B&B tax policy

Since the implementation of the reform of the national and local tax collection and management system, the Shenzhen Municipal Taxation Bureau has pressed the service "upgrade button", put up the "convenient file" for tax processing, continued to optimize "decentralization, regulation and service", and actively implemented tax reduction and burden reduction , continue to reduce institutional transaction costs and make reform results more beneficial to the people. Among them, the coastal B&B economy that has emerged in recent years has become even more prosperous with tax support.

Deepening "delegation, regulation and service" will bring industry development opportunities. "Learn some tax knowledge and enjoy the good policies provided by the state!" Mr. Yang Lixin, the owner of the boutique B&B outside the city wall in Dapeng New District, Shenzhen, participated in the new taxation in the jurisdiction After the establishment of the bureau, he held industry tax policy training. His B&B has recently been upgraded and is ready to welcome the National Day Golden Week. The eastern part of Shenzhen City is home to high-quality mountain and sea resources. With the tourism boom in recent years, many colorful B&Bs have appeared in the coastal area of ??Shenzhen since 2012. Over the past few years, it has gradually become a trend. Dapeng New District, where B&Bs and inns are concentrated, has now become the Lingnan District. The largest gathering place for B&Bs. Binhai B&Bs are mainly independent stores, and small and sophisticated is the main development model. Most of the business entities in the industry are small enterprises and self-employed individuals. Since the beginning of this year, the Shenzhen Municipal Taxation Bureau has continued to deepen the reform of "delegating power, delegating power, delegating regulation and optimizing services", focusing on small and micro enterprises, comprehensively releasing the "dividends" of the reform, and delivering the tax preferential "gift package" to every taxpayer in a timely and full amount, allowing taxpayers to Really get real money tax benefits. Mr. Yang, the owner of the boutique B&B outside the city wall, is one of the many B&B operators who have enjoyed the dividends of the reform. "The preferential tax policy for small and micro enterprises is really good. We can invest more money into the upgrading and renovation of B&Bs. This year our store completed the renovation of two more rooms." Mr. Yang said. The reporter learned that in the field of tax incentives, most B&B operators can enjoy "exemption from value-added tax with monthly sales or turnover not exceeding 30,000 yuan" and "mortgage reduction for small and low-profit enterprises with annual taxable income less than 1 million yuan" 50% of the taxable income shall be subject to corporate income tax at a rate of 20%" and "monthly sales or turnover not exceeding 100,000 yuan will be exempted from education surcharges and local education surcharges". With the implementation of a series of tax reduction and convenience policies, the homestay industry is expected to obtain more generous tax dividends. According to reports, in order to ensure the implementation of preferential tax policies for small and micro enterprises, the Shenzhen Municipal Taxation Bureau quickly adopted a series of measures after the establishment of the new agency to continue to promote the small and micro real economy to reduce costs and increase stamina. On the one hand, we will continue to optimize the declaration verification method and verify the statistical caliber of small and micro enterprises in a timely manner to ensure the accuracy of the data on the number of tax exemption households and tax exemption amounts for small and micro enterprises; rely on data verification to carry out analysis of doubtful points in taxpayer declaration forms. Through information system data comparison, erroneous declarations can be corrected in a timely manner. On the other hand, we should effectively improve the quality of preferential implementation, establish an investigation system for typical enterprises, carry out tax reduction and exemption effect analysis, strengthen case analysis, understand the demands of enterprises, find problems in a timely manner and improve them; implement an implementation tracking and effectiveness mechanism, and do a good job for all parties Collect opinions and lay the foundation for policy improvement. According to statistics, from January to August 2018, there were 322,500 business entities enjoying tax incentives for small and micro enterprises in the city, including 95,900 individual industrial and commercial households and other individual households, and 226,600 enterprises and non-enterprise units. , the value-added tax exemption amount reached 383 million yuan, and the income tax reduction amount reached 565 million yuan.

