Your location:Home >Business >

Shenzhen: Comprehensively implement the large-scale tax refund policy for VAT retained tax credits

——

2022-05-30 10:11:18

Sino-Singapore Jingwei, May 27. On May 27, according to the "Shenzhen Release" official account, the Shenzhen Municipal People's Government issued "Several Measures to Further Promote the Steady Growth and Quality of Shenzhen's Industrial Economy".The measure proposes to fully implement the large-scale tax refund policy for the residual value-added tax. From the April 2022 tax filing period, apply to the competent tax authority for refund of incremental tax credits on a monthly basis.

Several measures on further promoting the steady growth and quality improvement of Shenzhen's industrial economy

In order to thoroughly implement the relevant work arrangements of the state and Guangdong Province on promoting the steady growth of the industrial economy, continue to strengthen the policy and service supply for the industrial economy, and further enhance the operational capability of Shenzhen's industrial economy in a higher location with stability and progress, and create an industrial city. A number of measures have been formulated to create a new pattern and create new advantages for a strong city.

1. Formation of a higher-quality industrial investment structure

1. Speed ​​up the planning and construction of major industrial projects.Pay close attention to investment in major high-end advanced manufacturing projects,and accelerate the layout and construction of a number of major projects with a leading role in the industrial chain in the fields ofintegrated circuits, ultra-high-definition displays,new energy vehicles, and high-endmedical equipment .Moderately advance the construction of energy infrastructure projects, and increase investment and construction of major projects in the fields of power plants, power grids, oilfield exploration and development, LNG terminals, offshorewind power,photovoltaics, biomass energy,energy storage, and hydrogen energy.During the "14th Five-Year Plan" period, the city will build 10-15 major advanced manufacturing projects of tens of billions of dollars, and 10-15 major energy projects with a total investment of more than 3 billion yuan.

2. Strengthen investment promotion for major projects in high-end advanced manufacturing industries.Focusing on weak links in the industrial chain, we will increase investment promotion efforts, sort out the list of target enterprises for investment promotion, and improve the level of precise investment promotion.Make an industry map of the city, and do a good job in the input-output evaluation of project investment elements and resources.All districts are encouraged to provide clues of major manufacturing projects to the municipal industry authorities. If the projects are successfully implemented in our city, additional points will be given to the district government's industrial investment performance assessment for clues.Industrial funds are encouraged to introduce major high-end advanced manufacturing projects, and the municipal guidance fund authority can determine the amount of reinvestment based on the actual situation of the landing projects.Service agencies in the park are encouraged to introduce major high-end advanced manufacturing projects. After confirmation, they can be rewarded up to 10 million yuan according to a certain proportion of the fixed asset investment of the landing project.Encourage key enterprises to expand investment in Shenzhen industry, establish an investment negotiation mechanism for high-quality fundraising and investment projects, and guide listed companies and companies planning to be listed for fundraising and investment projects in Shenzhen.

3. Increase incentives and subsidies for major high-end advanced manufacturing projects.The municipal finance increases transfer payments, supports relevant districts to vigorously introduce major high-end advanced manufacturing projects, focuses on land preparation, "nine connections and one leveling", and public facilities and other guarantees, and provides incentives and subsidies to enterprises.For major high-end advanced manufacturing projects that land in the Shenzhen-Shantou Special Cooperation Zone, superimposed funding can be given with reference to the provincial investment policy for major manufacturing projects.The Office of the Leading Group for the Construction of a Strong Manufacturing City shall implement centralized management and scheduling of major high-end advanced manufacturing projects, and organize major high-end advanced manufacturing projects with leading departments of strategicemerging industryclusters (fixed assets investment of more than 10 billion yuan or belonging to the industrial chain Key core links) identification work and report to the municipal government for approval.

2. Build a stronger factor supply system

4. Strengthen the guarantee of industrial land resources.Stabilize the scale of industrial land, accelerate the construction of two high-quality industrial spaces of 100 square kilometers, and promote land preparation, development and construction of larger industrial space preparation areas and pilot areas for contiguous transformation; about 20 square kilometers will be completed during the "14th Five-Year Plan" period. Land preparation for large-scale industrial space; introduce measures to coordinate the interests of land preparation, and promote the contiguous transformation of 25 square kilometers of high-quality industrial space in an orderly manner; further reduce the approval threshold for "industrial reform M1" projects, and take multiple measures to revitalize the stock of industrial land; optimize advanced manufacturing It provides approval services for major projects in the industry, and fully implements the "land-acquisition-start" model.

