In fact, the preferential policies of value-added tax and enterprise income tax implemented in many places are not directly tax reduction or exemption, but are supported in the form of "first levy and then return". Enterprises pay taxes as usual in the month, and the state will take some of it, which is fixed, and the rest can be used for planning. Local governments can commend and distribute them to enterprises that have contributed to local finance in the form of support and reward. Although it is not a direct tax cut, it has achieved its goal and actually got a tax dividend for enterprises.
Two major preferential tax policies for headquarters economy: tax preference and approved collection.
Some provinces with good local policies, such as Chongqing and Jiangsu, have been implemented since 2008. The policy has been introduced for a long time, and it is stable for a long time. What is important is that the tax rebate ratio is high! It is favored by enterprises all over the country. The local retention of value-added tax and enterprise income tax is 50% and 40% respectively, and the value-added tax and enterprise income tax are returned to 70%-90% of the local retention. For example, if a trading company pays an annual tax of 3 million yuan, it can get a tax refund of about 6.5438+0.2 million yuan for the whole year and return it the next month.
The tax refund policy is not required by the region and can be enjoyed by most industries in the country. Because it is a headquarters economic model, enterprises do not need to come to work in local entities, but only need to set up a new limited company or subsidiary or branch in the form of tax registration to undertake the normal operation of the main company and pay taxes legally. However, some industries such as labor services, human resources, bulk trade and precious metals are not allowed to enjoy this policy.
Of course, there is also the approved collection policy mentioned above. If the tax rebate policy is mainly to solve the problem of high enterprise value-added tax, then the approved collection policy is mainly to solve the problems of lack of cost tickets, high enterprise income tax and high dividend tax. Through the verification and collection of individual proprietorship, part of the missing ticket business of the main company is contracted, and it can be written off after invoicing. The comprehensive tax burden is within 3. 16%. For example, if the invoice is 4 million yuan, you can pay * * meters only by paying taxes in the previous period 1.2 million yuan, and the remaining funds in the account can be freely withdrawn.