中英文對照！政府工作報告提了這些稅費大事兒

3月5日，第十三屆全國人民代表大會第五次會議在北京開幕。國務院總理李克強作政府工作報告，提到的部分稅費大事兒摘錄如下。

2021年工作回顧

A Review of Our Work in 2021

原文：優化和落實助企紓困政策，鞏固經濟恢復基礎。上億市場主體承載著數億人就業創業，宏觀政策延續疫情發生以來行之有效的支持路徑和做法。去年新增減稅降費超過1萬億元，還對制造業中小微企業、煤電和供熱企業實施階段性緩繳稅費。實踐表明，減稅降費是助企紓困直接有效的辦法，實際上也是“放水養魚”、涵養稅源，2013年以來新增的涉稅市場主體去年納稅達到4.76萬億元。加強鐵路、公路、航空、海運、港口等運輸保障。加大對受疫情影響嚴重行業企業信貸投放，繼續執行小微企業貸款延期還本付息和信用貸款支持政策，大型商業銀行普惠小微企業貸款增幅超過40%，企業綜合融資成本穩中有降。

We refined and implemented policies for easing the difficulties of businesses and consolidated the foundation of economic recovery. As over one hundred million market entities have given several hundred million people the opportunity to go into business or secure employment, we have continued with the supportive macro-policy roadmaps and approaches that have proved effective since the epidemic began.Tax and fee reductions introduced last yeartotaled more than one trillion yuan. In addition, tax payments were postponed for micro, small and medium enterprises (MSMEs) in manufacturing as well ascoal-fired power plants and heating-supply enterprises as a temporary measure.Tax and fee reductions have proved a direct and effective way of helping enterprise sease their difficulties. In reality, they also help nurture business growth andcultivate sources of tax revenue. Last year, revenue generated from taxpayingmarket entities registered since 2013 reached 4.76 trillion yuan.We strengthened the capacity of railway, highway,aviation and maritime transportation as well as harbors. We boosted the creditsupply to industries and enterprises severely affected by Covid-19. We continued policies for micro and small businesses to defer principal and interest repayments on loans and take out more collateral-free loans. Inclusive finance lending by large commercial banks to micro and small businesses increased by more than 40 percent, and overall financing costs of businesses dropped steadily.

原文：強化創新引領，穩定產業鏈供應鏈。加強國家實驗室建設，推進重大科技項目實施。改革完善中央財政科研經費管理，提高間接費用比例，擴大科研自主權。延續實施研發費用加計扣除政策，將制造業企業研發費用加計扣除比例提高到100%。強化知識產權保護。開展重點產業強鏈補鏈行動。傳統產業數字化智能化改造加快，新興產業保持良好發展勢頭。

We promoted innovation-driven development and stabilized industrial and supply chains.We boosted the development of national laboratories and promoted implementation of major science and technology programs. We reformed and refined the management of central government funding for scientific and technological research, increased the proportion of indirect expenses for research projects, and gave institutes more decision-making powerover their research.We continued the additional tax deduction for R&D expenses and increased this deduction to cover 100 percent of suchexpenses for manufacturing enterprises. Intellectual property right protection was strengthened. Weak links in the industrial chains of key industries were reinforced and upgraded. Digital and smart technologies were adopted intraditional industries at a faster rate, and emerging industries maintained good momentum for development.

2022年政府工作任務

Major Tasks for 2022

原文：強化就業優先政策。大力拓寬就業渠道，注重通過穩市場主體來穩就業，增強創業帶動就業作用。財稅、金融等政策都要圍繞就業優先實施，加大對企業穩崗擴崗的支持力度。各類專項促就業政策要強化優化，對就業創業的不合理限制要堅決清理取消。各地都要千方百計穩定和擴大就業。

We will strengthen the employment-first policy. We will work to broaden the employment channels, promote employment stability by keeping the operations of market entities stable, and harness the role of business startups in boosting employment. Fiscal and financial policies will facilitate implementation of the employment-first policy, and greater support will be provided for enterprises to stabilize and expand employment. All dedicated employment policies will be strengthened and improved, and we willresolutely act to over haul or abolish excessive restrictions on employment andbusiness startups. All local governments must use every possible means to stabilize employment and expand it further.