5. Increase the supply of high-quality industrial housing.Accelerate the planning and construction of 20 major advanced manufacturing parks, formulate technical guidelines for high-quality industrial space design according to the specialized production needs of various industries, and study and promote the new model of "industrial building"; give play to the role of state-owned and state-owned enterprises at the city and district levels to build industrial parks Build and operate a comprehensive platform, supply industrial space in a "quasi-cost" mode, and provide enterprises with packaged entry and full-chain innovation and entrepreneurship services; formulate a reference price system for industrial housing rentals, and incorporate it into the policy of Shenzhen's industrial land and housing supply and demand service platform management. For industrial housing, the lease term and rent shall be determined in accordance with the administrative measures for industrial housing formulated by the competent department, and market entities such as joint-stock cooperative companies shall be guided to implement it by reference.

6. Strengthen indirect financing services for enterprises.Guide financial institutions to support the development of industrial enterprisesby reducing loan interest rates, promoting loan renewal without principal repayment, and increasing the proportion of purecredit loans ; build a municipal comprehensive financial datacredit investigationplatform, and accelerate the collection and use of various enterprise-related credit investigation data. To provide credit investigation services for industrial enterprise financing, focusing on supporting policies such as policy guarantees to further enhance the ability of enterprises to obtain loans; organize the establishment of financial post service teams, and set up financial posts in key streets and industrial parks to provide industrial enterprises with special financing Product docking services; strengthen the evaluation and supervision of credit policies, and include indicators such as the balance, growth rate, and proportion of financial institutions’ manufacturing loans and manufacturing medium- and long-term loans into the scope of regulatory monitoring and evaluation; Enterprises shall handle the loan renewal business as normal, and shall not blindly reluctant loans, withdraw loans, cut off loans, or suppress loans.

7. Broaden direct financing channels for enterprises.Accelerate the establishment of specialized investment fundsfor strategic emerging industry clusters in accordance with the allocation principle of "one cluster, one fund"; introduce policies to support the development of venture capital andventure capitalinstitutions, and build a cluster of international venture capital and venture capital institutions; implement the "small and medium-sized enterprise listing cultivation project" , build a one-stop service platform for the listing of "Xingyao Pengcheng" enterprises, and support enterprises listed in domestic and foreign markets according to the listing cultivation policy; extend the implementation period of the municipal private enterprise stable development fund to support high-quality small and medium-sized enterprises. By the end of 2025, short-term liquidity support at preferential interest rates will be provided to enterprises.

8. Guarantee the power supply of enterprises.Improve the overall mechanism of energy and power supply guarantee, coordinate the city's fuel guarantee, power supply guarantee, and dual control of energy consumption; explore and research distributed power and energy storage development supporting price incentive policies, and increase distributed photovoltaic policy support; Accelerate the construction of the electricity spot market, and encourage enterprises to participate in electricity spot market transactions; cultivate market-oriented demand response resources, and encourage users to actively participate in the demand-side response market; fully complete the transformation of industrial parks to power supply, and implement direct electricity prices for industrial parks that have completed the transformation of power supply. Policy; rolling optimization and orderly electricity consumption plan, effectively guaranteeing the electricity demand of key industrial enterprises, and resolutely avoiding power outages affecting the normal production and operation of enterprises.

9. Promoting "carbon neutralization" with leading demonstration standards.Formulate the Shenzhen Industrial Energy Efficiency Guidelines, establish a green manufacturing evaluation index system, and build a number of green and low-carbon parks; establish and improve the “dual control” assessment system for energy consumption of industrial enterprises, and formulate an action plan for carbon peaking in the industrial field; optimize the allocation of energy resources, according to the law Take measures such as eliminating the inferior and improving the superior, and replacing the energy consumption with the same amount of energy consumption to free up space for energy use, and tilt towards key industries, key enterprises, and major projects in advanced manufacturing; Major projects will be included in the energy budget management ledger, and energy conservation review will be given priority; the newly added renewable energy power consumption in each district during the "14th Five-Year Plan" period will not be included in the assessment of the total energy consumption in the jurisdiction.

