The new tax rate adjustment implemented on January 0, 2009 mainly changed the value-added tax rates for three industries, including manufacturing and construction. Among them, the value-added tax rate for the manufacturing industry was reduced from 16% to 13%, and the main tax rate for the construction industry was reduced from 10% to 9%. The tax rates for other industries remain unchanged. In addition, in order to reduce the tax burden of small taxpayers, the state has also adopted a series of tax refund policies. Specifically, the upper limit of the excess tax refund amount enjoyed by small taxpayers is 1 million yuan, which is applicable to the situation where the input VAT exceeds the output tax. In addition, in 2019, appropriate adjustments were made to other aspects of tax policies, such as corresponding provisions on preferential policies for enterprise employee education and training fees.
I am a manufacturing company, how can I reduce my tax burden? If you are a manufacturing enterprise, you can consider taking the following measures to reduce the tax burden: 1. Apply for the policy of enjoying the excess tax refund; 2. Reasonably choose the applicable tax rate and adjust the tax burden; 3. Optimize the business structure and improve economic benefits. .
The new tax policy in 2019 will have an important impact on enterprises, especially those involved in manufacturing, construction and other industries. Understanding relevant policies and regulations and making appropriate adjustments based on the company's own circumstances can reduce corporate tax burdens and improve corporate efficiency.
Legal basis:
Article 28 of the "Interim Regulations of the People's Republic of China on Value-Added Tax" refers to the amount of input tax that taxpayers should deduct after purchasing goods, accepting processing and repair services, undertaking construction and installation services and other taxable activities. The portion that is greater than the tax payable is allowed to be deducted from the value-added tax payable in the next period or to apply for a tax refund.