原文：實施新的組合式稅費支持政策。堅持階段性措施和制度性安排相結合，減稅與退稅并舉。一方面，延續實施扶持制造業、小微企業和個體工商戶的減稅降費政策，并提高減免幅度、擴大適用范圍。對小規模納稅人階段性免征增值稅。對小微企業年應納稅所得額100萬元至300萬元部分，再減半征收企業所得稅。各地也要結合實際，依法出臺稅費減免等有力措施，使減稅降費力度只增不減，以穩定市場預期。另一方面，綜合考慮為企業提供現金流支持、促進消費投資、大力改進增值稅留抵退稅制度，今年對留抵稅額實行大規模退稅。優先安排小微企業，對小微企業的存量留抵稅額于6月底前一次性全部退還，增量留抵稅額足額退還。重點支持制造業，全面解決制造業、科研和技術服務、生態環保、電力燃氣、交通運輸等行業留抵退稅問題。增值稅留抵退稅力度顯著加大，以有力提振市場信心。預計全年退稅減稅約2.5萬億元，其中留抵退稅約1.5萬億元，退稅資金全部直達企業。中央財政將加大對地方財力支持，補助資金直達市縣，地方政府及有關部門要建立健全工作機制，加強資金調度，確保退稅減稅這項關鍵性舉措落實到位，為企業雪中送炭，助企業煥發生機。

We will implement a new package of tax-and-fee policies to support enterprises. We will continue to take temporary steps and institutional measures and apply policies for both tax reductions and refunds.First, we will extend tax and fee reduction policies that support manufacturing, micro and small enterprises and self-employed individuals, and expand the scale and scope of these policies. Atemporary exemption on VAT payments will be granted to small taxpayers.Corporate income tax on annual taxable income of between one million and three million yuan will be halved once again for micro and small enterprises. Local governments should also adopt effective tax-and-fee reduction steps based on local conditions and in accordance with the law to maintain the scale of tax-and-fee reductions and keep market expectations stable.Second, to improve the cash flow of enterprises,promote consumption-driven investment, and further improve the system for refunding VAT credits, we will issue VAT credit refunds on a big scale this year. We will give priority to micro and small enterprises, refunding outstanding VAT credits to them in one lump sum by the end of June, while also fully refunding newly added credits. With a focus on supporting manufacturing,we will work to fully resolve problems in refunding VAT credits in manufacturing, research and technical services, environmental protection,electricity and gas, and transportation industries. Such a substantial increasein VAT credit refunds will help strongly boost market confidence.Tax refunds and cuts are expected to total 2.5trillion yuan this year. VAT credit refunds will account for 1.5 trillion yuan of this sum and all go straight to enterprises. The central government will provide greater fiscal support for local governments and allocate fiscal subsidies directly to the prefecture and county levels. Local governments and relevant departments should develop sound systems to allocate funds more effectively. We must ensure that the critically important policy of tax refundsand cuts takes full effect, in order to provide enterprises with timelyassistance and help them generate fresh vitality.

原文：加強金融對實體經濟的有效支持。用好普惠小微貸款支持工具，增加支農支小再貸款，優化監管考核，推動普惠小微貸款明顯增長、信用貸款和首貸戶比重繼續提升。引導金融機構準確把握信貸政策，繼續對受疫情影響嚴重的行業企業給予融資支持，避免出現行業性限貸、抽貸、斷貸。發揮好政策性、開發性金融作用。推進涉企信用信息共享，加快稅務、海關、電力等單位與金融機構信息聯通，擴大政府性融資擔保對小微企業的覆蓋面，努力營造良好融資生態，進一步推動解決實體經濟特別是中小微企業融資難題。

We will encourage the financial sector to provide more effective support to the real economy. We will make good use of instruments to support inclusive loans to micro and small businesses, and increase re-lending for agricultural and small enterprises. We will strengthen supervision and assessment to promote a marked increase in inclusive loans to micro and small businesses and a further rise in the proportion of collateral-free loans and first-time loans. We will see that financial institutions have a good understanding of credit policies, ensure continued financing support for industries and enterprises hit hard by Covid-19, and prevent industry-wide lending restrictions, forced early repayment of loans,and arbitrary termination of loan agreements. We will make good use of policy-backed anddevelopment finance. We will promote the sharing of enterprise credit information and move faster to achieve information sharing between financial institutions and tax offices, customs, electric utilities and other agencies.The government financing guaranty will be expanded to cover more micro and small businesses. We will strive to create a favorable financing environment and help resolve the financing difficulties of enterprises in the real economy,especially MSMEs.