10. Optimize ecological environment management.Each district shall organize the evaluation of the regional spatial ecological environment within its jurisdiction in accordance with the law, and formulate the management list of the regional spatial ecological environment.For advanced manufacturing projects that have landed in areas where regional spatial ecological environmental assessments have been carried out, the environmental impact assessments can be simplified or exempted according to law; for major advanced manufacturing projects that require environmental impact assessments, the ecological environment department will take the initiative to intervene in advance to guide the preparation of environmental impact assessment documents. Implement one-time processing of environmental impact assessment and approval; continue to improve the characteristic service of "environmental protection consultant", organize professional institutions to provide free environmental protection consulting services for advanced manufacturing projects, and achieve rapid response and resolution of environmental protection demands.

11. Improve enterprise employment services.Establish a unified human resources supply and demand platform for the whole city, and collect all kinds of recruitment information and service agency business resources in the market and districtonline and offline(30.62 -0.71%,diagnostic stocks), and accurately guide the matching and matching between the supply and demand sides of human resources.Each district builds a platform for normalized communication and docking between key industrial enterprises and human resource service agencies, and strengthens security services for key industrial enterprises; encourages the establishment of labor workstations with counterpart assistance areas, and regularly conducts docking of labor and employment needs of key enterprises; The special market order law enforcement action focuses on rectifying violations of laws and regulations such as publishing false information and driving up market prices.

12. Strengthen the supply of industrial talents in the new era.Focusing on the development needs of strategic emerging industrial clusters, optimizethe construction of key disciplines and majors incolleges and universities , and build a high-level discipline and professional system coveringelectronic information,high-end manufacturing,new materials, new energy, life sciences and other fields.Support higher vocational colleges and technician colleges to build a training model for skilled personnel that is more suitable for the development needs of high-end advanced manufacturing, cooperate with industrial enterprises to carry out "dual" education, and cooperate to build 10-15 exemplary features during the "14th Five-Year Plan" period Industrial colleges, 50 apprenticeship centers or skill exchange and inheritance bases, vigorously carry out order-based talent training.Promote employers, social evaluation organizations, and technical colleges to carry out occupational skill level identification; implement talent programs such as "Pengcheng Craftsmen" and "Skilled Elites", and issue bonuses and support for further studies as required.

3. Build a new development pattern of “dual circulation” that is more smooth

13. Support enterprises to expand the domestic market.Vigorously cultivate and introduce industrial e-commerce platforms, carry out docking activities between industrial enterprises and industrial e-commerce platforms, and increase the online procurement rate and sales rate of industrial enterprises.Support and organize enterprises to participate in various key online and offline economic and trade activities in China, such as the China International Import Expo and the Canton Fair; encourage the issuance of consumer coupons, introduce old-for-new policies for automobiles,home appliances, and smart terminals, and carry out the promotion of new energy vehicles, whole-house intelligence, and smart terminals. activities to speed up the construction of charging and swapping stations.Regularly publish a list of application scenarios such assmart city,smart medical care, smart education, and smart home, collect excellent solutions and organize the implementation of a number of demonstration application projects.Give play to the role of government procurement in promoting enterprise development, and strengthen the procurement of independent innovative products by the government and state-owned enterprises and institutions.

14. Support enterprises to develop international markets.Accelerate the construction of an international trading center for electronic components and integrated circuits, and promote the stability of the supply and price of key components; deepen the construction of a comprehensive pilot area for cross-border e-commerce, continue to promote the construction of international marketing systems such as independent stations and public overseas warehouses, and carry out warehousing, distribution, and marketing. Localized operations such as promotion and after-sales maintenance; support enterprises to participate in well-known overseas exhibitions, promote thetransformation and upgradingof foreign trade bases, and encourage enterprises to go overseas to expand overseas markets; accelerate the construction of the supervision station of the China-Europe train inPinghu, and support the encrypted operation of the China-Europe train; formulate List of key export commodities in RCEP (Regional Comprehensive Economic Partnership) country markets, to guide enterprises to speed up the development of RCEP and the markets along the "Belt and Road".

