Look at it!These new regulations in July will affect you and me!

Wen | Bao Xing'an

Reduce some stamp taxes, expand the full refund of the full refund VAT tax deduction policy industry scope, and operators shall not sell goods with false discounts ... In July, a number of new law and new rules will be implemented, affecting our lives. From July 1st, the "Printing Tax Law of the People's Republic of China" began to implement. The legislation of stamp duty is a reflection of further implementation of the principle of taxation, which is conducive to promoting the establishment of a modern tax system, enhancing the scientific, stability and authority of the stamp duty legal system, reducing free tailoring, and making tax collection and management more scientific and standardized. The stamp duty of securities transactions was officially written into the stamp duty law. The tax rate was not adjusted. It was still 1 ‰ of the transaction amount. At the same time, the tax rates of some stamps are reduced, the tax rates of processing contracts, construction engineering survey and design contracts, and cargo transportation contracts have been reduced from five in 10,000 to three thousand. The stamp duty is a tax type that is closely related to my country's economic activities. Data from the Ministry of Finance showed that in 2021, stamp duty revenue was 407.6 billion yuan, an increase of 32%year -on -year. Among them, securities trading stamp duty was 247.8 billion yuan, a year -on -year increase of 39.7%. In the first five months of this year, the stamp duty revenue was 216.5 billion yuan, an increase of 13.7%over the same period last year. Among them, the securities transaction stamp duty was 141.3 billion yuan, an increase of 15%over the same period last year. Experts believe that although the stamp duty is a small tax, it is playing a role in various areas of socio -economic life. The effective implementation of the stamp duty law will ensure that the stamp duty will give full play to its excellent tax and escort economic and social development. Starting in July, the full refund of the policy of paying value -added tax reserves has expanded to 7 industry enterprises including wholesale and retail. On June 7, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on the Scope of Expanding the Policy Industry of the Value -VAT Tax Tax Tax Tax Tax", which will wholesale and retail industry, agriculture, forestry, animal husbandry, fisheries, accommodation and catering, residents 'services, residents' services , Repairing and other service industries, education, health and social work, and 7 industries including culture, sports and entertainment industries, including the policy scope of the monthly refund of the total amount of value -added tax increases for the total value -added tax increase, the one -time refund of the existing tax, Essence Eligible industrial enterprises can apply to the competent tax authorities from the tax declaration period in July 2022 to apply for refund incremental tax, and the one -time refund of the existing reserved tax. The expansion of the full refund VAT tax deduction policy industry will further release the tax rebate dividends of active fiscal policies, so that more industries can enjoy the dividend of the tax refund policy, and effectively help enterprises to relieve the difficulty of cash flow. According to the latest data of the State Administration of Taxation, since the implementation of large -scale retention tax refund policies on April 1, as of June 20, the tax refund of 1665.8 billion yuan has been withdrawn to the taxpayer's account. The old policy for retaining tax refund was 12.33 billion yuan, and the cumulative tax refund has been refunded to the taxpayer account. In addition, other new tax reductions, reduction, reduction and slowing fees, a total of about 2.5 trillion yuan. On May 31, the Ministry of Finance issued the "Notice on Further Increased Government Procurement Support SMEs" to increase government procurement support for small and medium -sized enterprises. The notification will be implemented from July 1, 2022. The Ministry of Finance states that strictly implement the government procurement policy for SMEs, adjust the price review discount on the price review of small and micro enterprises, and the price deduction of small and micro enterprises to be given by small and micro enterprises will be increased from 6%-10%to 10%-20%. If large and medium -sized enterprises and small and micro enterprises are subcontracted from small and medium -sized enterprises to small and micro enterprises, the evaluation preferential range is increased from 2%-3%to 4%-6%. At the same time, it has improved government procurement projects for small and medium -sized enterprises. The Ministry of Finance stated that this move aims to implement the relevant requirements of the "State Council's Policies and Measures on Printing and Distributing the Policy of Economic Pares", do a good job of fiscal policy to support the difficulty of relieving difficulties in small and medium -sized enterprises, and help the economy. The revised "Regulations for Supervision of the China Securities Regulatory Commission to send agencies" will be implemented from July 1. The "Provisions" increases the accountability of the sending agency. The following four situations should be held accountable: First, the failure of the major principles cannot be consistent with the Party Central Committee, implement the party's line, policy and policies, and implement poor decision -making deployment of the Party Central Committee. The task arrangement is not effective; the second is that the major risk issues discovered were not found. The problems of major risk issues were not reported and not handled, the risk response was not timely, and the risk disposal measures were unscrupulous; the third was to perform poor management and supervision responsibilities. The access control is not strict and the daily supervision is not due to due diligence; the fourth is other negligence and losses that should be held accountable in accordance with regulations. If the above situation is existing and causing serious consequences or bad effects, it shall be held accountable. The CSRC stated that by revising the "Regulations", further promoting the spirit of supervision, establishing a working mechanism for supervision and accountability for the dispatching agency, and establishing the guidance of strict accountability and accountability of losses. Development in depth, laying a more solid institutional foundation. From July 1, the "Measures for Supervision and Inspection of Accounting Firm" began to implement. The "Measures" clearly states that the regulatory bureaus of the Ministry of Finance in accordance with the authorized supervision and inspection of the Ministry of Finance's authority to supervise and inspect the accounting business in the regulatory area of ​​the securities service business and other specific businesses that the public interests stipulated by the public interests stipulated by laws and administrative regulations, as well as the above -mentioned business involved Registered accountant practice.

The "Measures" stipulates that the accounting firms that meet one of the following conditions are inspected once a year. Last year, a total of 100 central enterprises (including) more than 100 (inclusive) or more (according to the list of central enterprises published by the SASAC), the central financial enterprise (according to the central financial enterprise list announced by the Ministry of Finance), the domestic listed company (excluding the new three boards) and other units provided provided by units and other units provided Accounting firms for annual report audit services; accounting firms with more than 1 billion yuan in business revenue last year; accounting firms with more than 1,000 accountants at the end of last year; other accounting firms with significant influence. The Ministry of Finance stated that the move aims to strengthen the supervision of the CPIC, further standardize the management of the registered accountant industry, continuously improve the quality of audit audit in the accounting accountant, and effectively play the role of registered accountant audits. Recommended reading

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