What are the new changes in the tax law in 2009? What about the tax rates of various taxes?

1. consumption tax 1. On June 1 day this year, the state implemented the reform of refined oil tax and fee, and increased the unit tax of refined oil consumption tax, in which the unit tax of gasoline consumption tax was increased from 0.2 yuan to 1 yuan per liter, and that of diesel oil was increased from 0. 1 yuan per liter to 0.8 yuan, and other unit taxes of refined oil were also increased accordingly. 2. The ad valorem consumption tax rate of tobacco products is raised from 45% and 30% to 56% and 36% respectively. 3. In August this year, State Taxation Administration of The People's Republic of China formulated and promulgated the Measures for the Administration of Minimum Consumption Tax on Liquor in taxable value. According to this method, if the taxable value of liquor consumption tax produced by liquor production enterprises is lower than 70% of the external sales price of the sales unit, the tax authorities shall verify the minimum consumption tax taxable value. 2. VAT 1. Implement consumption-oriented value-added tax, expand the scope of value-added tax deduction, and deduct the value-added tax paid by taxpayers who purchase machinery and equipment. 2. Revise the VAT regulations, partially adjust the occurrence time of the VAT tax obligation, and stipulate that the occurrence time of the tax obligation for selling goods or taxable services is the day when the sales payment is received or the proof of claiming the sales payment is obtained, and the invoice is issued first. 3. The mineral tax rate has been restored from 13% to 17%. 3. In the first half of 2009, the enterprise income tax policy was adjusted (1).

First, the management methods of preferential policies for enterprise income tax are further standardized. The preferential types listed in the preferential management of enterprise income tax include: tax-free income, regular tax reduction and exemption, preferential tax rate, additional deduction, taxable income deduction, accelerated depreciation, income reduction, tax credit and other special preferential policies. The contents of the examination and approval management of enterprise income tax exemption and reduction are: the transitional preferential policies for enterprise income tax in the State Council, the original preferential policies for enterprise income tax that will be retained after the implementation of the new tax law, the preferential policies for enterprise exemption and reduction in ethnic autonomous areas stipulated in Article 29 of the new enterprise income tax law, and the preferential policies for enterprise income tax that will be separately examined and approved in the State Council (currently mainly including the preferential policies for the development of the western region and the reemployment of laid-off workers). The management methods of enterprise income tax declaration are divided into two types: pre-declaration and post-declaration Taxpayers may not enjoy preferential tax treatment if they need to report to the tax authorities in advance but fail to do so according to the regulations. For matters filed after the event, taxpayers can enjoy tax incentives by themselves and attach relevant information when filing annual tax returns. However, if the tax authorities fail to meet the requirements, the preferential treatment enjoyed by taxpayers shall be cancelled and the corresponding taxes shall be recovered.

The second is to clarify the transitional provisions of the old and new preferential policies. First, if the transitional preferential policies of enterprise income tax overlap with the regular tax reduction and exemption and tax rate reduction stipulated in the enterprise income tax law and its implementing regulations, enterprises can only choose the most preferential policies to implement, and they shall not enjoy them in superposition. Once selected, they shall not be changed. However, if an enterprise meets the prescribed conditions, it can also enjoy all the tax benefits stipulated in the Enterprise Income Tax Law and its implementing regulations. 2. If the branch established by an enterprise before March 16, 2007 has enjoyed the relevant tax benefits solely on the basis of the preferential provisions of the original income tax law for domestic and foreign-funded enterprises and meets the policy conditions listed in Document No.39 of the State Council Office [2007], the branch can enjoy the transitional preferential policies for enterprise income tax stipulated in Document No.39 alone. In addition, all preferential policies under the new enterprise income tax law should be enjoyed by enterprise taxpayers. For example, a productive foreign-invested enterprise whose operating period exceeds 10 year can enjoy the preferential policy of "two exemptions and three reductions" from the profit-making year, and branches established before March 16, 2007 can apply separately. Third, enterprises that enjoy transitional preferential policies and preferential policies for the development of the western region can be taxed at half the tax payable calculated according to the applicable tax rate of enterprises during the half-time period of regular tax reduction and exemption. In addition, in other cases, the tax payable calculated according to the statutory tax rate of 25% of enterprise income tax will be taxed by half.

The third is to further refine the specific applicable provisions of individual preferential policies. Specific applicable preferential policies such as 100% deduction of wages paid by enterprises for the employment of the disabled, "three exemptions and three reductions" of investment and operation income of enterprises engaged in state-supported public infrastructure projects, 10% deduction of income from comprehensive utilization of resources to produce qualified products, enterprise income tax reduction and exemption of qualified technology transfer income of resident enterprises, etc.

