Township State Taxation Work Summary and Work Plan

Classified by tax

In 2019, the value-added tax of Qiankan Township was 671.6.34, which was an increase of 242.175 million yuan from the 4,219,590 yuan in 2019, with a growth rate of 56.39%. The enterprise income tax was 10.8291 million yuan, a decrease of 195,600 yuan from the 10,019,700 yuan in 2019. The growth rate was -1.86, the main reason is that in the 2019 annual cement consolidation process, the withholding tax of 5.833 million yuan, after deducting this factor, increased by 5,638,800 yuan, the growth rate was 121.0%; the consumption tax was priced at 18,000 yuan, slightly less than the 17,000 yuan in 2019 increase.

According to the collection unit

In 2019, the coal mine branch organized income of 68.723 million yuan, an increase of 270.443 million yuan from the 41,619,800 yuan in 2019, a growth rate of 64.9%; the management of the three departments collected 6,343,800 yuan, an increase of 1.51 million yuan over the 4,819,4,430,000 yuan, The growth rate was 31.0%; the inspection directly checked and repaired the tax of 2.4116 million yuan, an increase of 1,312,300 yuan over the 1,019,300 yuan in 2019, with a growth rate of 119.4%.

By industry

In 2019, the national tax of the cement industry in Qiankan Township was 273.18 million yuan, an increase of 669.72 million yuan over the 2019.46 million yuan in 2019, with a growth rate of 32.4%. Among them: the value-added tax is 20,662,300 yuan, which is an increase of 7,659,600 yuan over the 20,019,200 yuan, with a growth rate of 58.9%; the enterprise income tax is 6,729,500 yuan, which is 9.624 million yuan less than the 20,919,000 yuan in 2019, the growth rate is -12.5%. In the cement industry, the national tax in 2019 accounted for 35.4% of the total national tax revenue of Qiankan Township, compared with 38.7% in 2019. The proportion decreased significantly, and the dependence of the tax on cement in the Qiankan Township was weakened.

In 2019, the non-cement building materials industry such as stone mines and limestones in Qikan Township received a total of 9.2234 million yuan of national taxes, an increase of 2.665 million yuan over the 6,539,900 yuan in 2019, with a growth rate of 40.8%. Among them: the value-added tax is 816.91 million yuan, which is 2.848 million yuan more than the 2,819,600 yuan in 2019, the growth rate is 43.7%; the enterprise income tax is 103.43 million yuan, which is 18.1 million yuan more than the 205,330 yuan in 2019, the growth rate is 21.2. %. In the non-cement building materials industry, the national tax revenue in 2019 accounted for 11.9% of the total national tax revenue of Qiankan Township, compared with 10.6% in 2019, and the proportion increased slightly.

In 2019, the national tax of the electronic industry in the Qiankan Township was 2,634,600 yuan, an increase of 962,170 yuan from the 20,719,900 yuan in 2019, with a growth rate of 57.5%. Among them: VAT deposits 25.8721 million yuan, an increase of 937.79 million yuan over the period of 20,634,200 yuan in 2019, the growth rate is 57.4%; corporate income tax warehousing 618,500 yuan, an increase of 243,800 yuan compared with 371,700 yuan in 2019, the growth rate is 65.1 %. The electronic industry extended industry enterprises to import 4.835 million yuan of national taxes, an increase of 261,600 yuan over the 219,900 yuan in 2019, an increase of 117.9%. In the electronic industry and its extension industry, the total national tax revenue in 2019 was 26.8251 million yuan, accounting for 34.6% of the total national tax revenue of Qiankan Township, compared with 31.7% in 2019. The proportion increased significantly, and the contribution of the electronics industry to the national tax of Qiankan Township. More than 1/3.

In 2019, the national tax of the battery industry in Qiankan Township was 8,950,700 yuan, an increase of 4,235,900 yuan over the 4,714,800 yuan in 2019, with a growth rate of 89.8%. Among them: VAT is 7.7 million yuan, which is 3.97 million yuan more than the 3,619,300 yuan in 2019, the growth rate is 105.4%; the enterprise income tax is 209,700 yuan, which is 264,200 yuan more than the 194,500 yuan in 2019, the growth rate is 27.9. %. In the battery industry, the national tax in the 2019 accounted for 11.6% of the total national tax revenue of the Qiankang Township, compared with 8.8% in 2019, and the proportion increased significantly.

In 2019, the national tax of other industries in Qiankan Township was 5,107,400 yuan, an increase of 452,100 yuan over the 4,561,300 yuan in 2019, with a growth rate of 11.9%. In 2019, the national tax revenue accounted for 6.6% of the total national tax revenue of Qiankan Township, compared with 8.5% in 2019, and the proportion dropped significantly.

The achievements of the national tax revenue organization in 2019 in Qiankan Township are gratifying. There are three main reasons why taxes can grow rapidly:

First, the leadership of the party committee and government is effective. In recent years, under the correct leadership of the party committee and government of the Qiankan Township, the Qiankang people have rationally laid out their industrial structure and achieved rapid economic growth. They have formed five major industries featuring building materials, electronics, batteries, diamond saw blades and glass products. The first three of them contribute a lot to tax revenue growth. The economy determines the tax, the economy grows, and the taxation of course increases rapidly.