15. Optimize Shenzhen-Hong Kong land, sea, air and rail transport capacity arrangements.Accelerate the construction of the Liantang port connection point, and further enhance the port connection capacity; coordinate the city's land transportation import and land transportation export needs, and ensure the land transportation needs of goods with special requirements for transportation time limit and method; on the premise of ensuring the safety of epidemic prevention and control, research and implement In the ferry mode, the elimination link is moved back to improve the port connection efficiency.Research will be carried out to increase the sea express line that meets the special needs of electronic products, and improve the customs clearance speed according to the method of "advance declaration, direct loading upon arrival, and non-invasive inspection".IncreaseShenzhen Airport's (6.43 +2.23%,diagnostic stock) large cargo aircraft routes and capacity, organize Shenzhen-Hong Kong cargo charter flights, and optimize the categories of transported goods.Improve the customs clearance environment of the Pinghu Hunan railway freight yard andimprovethe efficiency of railway transportation.

16. Improve the convenience of foreign trade import and export.Promote trade facilitation and liberalization, explore the integration and innovation of port supervision systems, promote the upgrading of sea and air port customs clearance systems and supervision equipment, and explore the implementation of land-based customs clearance models; Promote customs clearance facilitation measures such as "two-step declaration" and "two-stage access"; meet the personalized export needs of enterprises in key areas such as service vehicles and smart terminals, and promote enterprises to expand export scale; promote the processing trade supervision model of enterprise groups, and implement Convenience measures such as free circulation of bonded materials and equipment within the group, reduction or exemption of certain links, etc.Improve the convenience of cross-border settlement of cross-border trade, optimize the external payment settlement process of core enterprises in the supply chain, and support high-quality enterprises in the upstream and downstream of the supply chain to carry out centralized collection and payment of cross-borderRMBfunds under the current account.

4. Implement a higher-level innovation-driven development strategy

17. Build an efficient innovation system.Establish and improvetechnologicalinnovationand success (20.20 -1.37%%,Diagnose stocks) fruit transformation system, support the construction of the above-mentioned innovation carriers, and build an innovative service chain of "concept catalysis-cultivation and incubation-pilot-scale ripening-industrial transformation"; set up an international advanced technology application promotion center to promote strategic, disruptive, cutting-edge Direct application and transformation of advanced technologies and innovations; formulate policies and measures to foster and develop international industry and standards organizations, and accelerate the establishment of several international industry and standards organizations that are urgently needed in science and technology.

18. Accelerate the research on key core technologies.Focusing on the key core technologies that restrict the development of strategic emerging industrial clusters, organize and implement special projects such as independent research on major scientific research platforms, major equipment and key parts and components; support industrial enterprises to participate in the joint construction of key laboratories, and promote key core technologies through joint research and other methods. Independent and controllable; implement industrial foundation reengineering projects, study and formulate the city's key areas of industrial foundation reengineering research catalogues, encourage enterprises to undertake national and municipal industrial foundation reengineering projects, and provide financial support to implementing enterprises.

19. Improve the independent innovation capability of industrial software.Support industry leading and backbone enterprises, industrial software enterprises, manufacturing digital transformation service providers, colleges and universities, etc. to strengthen collaborative research, focus on breaking through the key technical bottlenecks of general-purpose and industry-specific industrial software, and undertake major projects in the field of national-level independent core industrial software for our city The main body of the implementation of the project will be given a maximum of 1:1 supporting funding according to the funds allocated by the state; the collaborative research and engineering pilot application projects of the key core technologies and supporting toolsets of the independent core industrial software will be funded; for the first version of the independent core industrial software, according to The sales for a certain period of time will be funded by the R&D unit; a group of safe and controllable industrial software demonstration application projects will be organized and selected, and the project application party will be funded.

20. Accelerate the digital transformation of manufacturing.Implement the "Lighthouse Factory" demonstration project, build a number of benchmark intelligent workshops and unmanned factories, and provide key funding for the intelligent manufacturing technology transformation projects implemented by enterprises according to the technology transformation support policy.Promote the construction of a nationalindustrial Internetdemonstration base and create a "5G+ Industrial Internet" demonstration park; vigorously cultivate cross-industry, cross-field, industry-level, professional industrial Internet platforms, promote industrial Internet integration applications, and create industrial Internet application demonstration benchmarks; select 100 per year A key industrial park will promote network upgrades and transformations, and a maximum of 1 million yuan will be subsidized according to a certain proportion of the investment cost of the transformation party.Select intelligent manufacturing diagnostic service providers, solution providers and other service institutions, and provide diagnostic consulting services and digital transformation solutions to about 2,000 industrial enterprises above the designated size every year in the form of government procurement and public service.