Fourth, it is clear that the tax collection enterprises shall not enjoy preferential tax treatment for small and meager profit enterprises. The preferential tax policies for small and low-profit enterprises are applicable to enterprises that have the ability to establish accounts and calculate taxable income. Enterprises that have been approved to collect enterprise income tax shall not apply the preferential tax rate for small and meager profit enterprises for the time being without accurate accounting of taxable income. As far as the identification conditions of small-scale low-profit enterprises are concerned, the number of employees refers to the sum of the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises. The number of employees and total assets are determined according to the monthly average value of the enterprise.

(2) Pre-tax deduction policy

The first is to clarify the concept and principle of "reasonable wages". "Reasonable wages and salaries" refers to the wages and salaries actually paid to employees by enterprises in accordance with the provisions of the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or relevant management institutions. The specific principles include: the enterprise has formulated a relatively standardized wage and salary system for employees, which is in line with the industry and regional level; the wages and salaries paid by the enterprise in a certain period are relatively fixed and adjusted in an orderly manner; the enterprise has fulfilled the obligation of withholding and paying personal income tax according to law, and the wage and salary arrangement is not aimed at reducing or evading taxes.

The second is to define the scope of "employee welfare expenses" from the perspective of taxation for the first time. Enterprise employee welfare expenses include the following contents: (1) Equipment, facilities and personnel expenses incurred by welfare departments in enterprises that have not performed social functions alone, including equipment, facilities and maintenance expenses of collective welfare departments such as canteen, staff bathroom, barber shop, infirmary, nursery and sanatorium, and wages, social insurance premiums, housing accumulation fund and labor expenses of welfare department staff. (2) Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation. , including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees of enterprises who have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees. (3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc.

Third, the relevant systems and methods for pre-tax deduction of asset losses have been introduced. On the basis of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Policy of Pre-tax Deduction of Enterprise Asset Losses (Caishui [2009] No.57), State Taxation Administration of The People's Republic of China issued the Notice on Printing and Distributing the Administrative Measures for Pre-tax Deduction of Enterprise Asset Losses (Guo Shui Fa [2009] No.88), which clarified the management regulations of pre-tax deduction of enterprise asset losses under the new enterprise income tax law. The new method divides asset losses into two types: self-calculation deduction and approval deduction, and adopts the exclusion method to determine the items that need to be approved for deduction. That is to say, except for the six kinds of losses such as sales, transfer and sale of assets that occur in the normal operation and management activities of enterprises, they can be deducted by themselves, and the losses of other assets can only be deducted after being approved by the tax authorities. In terms of time limit, the new method shortens the statutory time limit for approval. Compared with People's Republic of China (PRC) State Taxation Administration of The People's Republic of China 13, the time limit for examination and approval of provincial tax authorities is changed from 60 days to 30 days, and the tax authorities below the provincial level cannot exceed 30 days at most. The legal "extension period" is extended from 10 to 30 days. At the same time, the taxpayer's filing period is extended from the original year after 15 days to 45 days. This puts higher demands on the examination and approval work of tax authorities, and also gives taxpayers more time to declare pre-tax deduction.

Fourth, determine the pre-tax deductible reserve and its conditions. The new "Enterprise Income Tax Law" stipulates that the unapproved reserve expenditure, that is, reserve for asset impairment, risk reserve and other reserve expenditures that do not meet the requirements of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, shall not be deducted before tax. At present, the securities industry, insurance industry and financial enterprises approved by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China can withdraw reserves according to law, and pre-tax deduction is allowed for the reserves that meet the requirements.

The fifth is to clarify the deduction policy of handling fees and commission expenses. Fees and commission expenses incurred by an enterprise related to production and operation are allowed to be deducted before tax if they are within 65,438+05% (inclusive, the same below) of the total premium income of the current year after deducting the surrender premium, within 65,438+00% of the total premium income of the current year after deducting the surrender premium, and within 5% of the income amount confirmed by other enterprises according to the agreement or contract, and the excess part shall not be deducted. At the same time, except for entrusting individual agents, the handling fees and commissions paid by enterprises in cash and other non-transfer ways shall not be deducted before tax. Fees and commissions paid by enterprises to relevant securities underwriting institutions for issuing equity securities shall not be deducted before tax. Enterprises shall not include fees and commission expenses in kickbacks, business commissions, kickbacks, entrance fees and other expenses.

Sixth, the standards for supplementary pension insurance premiums and supplementary medical insurance premiums have been clarified. The new enterprise income tax law and its implementing regulations stipulate that the supplementary old-age insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the financial and taxation departments of the State Council. Since June 5438+ 10/day, 2008, according to the relevant national policies and regulations, the supplementary endowment insurance premium and supplementary medical insurance premium paid by an enterprise for all employees working or employed in the enterprise shall be deducted when calculating the taxable income, and the excess shall not be deducted.

