How to pay taxes on the 38.34 million service fee of chain Internet cafes？ Shanghai tax authorities do this.

Since the beginning of this year, the municipal taxation department has taken the opportunity of institutional reform to tailor-made "targeted" service measures for various enterprises, further helping generate, a private economy, to create vitality, to promote the gradual transformation and upgrading of established state-owned enterprises, and to effectively serve enterprises in a new journey of high-quality development. Today and tomorrow, Xiaoyan will take you to know what the tax authorities in our city have done to serve enterprises. Today, let’s take a look at how the municipal tax department serves the development of private enterprises.

Inter-departmental cooperation to support the innovation and development of private enterprises

Private enterprises that support half of China’s economy have contributed more than 70% of technological innovation. In order to make the innovation source of private economy fully flow in, the enjoyment of high-tech tax preferential policies is undoubtedly one of the effective tools.

As the first private enterprise in Shanghai with the qualification to operate a chain Internet cafe, Shanghai Wangyu Information Technology Co., Ltd. revealed to Songjiang District Taxation Bureau the problems encountered by the enterprise in the investigation: the enterprise has a service fee of 38.3443 million yuan for joining the management system, and there are different opinions between the enterprise and the high-tech certification office on whether this income belongs to high-tech products.

The person in charge said: Whether it can be recognized as a high-tech enterprise and enjoy the preferential corporate income tax rate is particularly important for us technological innovation enterprises. If it cannot be identified, it will directly affect the high-tech qualification of our enterprise and the enjoyment of preferential policies.

To this end, the research team of Songjiang District Taxation Bureau immediately reported the problem to the Municipal Taxation Bureau, and the Municipal Bureau cooperated with other departments, actively communicated and negotiated with the Municipal High-tech Certification Office, and decided to hold a special "inquiry meeting" for enterprises to solve the problem. After the research and discussion of experts in the high-tech accreditation industry, the Municipal High-tech Accreditation Office finally recognized the enterprise’s statement and determined that the income can be included in the income of high-tech products. The relevant person in charge of the enterprise said that after successfully solving this problem, enterprises can enjoy a total tax reduction of nearly 5 million yuan in 2016 and 2017.

In addition to policy judgment, how to obtain the qualification certificate of high-tech enterprises faster is also the focus of enterprises’ attention. Many "dual-innovation" enterprises have reflected the "blocking point" problem encountered in the process of high-tech application: the application materials for high-tech certification contain some tax-related information, but the tax-related information is more professional and difficult to fill in. If the preparation is not in place, it is likely to lead to the failure of the "high-tech" application in the current year and delay the time for policy enjoyment.

In view of the problems raised by enterprises, Yangpu District Taxation Bureau and Yangpu District Science and Technology Commission jointly optimized the audit process of high-tech enterprises. The original "serial audit" mode of "science and technology commission first, then tax" was changed to the "parallel audit" mode carried out by two departments simultaneously. After receiving the list of enterprises applying, the district science and technology commission shared it as soon as possible. At the same time, the tax department began to "pre-examine" the tax-related materials, actively reminded and publicized the relevant policies and regulations, and gave enterprises sufficient time to make corrections. Through pre-counseling, the pass rate of enterprises applying for "high-tech" for the first time will be greatly improved, which will add impetus to enterprises’ accelerating the transformation of technological achievements and smoothly entering the fast lane of innovation and development.

Serving "going out" and escorting the overseas development of private enterprises

At present, "going out" is no longer the "patent" of multinational companies and large state-owned enterprises, and many private enterprises, even small and medium-sized enterprises, have begun to take advantage of the wind to go abroad. Recently, the Qingpu District Taxation Bureau conducted a special investigation on this kind of enterprises. Through field visits to a number of high-tech start-up private enterprises such as Huace Navigation and Universal Navigation located in the Beidou Industrial Park of Xihongqiao, it was found that these enterprises have strong technical research and development and market development capabilities, but they often lack sufficient understanding and adaptability to cross-border tax-related policies in the process of "going out to sea".

In order to fill this "short board" and help enterprises avoid potential tax-related risks, researchers have launched a series of classified "targeted" service measures, so that policy guidance can accurately match the pace of enterprise development, including: compiling "Guidelines for Tax Services and Management of Going Out Enterprises", and "peer-to-peer" directional push to 127 enterprises in the area to put a security lock on their cross-border business activities; Specially implement "country-by-country" guidance for small and medium-sized enterprises with high risks due to lack of experience, and invite a group of enterprises with manufacturing projects in Southeast Asian countries to open special exchange meetings; For enterprises that intend to "go out", they should actively communicate with Xihongqiao Development Zone, improve and optimize the service framework systematically through the combination of "regional promotion" and "personalized counseling", and give long-term tax support from the source.

The person in charge of the enterprise revealed that the international environment is complex and changeable, and the unfamiliar tax system and collection and management model are severe challenges. Thanks to the escort of the tax department, it paved the way for the overseas development of the "going out" enterprises in the park.

The relevant person in charge of the Qingpu District Taxation Bureau said: When the comprehensive cross-border tax-related services of the taxation department are combined with the technological advantages of the enterprises’ own products, it not only stimulates the international competitiveness of’ going out’ enterprises, but also sets up a good demonstration effect in the region, so that more enterprises dare to invest in the sea. In just one year, the number of enterprises in the region investing in overseas targets has increased by more than 50, with an additional investment of 2.55 billion yuan.

Pudong New Area is the forerunner of Shanghai’s opening to the outside world and plays an extremely important role in Shanghai’s "going out" strategic planning. Zhongman Oil and Gas Group Co., Ltd. is a private oil service company registered in Pudong. Enterprises seized the opportunity of the "Belt and Road Initiative" and cooperated with Gazprom and Petronas Malaysia to jointly develop drilling business in Middle East countries. By the end of 2017, the amount of foreign investment reached 1.228 billion, and the income from overseas business accounted for more than 80% of the total income.

Faced with such a huge volume, the investigators of Pudong New Area Taxation Bureau tailored the service plan "one-on-one". In order to safeguard the legitimate rights and interests of enterprises and strive for the maximization of tax-related rights and interests, the regional bureau took the initiative to come to the door, introduced the international tax agreements and international common practices to enterprises in detail, advised enterprises to issue the Resident Identity Certificate in time, and helped them successfully complete the credit for the 102 million yuan tax paid in Iraq, effectively serving the "going out" enterprises to achieve stability and prosperity.

After reading today’s content, are you satisfied with the practice of the tax department? Tomorrow, Xiaoyan will show you how the tax department supports the development of large enterprises and traditional state-owned enterprises. See you tomorrow!

(The original title is "How to pay the service fee of 38.34 million Internet cafes? The tax authorities do this ")