5. Establish a more resilient industrial chain supply chain operation mechanism

21. Strengthen the monitoring and analysis of the industrial chain and supply chain.Do a good job in early warning and monitoring of the safety and stability of the industrial chain and supply chain, implement a risk reporting system, strengthen the monitoring, analysis and judgment of risk factors, and promptly deal with potential risks and respond to emergencies.Strengthen the monitoring and analysis of market price changes ofbulk commodities andraw materials, and implement measures to ensure supply and stabilize prices of important raw materials such as key chemical products and non-ferrous metals .Lawfully crack down on illegal acts such as price gouging and random fabrication and dissemination of price increase information.

22. Support enterprises to establish an emergency response system to fight the epidemic.Compile a list of key industrial enterprises and their supply chain supporting enterprises, and each district strengthens guidance and services for enterprises' epidemic prevention and control work.Guide and support key enterprises to build a closed operation management system of "two points and one line" for employees' production and life and "designated people, fixed vehicles, and fixed lines" for logistics and transportation in the event of an emergency, so as to ensure that the production and operation order of enterprises is not affected; encourage key enterprises , industrial parks, and port areas are responsible for the construction of isolated housing stock in the city's industrial sector. If the relevant housing stock is used for public epidemic prevention purposes, a certain percentage of construction costs will be subsidized.

23. Maintain the smooth supply chain of the industrial chain.In emergencies such as the epidemic, relying on the cross-regional coordination mechanism for the smooth operation of the industrial chain and supply chain, timely coordinate and solve various chain stabilization demands such as the transportation of materials, the arrival of personnel, and the resumption of work and transportation of suppliers; strengthen the application of tax big data analysis , to help enterprises find supply based on demand and achieve precise connection between upstream and downstream; set up a special area for "Shouwang Mutual Help" on the "Sheni Enterprise" platform, build a supply and demand matching platform for the industrial chain, organize large enterprises to publish supply chain requirements for small, medium and micro enterprises, and promote large, medium and small enterprises. The coordinated development of enterprises.

6. Implement greater tax reduction and exemption policies

24. Implement large-scale value-added tax credits and refunds.Fully implement the large-scale tax refund policy for residual VAT credits. For qualified small and micro enterprises and qualified manufacturing enterprises and other industries, the refund ratio of incremental residual tax credits will be increased from 60% to 100%. From the monthly tax declaration period, apply to the competent tax authority for refund of incremental tax credits.Eligible micro-enterprises and small enterprises can apply to the competent tax authorities for a one-time refund of the existing tax credits starting from the tax filing period in April and May 2022 respectively.Qualified medium-sized enterprises and large enterprises in the manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the existing tax credits starting from the tax declaration period in May and June 2022, respectively.

25. Implement the policy of additional deduction of research and development expenses and pre-tax deduction of equipment and appliances.If the R&D expenses actually incurred in the R&D activities of scientific and technological small and medium-sized enterprises do not form intangible assets and are included in the current profit and loss, they will be deducted according to regulations and will be paid in 100% of the actual amount from January 1, 2022. Pre-tax deduction; if intangible assets are formed, 200% of the cost of intangible assets will be amortized before tax from January 1, 2022.For equipment and appliances newly purchased by small and medium-sized enterprises with a unit value of more than 5 million yuan in 2022, according to the implementation regulations of the Enterprise Income Tax Law, the minimum depreciation period is 3 years. Pre-tax deduction; if the minimum depreciation period is 4 years, 5 years, or 10 years, 50% of the unit value can be deducted as a one-off pre-tax deduction when filing the corporate income tax return of the current year, and the remaining 50% can be depreciated in the remaining years according to regulations. deduct.