(3) Special tax treatment

First, it is clear that the general tax treatment provisions and special tax treatment provisions apply to enterprise restructuring according to different situations. In the division of "ordinary" and "special", a clear boundary has been established, which is higher than the original provisions on "special". For example, the proportion of equity payment involved in the consideration of special restructuring transaction is not less than 85% of the total transaction payment, which is 5 percentage points higher than the original provisions (in terms of income tax treatment, special restructuring was called "tax-free restructuring" in the past provisions, and when the restructuring transaction occurred, the original cost of enterprise assets and equity payment was used as the tax basis, and the profits and losses of assets and equity transfer were not confirmed for the time being, so it was not necessary to pay taxes for the time being, or the tax obligation was postponed to be performed later).

The second is to clarify the income tax treatment method of enterprise liquidation business. First of all, the taxable income should be calculated and determined with the liquidation period as the independent tax year, regardless of whether the liquidation period is actually longer than 12 months or shorter than 12 months; Secondly, the realizable value or transaction price of all assets of the enterprise, the balance after deducting the asset tax basis, liquidation expenses and related taxes and fees, plus the profit and loss of debt settlement, is the liquidation income; Third, the amount of remaining assets shared by the shareholders of the liquidation enterprise is equivalent to the accumulated undistributed profits and accumulated surplus reserves of the liquidation enterprise calculated according to the shareholding ratio of shareholders, which should be recognized as dividend income and exempted from enterprise income tax; The balance of the remaining assets after deducting dividends shall be recognized as the gains or losses of shareholders' investment transfer. Finally, the liquidation income can make up for the losses in previous years.

The third is to further adjust the provisions on the treatment of enterprise income tax in real estate development and operation. State Taxation Administration of The People's Republic of China promulgated the Measures for the Treatment of Enterprise Income Tax of Real Estate Development Business (Guo Shui Fa [2009] No.31), which solved the problem of how to treat real estate development enterprises under the new enterprise income tax law. Compared with the original policy, the following points deserve special attention: First, the tax gross profit rate has been lowered by 5 percentage points. In the current downturn of the real estate market, except for affordable housing and other projects, the taxable gross profit margin of enterprises' sales of unfinished development products has been reduced from 20%, 65,438+05% and 65,438+00% to 65,438+05% and 65,438+05% compared with the document No.365,438+0 issued by the State Administration of Taxation. Secondly, it is clear that the period expenses incurred by the enterprise, the taxable cost of selling and developing products, business tax and surcharges, and land value-added tax are allowed to be deducted in the current period. Finally, continue to emphasize that it is not allowed to approve the collection in advance. Under the circumstances stipulated in Article 35 of the Tax Administration Law, the tax authorities may collect and manage the enterprise income tax payable in the past according to the approved collection method, and gradually standardize it. At the same time, it shall be handled in accordance with the provisions of tax laws and administrative regulations such as the Law on the Administration of Tax Collection, but it shall not be determined in advance that enterprise income tax shall be collected and managed in accordance with the approved collection method.

The fourth is to clarify the problem of enterprise income tax treatment for enterprises to obtain special financial funds. The financial funds that should be included in the total income obtained by an enterprise from the financial department of the people's government at or above the county level and other departments during the period from June 5438+1 October1day to June 65438+February 3 1 day in 2008 can be regarded as non-taxable income, and deducted from the total income when calculating the taxable income: 1.

Fifth, the period of preferential income tax policies for cultural enterprises has been extended. The preferential income tax for cultural enterprises stipulated in the original policy will expire at the end of 2008. According to the provisions of Caishui [2009] No.3 1 and Caishui [2009] No.34, it lasted from 1 in 2009 to1in February. At the same time, publications with sluggish inventory, paper books over 5 years (including publication year, the same below), audio-visual products over 2 years, electronic publications and slides (including micro-reproduction), paper periodicals and calendars over 65,438+0 years can be deducted as property losses before tax. Dull publications with property losses deducted before tax shall be disposed of in future years, and their disposal income shall be included in the taxable income of the year of disposal.

Sixth, other special provisions. For the start-up expenses (preparatory expenses), an enterprise can deduct them in one lump sum in the year when it starts to operate, or deal with them in accordance with the provisions of the new enterprise income tax law on long-term deferred expenses, but once selected, they shall not be changed. Enterprises' donations to specific activities such as post-earthquake reconstruction in Wenchuan, hosting the Beijing Olympic Games and Shanghai World Expo can be deducted in full according to the facts, that is, donations to such specific activities are not affected by corporate profits, and those that are not deducted can be deducted indefinitely. Software enterprises can accurately divide employee training expenses, and are not limited by the deduction standard of employee education funds, and can deduct them in full.