Second, the economic situation has fully recovered. Affected by the global financial crisis, the economy of Qiankan has been strongly affected in recent years. At the end of 2019, the enterprises in the electronics industry represented a comprehensive recovery, especially in the first half of 2019, and the stocks were basically short-lived at the end of 2019, and the sales were more than normal. In the second half of 2019, energy conservation and emission reduction changed the supply and demand relationship of the building materials market, resulting in a significant increase in the price of building materials. The price of cement clinker rose from 220 yuan/t at the beginning of the year to nearly 500 yuan/t at the highest peak. The value-added space deformed in the building materials industry represented by the company has become larger and the tax revenue has grown rapidly.

Third, the national tax collection and management efforts to strengthen. At the beginning of 2019, the Changxing County State Taxation Bureau rotated the personnel of the Coal Mountain Branch Bureau, from the transitional sub-departmental unit to the sub-departmental unit, and adjusted the administrators of the Qiankan Township. In March, the County Bureau of Inspection Bureau carried out a special rectification of the unprecedented taxation area in Qiankan Township, and directly checked and repaired the total amount of taxation to 2.4161 million yuan, and transferred it to the assessment and re-investment of 1,661,200 yuan. In October, the County Bureau of Collection and Management conducted a special assessment of the battery industry in Qikan Township, with a tax of RMB 2.3936 million. The two actions effectively promoted the timely rate, accuracy and completeness of the tax declaration of the Qiankan Township, and the taxation order was improved.

While seeing the results, we must be soberly aware that the tax situation in 2019 is quite serious, mainly due to both the main and the objective.

Objectively: As the country's giants regulate and control the real estate industry, the impact on the tax structure led by cement and other building materials industries in Qiankan Township is still very large. With the loosening of the national energy conservation and emission reduction policies, the imbalance between supply and demand in the building materials market such as cement is quickly adjusted, and the price decline is already obvious. It is foreseeable that the tax revenue growth of the building materials industry will slow down or even stagnate in 2019. Affected by factors such as the RMB exchange rate, the export industry with strong export dependence is obviously slowing down in the second half of 2019. From November to December, the electronic industry warehousing tax is not as good as the peak period of one month. Qiankan Township is located in the mountainous area, attracting investment difficulties. In 2019, no new scale enterprises were put into production, and there is no new growth point for taxation. Even if new projects are invested in 2019, they will not immediately generate tax benefits.

Subjectively: In 2019, the state taxation authorities increased the collection and management efforts to directly promote the tax collection of more than 6.4 million yuan in Qiankan Township. This factor will be digested in 2019. The relative inadequacy of the national tax collection and management forces also restricts management to increase taxes.

Then, what is the national tax situation in 2019 in Qiankan Township? The following analysis will predict the national taxation task of Qiankan Township in 2019.

Cement industry: Due to the inertia of 2019, the cement industry is expected to maintain a relatively fast growth momentum in early 2019, but the lack of stamina is predictable, and it is good to maintain natural growth throughout the year. In 2019, the storage of 273.918 million yuan, calculated according to the natural increase of about 10%, is expected to be around 20-8-30 million in 2019.

Electronics industry: After a lot of exchanges with many entrepreneurs, everyone agreed that the electronics industry in 2019 is definitely not as good as the conclusion of 2019. The fact that the tax rate slowdown in the months after 2019 is quite obvious. Compared with the retaliatory growth in 2019, there is almost no potential to be tapped in 2019. Under the existing production capacity, it is difficult to reach the height of 2011. It is expected that the national tax of 2019 will be moderately reduced compared to 2019. In 2019, the warehouse was 268.251 million yuan, and in 2019 it is expected to be around 2200-2 million.

Battery industry: In 2019, the battery industry was the fastest growing in all industries, but it must be noted that the growth of the battery industry in 2019 was the most moisture. In 2019, the national tax on the special rectification and special assessment of the Qiankan Township area was based on the battery industry. Of the more than 6.4 million yuan in taxes, about 4 million yuan came from the battery industry. After deducting this factor, the growth rate of the battery industry was actually not large in 2019. Therefore, in 2019, the contribution of the battery industry tax must consider this factor. While fully considering the natural growth factors in 2019, it is necessary to deduct the 2019 management tax increase factor. It is estimated that the national tax revenue of the battery industry in 2019 will be around 6 million.

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Non-cement building materials industry such as quarry, lime, etc.: In 2019, in the case of insufficient potential in the electronics industry and the battery industry, this piece has potential to be tapped. According to the calculation of the unit's pyrotechnics production, the taxable sales and theoretical sales of the quarry industry in 2019 are relatively large. It is expected that the tax increase for management in 2019 can reach more than 1 million yuan. After the second production line of Zhebao Company was put into production in 2019, the VAT deduction for policy reasons was basically consumed within the year, and a new growth point was formed in 2019. The estimated increase is about 1.5 million yuan. The full production of Chuangda Mining is expected to increase by about 500,000 yuan. Of course, this piece is not a growth factor. Due to environmental protection requirements, the closure of several units such as Qinglanling Building Materials Factory, Huachang Building Materials Co., Ltd. and Xingwang Brick Co., Ltd. is the general trend. It is estimated that the reduction will be around 1 million yuan. However, the overall increase of about 2 million is basically a foregone conclusion. In 2019, the total amount of warehousing tax for this piece was about 9.2 million yuan, and it is expected to exceed 11 million yuan in 2019.

Other industries are expected to grow naturally by about 500,000 yuan, and in 2019 it is estimated that the warehousing tax will be 5.5 million yuan.

The above five blocks form the basic framework for the taxation of the Qiankan Township in 2019. It is estimated that the national tax revenue of the Qiankan Township will be around 74.5 million yuan in 2019.