Targeted tax support creates a high-quality business environment. This year, the B&B industry in Dapeng New District selected the first batch of integrity alliance merchants. Yipinhanshe B&B is one of the first batch of integrity alliance merchants. Operator Han Rui said: I learned a lot of tax knowledge from the taxpayer class organized by the tax department in the jurisdiction. What I like most is the tax promotion activities carried out by the tax bureau on weekdays. Tax staff come to deliver tax laws and answer questions. They can solve many problems on the spot. I hope the tax department We will carry out more activities like this in the future. The reporter learned from the Dapeng New District B&B Industry Association that based on the "tax + industry association" model, the tax department in the jurisdiction actively participated in and promoted the construction of industry standards, and has successively carried out a number of industry events such as "Tax Promotion Ancient City Tour" and "The Construction of the Most Beautiful Inn" Sex-specific publicity and counseling activities have achieved good results. At the same time, risk management methods are used to identify tax-related risks exposed in the homestay industry in the jurisdiction, send point-to-point risk warnings, and carry out professional counseling to vigorously create a good tax compliance atmosphere and help the industry develop high-quality development. "Tourism is an important economic pillar industry in Dapeng. The service contents of the homestay industry tend to be diversified, and the accommodation reception capacity accounts for nearly 70% of the new district's tourism accommodation reception capacity. In recent years, the implementation of a series of preferential tax policies has formed a strong influence on the development of the industry. The continuous optimization of tax services is also conducive to the long-term healthy development of the industry. We would like to thank the Shenzhen Municipal Taxation Department for its support of local economic and social development," said the relevant responsible comrade of the Dapeng New District Culture, Sports and Tourism Bureau. In order to further optimize the business environment, the Shenzhen Municipal Taxation Bureau and the Shenzhen Federation of Industry and Commerce signed a memorandum of cooperation. The two parties will continue to improve the cooperation mechanism, jointly carry out tax law publicity and policy training, actively promote taxation according to law, and vigorously implement taxation preferential policies. At the same time, we will actively create a demonstration platform for tax-enterprise exchanges, unblock tax-enterprise information, explore ways to provide more personalized services to enterprises, and further improve the efficiency of tax services.

The reform of the tax collection and administration system has improved taxpayers’ sense of gain. In June 2018, after the establishment of the Shenzhen Municipal Taxation Bureau, it quickly integrated resources and actively promoted the construction of the electronic taxation bureau to achieve “one-stop processing”; The service hall will be fully integrated and "one-stop service" will be fully implemented; business training and integration will be accelerated to ensure "one-stop service" for business and bring taxpayers a brand new service experience after the institutional reform. "I have been using the electronic tax bureau for several years. After the merger of the state and local taxes, you can log in to one website to complete the entire online declaration process, which is really convenient." Liu Zhihui, the owner of Thielala Inn, said that he can focus more on taxation. Manage store affairs. According to reports, the Shenzhen Municipal Taxation Bureau has built a new electronic taxation platform based on the former Shenzhen State Taxation and Local Taxation Electronic Taxation Bureau to achieve multi-channel integration and full business coverage, providing taxpayers with a comprehensive online taxation experience. At present, online tax processing channels have become the first choice for most B&B and inn operators to handle tax-related matters on a daily basis. In addition to new changes in tax efficiency and service quality, the Shenzhen Taxation Bureau has further launched 108 measures to optimize the tax business environment, covering many aspects such as improving service efficiency, reducing tax burden, optimizing after-tax processes, and standardizing tax law enforcement. , effectively respond to the needs and expectations of taxpayers. In Dapeng, where the homestay industry is concentrated, the taxation department in the jurisdiction has implemented the concept of "institutional reform, service first" and launched a series of innovative measures such as the "Method for Updating Form Filling Templates for Taxpayers and Taxpayers" and the "Serial Number Tax Guide Law", and has successively carried out many The special counseling activities on tax preferential policies for small and micro enterprises, operating methods of the Electronic Tax Bureau, and procedures for new taxpayers were well received by taxpayers in the jurisdiction. Han Fang, the operator of the Grand Hotel in Dapeng New District, Shenzhen, told reporters: "We do not yet have dedicated tax handlers, and we lack professional accounting and taxation knowledge. The convenience measures introduced by the tax bureau have been of great help to us. Many tax-related matters can be handled online, which is really convenient and saves a lot of tax processing time and labor costs. "The continuous reduction of operating costs will help the industry's rapid development. The reporter learned that in the next step, the Shenzhen Taxation Bureau will greatly simplify the tax processing process, certificates, and invoice management, so that taxpayers can enjoy the dividends of the reform and have a greater sense of gain and higher satisfaction.