26. Implement phased value-added tax and income tax reduction and exemption.From April 1, 2022 to December 31, 2022, small-scale value-added tax taxpayers are subject to a 3% taxable sales income and are exempt from value-added tax; prepaid value-added tax items that are subject to a 3% pre-collection rate, Suspension of withholding VAT.From January 1, 2022 to December 31, 2024, the annual taxable income of small and low-profit enterprises exceeding 1 million yuan but not more than 3 million yuan will be included in the taxable income at a reduced rate of 25%, and 20% will be included in the taxable income. % corporate income tax.

7. Provide better policy and service supply

27. Gradient cultivation of enterprises to become stronger and bigger.A reward of up to 200,000 yuan will be given to companies that are included in the industrial enterprise database above the designated size for the first time and achieve positive growth in output value in the following year; an action plan to promote the high-quality development of "specialized, refined, and new" SMEs will be issued, and national, provincial and municipal specialization will be established. Cultivating echelons of new and special enterprises, providing precise support for R&D innovation, brand quality, listing and financing, etc. for special and special new enterprises, and guiding the rapid growth of special and special new enterprises into manufacturing single champion enterprises; ), specializing and specializing in new "little giants" and enterprises with the title of specializing and specializing in new enterprises will be given a one-time reward; further optimize the implementation of the industrial enterprise expansion and efficiency support plan, and for enterprises that have reached the specified output value scale and output value growth rate within a certain period of time. Give reward.

28. Prevent and resolve the arrears of small and medium-sized enterprises.In strict accordance with the requirements of the "Regulations on Guaranteeing the Payment of Small and Medium-sized Enterprises", we will promote government departments, institutions and large enterprises at all levels in our city to pay the accounts for purchasing goods, projects and services from small and medium-sized enterprises in a timely manner; strengthen the management of accounts payable by large enterprises in accordance with the law, increase Joint punishment for abuse of dominant market position overdue occupation and malicious delinquency of accounts to small and medium-sized enterprises; fully implement the "Guiding Opinions of the Supreme People's Court on Giving Full Play to Judicial Functions to Help the Development of Small and Medium-sized Enterprises" (Fa Fa [2022] No. 2) , strengthen the protection of the legitimate rights and interests of small and medium-sized enterprises, and efficiently handle the cases of delinquent accounts of small and medium-sized enterprises in accordance with the law; organize law firms and legal workers to provide small and medium-sized enterprises with services such as legal publicity, legal consultation, legal physical examination, and legal rights protection.

29. Establish a full-coverage service system for enterprises.Build a normalized and full-coverage enterprise service mechanism of "one thousand strong pairing, ten thousand enterprises in various districts, and long-tail online connection". The top thousand industrial enterprises are led by the municipal industrial authority to carry out "pairing" services, and 10,000 industrial enterprises above designated size. The industrial authorities and enterprise service departments in each district will lead the docking service, and the "long tail" enterprises (that is, small, medium and micro enterprises with a large volume and a wide range) will collect and handle appeals on the "Sheni Enterprise" platform.Deepen the reform of "delegating power, delegating power and providing services", promoting the "free application and enjoyment" model, to achieve precise access to policies that benefit enterprises.

8. Safeguards

30. Strengthen the organization and implementation.Give full play to the overall coordination role of the city's leading group for building a strong manufacturing city and the city's key investment project headquarters to stabilize industrial growth and improve quality, strengthen monitoring and analysis of industrial economic operation, and go all out to ensure key industries, key enterprises and key projects. stable and healthy operation.Relevant departments in all districts should strengthen their responsibilities, focus on the implementation and publicity of various policies and measures and service measures, and ensure that policies, measures, services and results are in place.Units that provide services such as water, electricity, gas, and communications for the construction of major projects should complete access services in strict accordance with the promised time limit and quality.Make good use of "Shen i Enterprise", a unified service platform for commercial entities in Shenzhen, further open up information platforms such as credit reporting and finance, deeply integrate various enterprise-related data and element resources, and accelerate the development of relevant enterprise-related value-added service functions around these measures to provide Provide platform support to stabilize industrial growth and improve quality.

These measures will be implemented from the date of promulgation, and will be valid until December 31, 2025, unless there are clear deadlines.(Sino-Singapore Jingwei APP)

(Responsible editor: RobotRF13015)

Hotspot ranking