Second, small and medium-sized enterprises standard After the delimitation, the Ministry of industry and information technology is working with the state. Taxation The relevant departments of the General Administration, the NDRC and other relevant government departments have intensified their efforts to help small and medium-sized enterprises. policy And lower taxes. Alleviate excessive burden It has become the top priority of this round of supporting policies.

"Reducing tax burden has reached a consensus in a larger scope, and put forward suggestions and suggestions for further improving the burden reduction work of enterprises, which may involve more than 100 administrative and institutional fees which are abolished and stopped." An official of the Ministry of industry, who did not want to be named, revealed on July 15th.

However, in the survey, it is learned that some SMEs are not enthusiastic about the policy of "reducing taxes and lightening their burdens". The reason is that "now there are many taxes and trivial taxes, and there are a lot of problems between tax authorities and enterprises. It is doubtful whether the tax reduction policy can really reduce the burden of enterprises."

　　 Heavy tax burden compel enterprises to "reasonable" tax avoidance "

"Previously, the media also disclosed that some small owners could not survive without tax evasion. More private entrepreneurs are paying taxes on the Internet, and if the rules are applied to all taxes, then the result will be almost white handed. Lao Cao said, "judging from the situation of my factory and some friends, this is no exaggeration."

In July 15th, Lao Cao, who had lunch, was lying on the seat of the office.

This is the most enjoyable sight of his day, but he can not help getting upset when he thinks of going to tax in the afternoon, because he has heard that his factory's tax may be re approved not long ago.

The tax paid by Lao Cao is the fixed tax approved by the local tax authorities. "At the beginning, it was 5000 yuan per month, and the cost of stock, labor, electricity, rent, office and so on could be guaranteed." He sighed as he opened his fingers and told the reporter.

For the small enterprises such as Lao Cao, the tax authorities will adopt a regular quota collection method.

Lao Cao pointed out that a car was moving outside the window noodles, patiently explained: for example, we should pay the value-added tax according to the 3% tax rate without tax sales. The price tag is 1030 yuan, and the sales tax without tax is 1000 yuan, so the value added tax payable on the noodles should be 30 yuan. In addition, urban construction tax should be levied in accordance with 7% of value added tax, 3% of value-added tax.

"It's not over yet." Lao Cao continued to say that the personal income tax was also included in the approved tax.

The sum of the total income from each tax year after deduction of costs, expenses and losses is the taxable income of individual industrial and commercial households. The five level progressive progressive tax rate of 5% to 35% is applicable.

"As to how much tax you have to pay, it depends on how much water you have."

When he first got the news, Lao Cao immediately found a relative who was familiar with the local tax authorities. In addition to sending a red envelope, a cheap dinner came down, and the monthly tax paid to him dropped from 5000 yuan to 3000 yuan.

The existing Provisional Regulations on value-added tax stipulates that the value added tax shall be exempt from personal sales. Among them, the starting point for the sale of goods is monthly sales of 2000 yuan to 5000 yuan.

In order to figure out the tax payment, Lao Cao did not spend much time thinking about it. Now it has been "gate clear": if you want to be duty-free, when the quota is approved by the tax authorities, it is necessary to provide enough evidence to explain the real situation of production and operation, and prove that the sales amount has not reached the threshold. When the tax authorities issue a written notice, they will come.

"In fact, a considerable number of local self-employed people, like me, are always trying their best to do everything possible to pay less taxes or even pay taxes. Lao Cao said.

"Previously, the media also disclosed that some small owners could not survive without tax evasion. More private entrepreneurs are paying taxes on the Internet, and if the rules are applied to all taxes, then the result will be almost white handed. Lao Cao said, "judging from the situation of my factory and some friends, this is no exaggeration."

Ma Jianling, a businessman in Hebei who had been in business for 11 years and talked to many of the owners of small and medium-sized enterprises, told the China enterprise daily: "almost all bosses are trying to avoid tax by means of various small movements. Looking for invoices through various channels and cost deduction is one of the ways of "reasonable tax avoidance".