At present, there are 18 types of taxes in China, and the division of tax revenue and local government has become an important part of China's financial management system. According to different types of taxes and policy needs, ** and local ** have different distribution ratios in terms of tax revenue.
*Tax: refers to a series of taxes collected and managed by the Customs, including consumption tax (including the part collected by the customs in the import link), vehicle acquisition tax, ship tonnage tax, customs duties, and import value-added tax collected by the customs. The revenues from these taxes are owned by *** and are used for national public services and infrastructure construction.
Local tax: refers to a series of taxes collected and managed by the local government, including urban land use tax, cultivated land occupation tax, land value-added tax, real estate tax, vehicle and vessel tax, deed tax, environmental protection tax and tobacco tax. The revenue from these taxes is mainly owned by the local government** and is used for local public services and infrastructure construction.
*Local sharing tax: refers to the taxes jointly managed and distributed by *** and local**, including value-added tax, enterprise income tax, personal income tax, resource tax, and stamp duty. The revenue from these taxes is divided between *** and local ** according to a certain proportion, and is used for national and local public services and infrastructure construction.
In the local sharing tax, the sharing ratio of the local government and the local government varies according to the policy needs and different types of taxes. Generally speaking, the proportion of ** is higher to ensure the funds needed for national public services and infrastructure construction. However, in some specific types of taxes, the proportion of local ** will be relatively high to encourage the development of the local economy and attract investment.
It can be seen from the first that the two major taxes that private small and medium-sized enterprises will be involved in are value-added tax and enterprise income tax, which are all local shared taxes. Therefore, in order to attract investment, many places give a certain percentage of tax rebate support to enterprises registered in local parks. Many enterprises do not understand what is the essence of tax rebate supportUnderstand how the tax revenue is divided with the local government to roughly understand what the operating logic of this tax preferential park is, to put it simply, the enterprise first provides tax for the local government, and the local government takes out a part of the tax to return to the enterprise after earning the tax to support the business development of the enterprise. For example, after enterprise A is registered and settled in a preferential park, it pays 10 million yuan of value-added tax and 5 million yuan of enterprise income tax in a year. According to our country's tax share, the local finance will actually collect 5 million value-added tax and 2 million income tax. For the local government, if the enterprise does not come here to register, then the 7 million tax revenue is not there, so before the enterprise comes to register, the local government will say that the reason is to give the enterprise 80% of the tax contribution to the enterprise return support. That is to say, enterprises can get 7 million * 80% = 5.6 million tax rebate support.
This method can reduce the tax burden of enterprises under reasonable complianceFor local governments, it can not only increase fiscal revenue for local governments, but also contribute GDP data to local governmentsSo it's a win-win situation for both sides. Therefore, there are such preferential parks in Jiangsu, Shandong, Chongqing and other places. Basically, 60%-90% of the support rewards will be given to the settled enterprises according to the tax payment of the enterprises, and they will be cashed out once a month. And many of them do not require corporate entities to go to the office for investment, just by leaving the registered address to enjoy such a policy. For those enterprises with high tax burden, they can choose the appropriate park to enjoy the policy according to their actual situation, so as to reduce the tax burden of enterprises in compliance.
For more tax issues, please pay attention to "Xiao Ming** Department".