprise can be deducted by 70% of its investment in the year when it holds equity for 2 years; If the deduction is insufficient in the current year, it can be carried forward in future tax years.

Sixteen, encourage the establishment of software production enterprises. After the newly established software production enterprise is recognized, from the profit-making year, the enterprise income tax will be exempted in the first and second years, and the enterprise income tax will be halved in the third to fifth years; The training expenses of employees of software production enterprises can be deducted according to the facts when calculating the taxable income; The tax refunded by the software production enterprise after the implementation of the policy of immediate collection and refund of value-added tax is used for the enterprise to research and develop software products and expand reproduction, and is not regarded as the taxable income of enterprise income tax, and enterprise income tax is not levied; Key software production enterprises within the national planning and layout, which did not enjoy tax exemption in that year, will be subject to enterprise income tax at a reduced rate of 10%.

Seventeen, support the development of software enterprises. For the software products developed and produced by the sales enterprises themselves, or the software products sold abroad after the localization transformation of imported software, if the actual tax burden exceeds 3% after the statutory tax rate of 17% is levied before the end of 20 10, the value-added tax will be refunded immediately.

Eighteen, support the development of integrated circuit design and production enterprises. Integrated circuit design enterprises enjoy preferential income tax for software production enterprises; With the approval of the competent tax authorities, the depreciation period of productive equipment of integrated circuit manufacturing enterprises can be appropriately shortened to a minimum of 3 years; Enterprise income tax can be paid at a reduced rate of 15% for integrated circuit manufacturers with an investment of more than 8 billion yuan or integrated circuits with a line width less than 0.25um. Among them, if the operating period exceeds 15, the enterprise income tax will be exempted from the first year to the fifth year, and the enterprise income tax will be halved from the sixth year to the tenth year. For integrated circuit product manufacturers whose line width is less than 0.8 micron (inclusive), the enterprise income tax will be exempted in the first and second years from the profit-making year, and the enterprise income tax will be halved in the third to fifth years.

Nineteen, support integrated circuit production and packaging enterprises to expand investment. From June 5438+1 October1to the end of June 20 10, 2008, investors of integrated circuit manufacturing enterprises and packaging enterprises have directly invested the profits after paying enterprise income tax in their own enterprises to increase their registered capital, or started other integrated circuit manufacturing enterprises and packaging enterprises as capital investment. If the operating period is not less than 5 years, the reinvested part will be returned according to the proportion of 40%. If the reinvestment is less than 5 years and the investment is withdrawn, the refunded enterprise income tax shall be recovered.

Twenty, support the independent development of animation products. Recognized animation enterprises can apply for the current preferential income tax policies that the state encourages software enterprises to independently develop and produce animation products.

Twenty-one, promote resource and energy conservation. The production and sales of aviation kerosene, imported naphtha and domestic naphtha used as raw materials for ethylene and aromatic products are exempt from consumption tax.

Twenty-two, encourage enterprises to carry out comprehensive utilization of resources. With the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources as the main raw materials, the income obtained by enterprises from producing products that meet the relevant national and industrial standards that are not restricted or prohibited by the state shall be included in the total income at a reduced tax rate of 90%.

Twenty-three, promote the comprehensive utilization of resources in the coal industry. For shale oil produced and processed by using oil shale, an associated waste from coal mining, cement (including cement clinker) mixed with waste residue ratio of not less than 30% is produced by rotary kiln process, and the value-added tax will be refunded immediately after levy.

Twenty-four, promote the comprehensive utilization of resources in the power generation industry. For the electricity produced by coal gangue, coal slime, oil shale, wind power and stone coal, the policy of 50% value-added tax will be implemented if it meets the requirements. If the electricity generated by garbage meets the requirements, the value-added tax will be refunded immediately.

Twenty-five, promote the comprehensive utilization of building materials industry resources. For recycled asphalt concrete produced by mixing not less than 30% of waste asphalt concrete into the production raw materials, the policy of refund of value-added tax will be implemented immediately. For some new wall materials products specified by the state, the policy of 50% refund of value-added tax will be implemented. For the comprehensive utilization products produced and processed by taxpayers with three scraps, sub-extreme fuelwood, crop straw and bagasse as raw materials, the policy of 80% VAT will be implemented in 20 10.

Twenty-six, encourage enterprises to develop energy-saving and environmental protection products and technologies. Enterprises engaged in qualified environmental protection, energy saving and water saving projects such as public sewage treatment, public garbage treatment, biogas comprehensive development and utilization, energy saving and emission reduction technological transformation shall be exempted from enterprise income tax from the first year to the third year, and enterprise income tax shall be halved from the fourth year to the sixth year.

