2019年减税降费相关新政策公益培训

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）税务师事务所有限公司在清创空间会议室圆满举办“2019年减税降费相关新政策公益培训”，尤尼泰税务专家张丽红进行新政策讲解。

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.

培训主要内容包括：

The main contents of the training are as follows:

1、为推进增值税实质性减税，2019年发布了《财政部、税务总局、海关总署发布

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年发布了《关于实施小微企业普惠性税收减免政策的通知》，进一步支持小微企业发展，实施小微企业普惠性税收减免政策，对月销售额10万元以下（含本数）的增值税小规模纳税人，免征增值税。对小型微利企业年应纳税所得额不超过100万元的部分，减按25%计入应纳税所得额，按20%的税率缴纳企业所得税；对年应纳税所得额超过100万元但不超过300万元的部分，减按50%计入应纳税所得额，按20%的税率缴纳企业所得税。

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、为支持制造业企业加快技术改造和设备更新，财政部、国家税务总局印发《关于扩大固定资产加速折旧优惠政策适用范围的公告》，明确优惠政策适用范围，固定资产加速折旧优惠的行业范围，扩大至全部制造业领域，本公告发布前，制造业企业未享受固定资产加速折旧优惠的，可自本公告发布后在月（季）度预缴申报时享受优惠或在2019年度汇算清缴时享受优惠。

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.

最新政策的发布实施，确保小微企业普惠性减税、深化增值税改革等系列惠民举措在基层落实落地，一系列减税降费优惠政策，形成对就业和创新的巨大吸引，对稳就业和产业转型升级将发挥积极作用，同时也能够保证纳税人及时充分享受改革红利。

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.