Original title: The budget allocation of the special fund of 400 billion yuan to support small and micro enterprises with tax rebates has been released
On March 22, the Ministry of Finance released the “2022 Budget Allocation Table of Special Funds for Supporting Small and Micro Enterprises Retained Tax Rebates”. Remaining tax refund.
According to the budget allocation table, among the 400 billion yuan of special funds, 304.215 billion yuan of special funds to implement the newly introduced tax rebate policy, and 95.785 billion yuan of special funds to support small and micro enterprises to implement the system of tax rebates according to the original policies. From the perspective of the regions that received funds, Beijing received 22.55 billion yuan, Jiangsu Province received 37.871 billion yuan, and Shanghai received 22.522 billion yuan.
It is understood that on the basis that the Ministry of Finance bears 50% of the tax rebate funds according to the current tax system, the transfer payment funds of 1.2 trillion yuan from the central government will be released in a timely manner, including the newly introduced special funds for the tax rebate policy, other tax rebates, tax reductions and fee reductions. Special funds and special funds for supplementing county and district financial resources.
He Daixin, director of the Financial Research Office of the Institute of Financial and Economic Strategy of the Chinese Academy of Social Sciences, told the “Securities Daily” reporter that this year, the scale of retained tax rebates accounted for a large proportion of the total scale of tax reduction and fee reduction, and the 1.5 trillion yuan of retained tax refunds required the central government Financial support is provided in a timely manner, and the establishment of the above-mentioned special funds is conducive to ensuring the effective implementation of the tax refund policy.
Zhang Yiqun, deputy director of the Performance Management Committee of the China Society for Finance and Economics, told the Securities Daily reporter that the country has continuously implemented large-scale tax and fee reduction policies. On the other hand, it will intensify the tension of local financial funds and increase the contradiction between revenue and expenditure. In addition to the 50% tax rebate fund borne by the central government according to the current tax system, the state has introduced a VAT refund policy this time. By increasing transfer payments, it will further increase the source of local finance, especially the financial sources and control capabilities of cities and counties, and arrange 12,000 yuan. The transfer payment of 100 million yuan will be mainly used for tax rebates, which will effectively alleviate the shortage of local fiscal tax rebate funds.
“This time, the country has increased its efforts in transfer payments, which fully reflects the principles of openness, transparency, fairness and rationality, focusing on ensuring basic people’s livelihood and economic stability. All the remaining tax credits of the industry should be refunded without leaving any dead ends. This has played a crucial role in my country’s active response to the complex international situation and the impact of the epidemic, and has provided a foundation for stabilizing China’s economic fundamentals and maintaining economic vitality and resilience. Important financial support.” Zhang Yiqun said.
The Ministry of Finance stated that special funds are included in the scope of direct financial funds, and dynamic monitoring is implemented to prevent idle misappropriation, to ensure that tax rebate funds go directly to market entities, and local subsidies go directly to the grassroots level in cities and counties. Special funds shall not be used for the construction of government buildings, and shall not be used for the construction of various image projects and performance projects, and shall not be used for expenditures such as land reserves and new projects for the renovation of shanty towns.
“This time, the direct access to market entities has become an important highlight. The central government’s transfer payment funds go directly to the local finance, becoming an important source of funds for the local government’s residual tax rebate, ensuring that the residual tax rebate can be refunded to the enterprise in full and in time.” Zhang Yiqun suggested, On the one hand, it is necessary to further improve the tax rebate mechanism, establish corporate tax rebate files, and refund taxes according to corporate bills;
He Daixin said that the direct access of tax rebate funds to the city and county levels is another new measure following the normalization of direct fiscal funds to the city and county levels, which is an important direction for the reform of the financial system. In the next step, it is necessary to ensure that the “red envelopes” of tax rebates are pocketed in time, to ensure that the special funds are used exclusively, and to give full play to the role of tax rebate funds to relieve difficulties for enterprises. It is necessary to let market players understand the operation process of retained tax refund. (Bao Xing’an)
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责编：张慕琛 ]