Twenty-seven, encourage enterprises to use environmental protection equipment. Enterprises purchase and actually use special equipment for environmental protection, energy saving and water saving, safety in production and other special equipment specified in Preferential Catalogue of Enterprise Income Tax for Special Equipment for Energy Saving and Water Saving, Preferential Catalogue of Enterprise Income Tax for Special Equipment for Environmental Protection and Preferential Catalogue of Enterprise Income Tax for Special Equipment for Safety in Production, and 65,438+00% of the investment in special equipment can be deducted from the taxable amount of the enterprise in the current year; If the credit is insufficient in the current year, it can be carried forward in the next five tax years.

Twenty-eight, encourage enterprises to reduce pollution emissions. The by-products of flue gas and desulfurization of high-sulfur natural gas produced by coal-fired power plants and various industrial enterprises are subject to VAT refund immediately.

Twenty-nine, encourage the comprehensive utilization of water resources. The supply or exploitation of unprocessed natural water, such as the supply of agricultural irrigation water by reservoirs and the use of groundwater by factories for production, is not subject to VAT; Sewage treatment fees charged to sewage treatment plants; Governments at all levels and competent departments entrust waterworks (companies) to collect sewage treatment fees with water charges, which are exempt from value-added tax.

Thirty, promote the production and circulation of precious metals. The gold produced and sold by the gold producers and sellers who sell gold and gold mines shall be exempted from value-added tax if the gold is placed by the People's Bank of China at the international market price. The member units of the gold exchange sell standard gold through the gold exchange without physical delivery, and are exempt from value-added tax; For physical delivery, the tax authorities shall issue special VAT invoices according to the actual transaction price, and the VAT shall be refunded immediately after collection. For the platinum produced and sold by domestic platinum production enterprises, the value-added tax will be refunded immediately.

Thirty-one, encourage units to resettle the disabled. If an enterprise arranges disabled people, it will deduct 100% of the wages paid to disabled workers on the basis of actual deduction.

Thirty-two, support individual disabled workers to find their own jobs. The processing, repair and replacement services provided by individual workers with disabilities, and the goods directly imported by disabled organizations for the exclusive use of disabled people are exempt from value-added tax.

33. Support public infrastructure. Enterprises engaged in public infrastructure projects supported by the state, such as ports, airports, railways, highways, urban public transportation, electricity, water conservancy, etc. Enterprise income tax shall be exempted from the first year to the third year and reduced from the fourth year to the sixth year.

Thirty-four, support the construction of power facilities. Rural power grid maintenance fees (including low-voltage line loss maintenance fees and electrician fees) charged by rural power management stations to users when charging electricity prices are exempt from value-added tax.

Thirty-five, promote the development of social management and public utilities. Fee income from licenses, licenses and related certificates issued by the state management departments in exercising their management functions; Penalty execution departments and units to investigate and deal with all kinds of illegal cases of confiscation of income, all turned over to the state treasury; Income from issuing sports lottery tickets; Professional companies engaged in the sales of duty-free goods approved by authorized departments in the State Council or the State Council are exempt from value-added tax when they wholesale and allocate imported duty-free goods in their duty-free shops.

Thirty-six, promote the development of propaganda and cultural undertakings. Publications sold by Xinhua Bookstore and rural supply and marketing cooperatives at or below the county level are exempt from value-added tax.

Thirty-seven, promote the development of health. Blood for clinical use supplied by blood stations to medical institutions and preparations produced and used by non-profit medical institutions are exempt from value-added tax. For-profit medical institutions whose income is directly used to improve medical and health conditions shall be exempted from value-added tax for their self-produced and self-used preparations within three years from the date of obtaining practice registration. The income of health services (including inoculation, allocation and sales) obtained by health institutions such as disease control institutions and maternal and child health care institutions at the price stipulated by the state shall be exempted from various taxes.

Promote the development of education and scientific research. The export income of grain, edible vegetable oil, vegetables, meat, poultry, eggs, condiments and tableware provided by university logistics entities for the canteens of teachers and students in colleges and universities, and the taxable products (excluding consumption tax taxable products) produced by school-run enterprises for teaching and scientific research in our school are exempted from VAT.

Thirty-nine, promote the transformation of cultural enterprises. If a business cultural institution is transformed into an enterprise, it shall be exempted from enterprise income tax from the date of registration.

Forty, promote the development of securities investment funds. The income obtained by securities investment funds from the securities market, including the price difference income from buying and selling stocks and bonds, dividend income from equity, interest income from bonds and other income, will not be levied enterprise income tax for the time being; No enterprise income tax will be levied on the income obtained by investors from the distribution of securities investment funds for the time being; Enterprise income tax will not be levied on the difference income of securities investment fund managers using funds to buy and sell stocks and bonds for the time being.