The provinces, autonomous regions, municipalities directly under the central government and the planned municipalities, the audit office of the xinjiang corps of production and construction, the units of the agency, the audit offices and the offices of the special agents:
The government report 2018 explicitly calls for tax cuts of more than $800 billion for businesses and individuals and more than $300 billion for non-tax obligations for market agents throughout the year. In recent days, the standing committee of the state council has decided to push for new initiatives to support real economic development, and it is expected that the corporate tax burden will be reduced by more than 45 billion yuan a year. To further promote the implementation of tariff reduction policy measures, to promote positive fiscal policies to take root and to raise the awareness of enterprises and the public at large of the importance of tax reduction. At the request of the standing committee of the state council, the following observations are made with regard to the strengthening of audit oversight of the implementation of the tax abatement policy measures:
I. Improved political standing and adequate awareness of the importance of promoting the implementation of tariff reduction and reduction policy measures
Tax cuts are the main manifestation of the synergy of positive fiscal policy convergence and are important initiatives to deepen supply-side structural reforms and reduce real economic costs. Since 2018, a series of tax cuts have been introduced at the central level to support micro-enterprise development and promote innovation in entrepreneurship. In recent years, the national audit institution has consistently made the promotion of tax reduction policies an important element in its policy follow-up audits, with better results. According to the latest deployment of the party's central state council, audit agencies at all levels are required to be more aware of the importance and urgency of promoting the implementation of tax reduction and reduction policy measures, to further strengthen audit oversight, and to keep an eye on the performance of the responsibilities of the regions and departments in advancing the reduction, the location of the policy measures put in place and new developments in the implementation process, to promote the implementation of relevant policies and to promote the effective implementation of active fiscal policies。
Ii. A sharpening of audit focus to facilitate the implementation of tariff reduction policy measures
(i) the reduction of the tax burden on enterprises。
The first is to focus on the implementation and effectiveness of vat reform measures, such as deeper vat reforms, with a view to lowering vat rates, harmonizing the vat small-scale taxpayers standard and piloting the set-off; and on the implementation and effectiveness of vat preference policies, such as agricultural loans and investment by offshore institutions in bond markets。
The second is to continue to focus on the implementation and effectiveness of tax incentives before a one-time tax on fixed assets; on the implementation and effectiveness of enterprise income tax preferences for halving the income tax levied on micro-enterprises; and on the implementation and effectiveness of vat waivers for interest income from loans such as micro-enterprises。
Thirdly, in the context of encouraging r & d innovation, sustained attention is paid to the implementation and effectiveness of r & d plus tax incentives; to the implementation and effectiveness of income tax incentives for high-technology enterprises and s & t-type smes; to the implementation and effectiveness of income tax incentives for start-up and angel-invested individuals to invest in s & t-type enterprises; and to the implementation and effectiveness of income tax incentives to increase pre-tax deductions for general enterprise employees ' education。
The fourth is to continue to focus on improving the implementation and effectiveness of the policy of tax rebates for some products; on the implementation and effectiveness of tax incentives for enterprises that have closed down their activities; and on the implementation and effectiveness of the tax incentives for investment operations of the social security fund and the basic pension insurance fund。
(ii) clean-up norms with regard to charges。
The first concerns the implementation of the catalogue of fees involved. In the light of the list of government funds and administrative services fees, the list of government-priced operating services fees, attention is paid to the continued collection of cancellations, stoppages, exemption from administrative services, unauthorized self-employed fees and the increase of self-charges。
Secondly, attention is paid to the administrative approval of charges for brokering services. In accordance with the provisions of the state council and the people's government at all levels, which regulate the administrative authorization of brokering services, attention is drawn to the fact that the costs of violating the regulations are transferred to enterprises。
Thirdly, attention is paid to administrative resources, executive powers and impact charges. (c) systematically streamline the collection of fees by audit offices and regional firms, with attention to the existence of disguised fees in the form of the use of authority and the monopolistic position of the industry, guarantees of gold, etc.; the existence of irregular charges, fines and contributions against enterprises; the existence of charges to enterprises through designated services, training or evaluation of compliance with standards; and the existence of fees and compulsory charges for self-employment projects for government functions by the chamber of commerce of industry associations。
Fourth is the focus on fees for e-government platforms, logistics, etc. Attention should be focused on the existence of fees to be charged through e-government platforms in the name of technical maintenance fees, service fees, costs of electronic media, etc., and on the availability of separate charge lines, over-standard charges, transfer costs for work in the railways, ports, roads, etc。
Fifthly, attention is paid to the collection of fees for the financing of enterprises. Attention should be focused on the existence of well-known fees; the existence of commercial banks taking advantage of the strong position of loans, binding mandatory charges in the name of financial consultancies, etc.; the transfer of the bank's own costs to the enterprise; and the failure to implement preferential or super-standard fees。
Iii. Completely deployed to complete specialized audits on time and quality
Audit bodies at all levels are to be deployed in a uniform manner, in accordance with the audit office, and are to rapidly deploy and implement tax abatement and reduction audits as part of the policy tracking audit-specific audits of audit projects. Local audit bodies at all levels are expected to strengthen audit oversight of non-tax revenue in future local fiscal revenue and expenditure audits. In addition to reflecting the issues identified in the policy follow-up audit report, the audit office's operational divisions, field offices and outposted offices will, by the end of september 2018, promote the main practices, identified major issues, results and recommendations of the various audit projects, and will submit thematic reports to the audit office。
Office of audit
31 august 2018
This is an open letter
[closed] [printing]
