Manufacturing VAT rate or drop

On December 21, the Central Economic Work Conference closed, reducing the burden on enterprises was regarded as the top five priorities for next year's economic work, and it was proposed to carry out the action to reduce the cost of real economy enterprises and to create a “combination boxing”. This is the December 14th meeting of the Political Bureau of the Central Committee. After reducing the institutional transaction costs and the burden of corporate taxes and fees, the central government has once again decided to reduce the burden on enterprises.

Wang Junjun, dean of the Financial Research Institute of the Central University of Finance and Economics, told the reporter that “tax cuts are an important means of enhancing the vitality of enterprises, especially for SMEs. In addition to reducing taxes, the government still needs to reduce non-tax expenditures of companies, especially For some government-priced infrastructures, we must break vested interests before we can truly reduce production costs for enterprises."

Viewpoint 1: Tax cuts are good for stimulating corporate dynamism At the launching ceremony of the Fourth National Ease of Corporate Burden Policy Promotion Week held in October this year, Xin Guobin, vice minister of the Ministry of Industry and Information Technology, also stated that companies reflect rising costs, heavy tax burdens, and difficulties in financing. The issue is still more prominent.

The Central Economic Work Conference proposed to reduce institutional transaction costs and further standardize intermediary services. We must reduce the burden of corporate taxes and fees, further positive tax clearance, clear up various unreasonable charges, create a fair tax environment, and study the reduction of the value-added tax rate in the manufacturing industry. We must reduce social insurance premiums and study how to streamline and integrate "five risks and one gold."

The reporter combed out that the current SMEs need to pay more than 20 taxes such as income tax, value added tax, business tax, turnover tax, stamp tax, and deed tax. According to Teng Tai, head of the Wanbo Economic Research Institute, on the micro level, the overall tax burden of Chinese companies is about 40%, which is about 10% higher than the average level of developing countries.

Based on this, the recent policy recommendations on structural tax cuts have grown louder and louder. Wang Junjun, director of the Financial Research Institute of the Central University of Finance and Economics, told the Daily Economic News reporter: “The tax reduction is an important means to enhance the vitality of enterprises, especially for SMEs. The government currently has trillions of fiscal funds left unused. On the bank account, there is still a lot of room for the government to reduce taxes for enterprises."

View 2: R & D charges list should be charged Billy Li, chief researcher of the China Enterprise Research Institute believes that as soon as possible to reduce corporate financing costs, large-scale tax cuts, can reduce the supply constraints on Chinese companies in many ways, and help companies enhance their competitive advantage.

In addition to the tax burden, Wang Yujun said that companies actually have to pay large amounts of non-tax costs. Wang Yujun said, “Originally, corporate payment projects are complex and there are irregularities in some areas. Once companies deal with government departments, they will face various types of administrative approvals and expenses, which in effect forms institutional transaction costs and increase corporate burdens. ”

Wang Yujun said: "The key to eliminating this arbitrary charge is to establish a list of charges and eliminate random charges on the list." The reporter noted that in view of the above situation, relevant ministries have issued many articles for the company to reduce the burden this year. Among them, the ministries and commissions of the Ministry of Finance issued the "Circular on Implementing Special Clearance and Standardization Work for Enterprises Requiring Charges." It called for the cancellation and reduction of a number of enterprises' fees and charges, effectively reducing the burden on enterprises, curbing all kinds of arbitrary charges, and demanding that charges be confirmed. A fee list management system must be established.

The meeting proposed that, in order to reduce the financial costs of enterprises, the financial sector must create a policy environment for the normalization of interest rates to make profits for the real economy. It is necessary to reduce the price of electricity, promote the market-oriented reform of electricity prices, and improve the coal price linkage mechanism. We must reduce logistics costs and promote the circulation system reform.

In addition to complicated administrative charges, Wang Yujun told reporters that the reason for the high cost of enterprises is that the cost of production is still high. He explained to reporters: “The big cost that companies face today is logistics costs. The cost of logistics in our country is relatively high in the world. The key reason is that some local governments charge excessively high levels of infrastructure such as roads. The cost of some of the road tolls has already been recovered, but it also continues to charge. Such vested interests do not break, and the cost of the company cannot be reduced."

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