From April 1st, a large number of new regulations will be implemented, affecting your life and mine. Among them, the most anticipated by market players is the official implementation of the large-scale tax rebate policy. This year, it is estimated that the tax rebate will be about 2.5 trillion yuan, of which the remaining tax rebate will be about 1.5 trillion yuan, so as to further reduce the tax and fee cost of market players. For ordinary workers, there is also good news. Sichuan, Hunan, Chongqing, and Fujian will raise the minimum wage, which will make the workers’ pockets swell. For consumers, they will be more assured in the process of ordering take-out in the future. Beijing’s “Online Catering Service Catering Safety Management Specification” has been officially implemented, requiring that the seal of take-out and the opening of the outer packaging bag should not be restored after opening. Various new regulations will bring more sense of gain to the public.
Expansion of tax credits
A variety of tax incentives will begin to release dividends from April. Among them, small-scale taxpayers will be exempted from value-added tax. Specifically, from April 1 to December 31, 2022, small-scale value-added tax taxpayers will be exempted from value-added tax at a taxable sales income of 3%. ; For prepaid VAT items that are subject to a 3% pre-collection rate, pre-paid VAT will be suspended.
At the same time, a large-scale tax rebate policy will also be implemented, and a new combined tax and fee support policy will be implemented this year. For all eligible small and micro enterprises, the refund ratio of incremental tax credits will be increased from 60% to 100%, and the existing tax credits will be refunded in one lump sum before the end of June. Focus on supporting industries such as manufacturing. Expand the scope of full monthly refund of incremental tax credits to all manufacturing industries, as well as scientific research and technical services, electricity, heat, gas and water production and supply industries, and refund the stocks of these industries in one go before the end of this year tax credit.
Wang Jingwen, a senior macro researcher at China Minsheng Bank, said that my country implements a chain deduction mechanism for value-added tax, and the balance of the taxpayer’s current output tax after deducting the input tax is the tax payable, which inevitably generates a tax credit. The tax rebate policy has optimized the tax system. It is not necessary to wait for the company to make sales before deducting it. Instead, the input VAT can be refunded when the equipment is purchased, which will greatly shorten the deduction period, reduce the cost of the enterprise, and increase Comply with the requirements of modern VAT tax system.
“This tax refund policy not only refunds the incremental remaining tax, but also refunds the input value-added tax that has been balance in the previous year, that is, all input value-added tax that has not been offset by output for several years can be refunded, which will undoubtedly further Improve the cash flow of related companies.” Wang Jingwen said.
Wang Jingwen added that before, my country mainly implemented full incremental tax rebates in advanced manufacturing enterprises. This year, the scope of tax rebates will be expanded to small and micro enterprises in all industries, individual industrial and commercial households, and six major industries including manufacturing. All enterprises in the country, so that more enterprises can enjoy the policy dividends.
Four hikes in minimum wage
In addition to tax rebates and exemptions, from April 1, Sichuan, Hunan, Chongqing, and Fujian will also raise the minimum wage standards.
After the increase, the monthly minimum wage standard in Sichuan is divided into three grades, which are 2100 yuan/month, 1970 yuan/month, and 1870 yuan/month in sequence; the three grades of the monthly minimum wage standard in Hunan Province are adjusted to 1930 yuan, 1740 yuan, and 1550 yuan per hour. The three grades of the minimum wage standard are adjusted to 19 yuan, 17 yuan, and 15 yuan; the four grades in Fujian have been raised to 2030 yuan, 1960 yuan, 1810 yuan, and 1660 yuan, with an average increase of 14.59% for each grade; Chongqing continues to implement two grades of minimum wages Standard, the new standard will reach 2,100 yuan and 2,000 yuan per month.
In 2015, the Ministry of Human Resources and Social Security issued a notice stipulating that the minimum wage should be adjusted at least once every two to three years from at least once every two years to at least once every two to three years. Prior to this, Beijing, Tianjin and other places have adjusted the minimum wage standards.
In an interview with a reporter from Beijing Business Daily, Professor Lei Lei from the School of Labor Economics of Capital University of Economics and Business said that the increase in the minimum wage standard will promote the increase in the income of low-income workers. From the original intention of the design of the minimum wage system, it is related to the local basic living standards. The increase in living standards, including the price level, will indirectly lead to an increase in the living cost of residents. The minimum wage standard is generally adjusted every two years or so to ensure that the labor income of laborers can maintain their basic living needs in the local area. In the formulation process, the minimum living expenses of the supported population of the employed person, the consumer price index of urban residents, the social security contributions, housing provident fund contributions and the local average salary of employees should be taken into consideration.
Scope said that there are still some problems with the current minimum wage standard in practice, mainly in two aspects. First, at the macro level, the minimum wage standard does not truly reflect the local living consumption level, that is, the living consumption level is constantly improving, but the minimum wage standard is still relatively low. Second, at the employer level, various harsh conditions may be set or through fines, etc., resulting in employees’ basic wages for normal working hours being lower than the minimum wage, and overtime or other means may be required to make their income higher than the minimum wage . This requires more precise and proactive law enforcement supervision, and a more precise grasp of the company’s wage structure and actual payment.
Beijing takeout must be “seal”
For consumers, the standardization of food delivery will bring more security.
In Beijing, the “Internet Catering Service Catering Safety Management Specification” (hereinafter referred to as the “Code”) will be officially implemented on April 1. The “Standard” requires that catering enterprises should have a fixed business location; the temperature of food delivery and the types of food that are not suitable for delivery are also clarified, and it is required that online catering service providers should arrange the order of meals reasonably, and the first product is easy to store. food; raw food and aquatic products and other food with strict requirements on delivery temperature should not be delivered; food should be packaged and delivered immediately after being prepared. The temporary storage time of perishable food that needs to be temporarily stored should not exceed 1 hour.
At the same time, the “Specifications” require that takeaway distribution boxes should be disinfected no less than once a day, and the cleaning and disinfection conditions should be recorded; in the packaging of food delivery, it is stipulated that hot food and cold food should be placed separately, and food that needs to be stored at low temperature should be There are heat preservation measures; beverages and soups should be packaged separately; directly imported food and non-directly imported food should be packaged separately and should not be placed in the same tableware or container; take-out packaging seals or disposable sealing outer packaging should be used Bags and other sealing methods, the seal and the mouth of the outer packaging bag should not be able to recover after opening.
For the delivery staff, the “Specification” also requires that the delivery staff should not open the outer packaging of food during the delivery process, and the delivery should be terminated if food contamination occurs. During loading and unloading, the doors and covers of the delivery equipment and facilities should be opened and closed; Meets temperature requirements for food safety.
Wang Peng, associate professor of Renmin University of China, told the Beijing Business Daily that food delivery has always been an important part of people’s livelihood, but the industry standards belong to a very vague area. How to define its quality, how to ensure temperature, and how to prevent and control the epidemic The situation, whether the outer packaging has an environmentally friendly design, and whether the safety requirements are strictly enforced are all meticulous and trivial issues. The introduction of relevant management regulations, to a certain extent, provides a guideline for the standardized management of the relevant platform economy, which is conducive to defining the “rights, responsibilities and interests” of all parties. All parties have a ruler, which can better promote the catering industry. The development of the food delivery industry.
Beijing Business Daily reporter Tao Feng Lv YinlingReturn to Sohu, see more
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