原文：落實落細穩就業舉措。延續執行降低失業和工傷保險費率等階段性穩就業政策。對不裁員少裁員的企業，繼續實施失業保險穩崗返還政策，明顯提高中小微企業返還比例。今年高校畢業生超過1000萬人，要加強就業創業政策支持和不斷線服務。做好退役軍人安置和就業保障，促進農民工就業，幫扶殘疾人、零就業家庭成員就業。深入開展大眾創業萬眾創新，增強雙創平臺服務能力。完善靈活就業社會保障政策，開展新就業形態職業傷害保障試點。堅決防止和糾正性別、年齡等就業歧視，著力解決侵害勞動者合法權益的突出問題。增強公共就業服務針對性。繼續開展大規模職業技能培訓，共建共享一批公共實訓基地。使用1000億元失業保險基金支持穩崗和培訓，加快培養制造業高質量發展的急需人才，讓更多勞動者掌握一技之長、讓三百六十行行行人才輩出。

We will fully implement all measures to stabilize employment. Temporary policies such as reductions to premiums for unemployment insurance and workers’ compensation will be extended. We will continue the policy of refunding unemployment insurance premiums for enterprises that make no cuts or minimal cuts to staff numbers, with a marked increase in the proportion of refunds going to MSMEs.Over 10 million students are due to graduate fromcollege this year, and we will give our graduates stronger policy support and uninterrupted services to ensure they can find jobs or start businesses. We will help ex-service members get resettled and re-employed, broaden employmentchannels for rural migrant workers, and assist people with disabilities and members of zero-employment families in securing jobs.We will do more to promote business startups and innovation initiatives, and improve the service capacity of entrepreneurship and innovation platforms. We will improve social security policies concerningflexible employment, and launch trials of occupational injury insurance forpeople in new forms of employment. We will work hard to prevent and stop gender and age discrimination in employment, and focus on addressing acute issues that are infringing upon employees’ lawful rights and interests.We will make public employment services more targeted. We will continue to carry out vocational skills training on a largescale and establish a number of public training bases through joint construction and sharing initiatives. A total of 100 billion yuan from the unemployment insurance fund will be used to support enterprises in maintaining stable payrolls and providing training programs, and we will speed up training of skilled workers who are urgently needed to promote high-quality developmentof manufacturing. These efforts will enable more workers to acquire marketable skills and large numbers of talented people to come to the fore in all sectors.

原文：推進財稅金融體制改革。深化預算績效管理改革，增強預算的約束力和透明度。推進省以下財政體制改革。完善稅收征管制度，依法打擊偷稅騙稅。加強和改進金融監管。深化中小銀行股權結構和公司治理改革，加快不良資產處置。完善民營企業債券融資支持機制，全面實行股票發行注冊制，促進資本市場平穩健康發展。

We will advance reforms of the fiscal, taxation,and financial systems. We will further reform the performance-based budgetary management and strengthen budgetary constraints and transparency. Reform will be carried out in fiscal systems below the provincial level. We will improvethe tax collection and administration system and crack down on tax evasion and fraud in accordance with the law. We will strengthen and refine financial regulation, further reform the equity structures and corporate governance of small and medium banks, and move faster to deal with nonperforming assets. We will improve the system for supporting debt financing by private enterprises,achieve full implementation of the registration-based IPO system, and promote steady and sound development of the capital market.

原文：加大企業創新激勵力度。強化企業創新主體地位，持續推進關鍵核心技術攻關，深化產學研用結合。加強知識產權保護和運用。促進創業投資發展，創新科技金融產品和服務，提升科技中介服務專業化水平。加大研發費用加計扣除政策實施力度，將科技型中小企業加計扣除比例從75%提高到100%，對企業投入基礎研究實行稅收優惠，完善設備器具加速折舊、高新技術企業所得稅優惠等政策，這相當于國家對企業創新給予大規模資金支持。要落實好各類創新激勵政策，以促進企業加大研發投入，培育壯大新動能。

We will provide stronger incentives to promote innovation among enterprises. We will reinforce the principal position of enterprises in innovation, continue promoting breakthroughs in core technologies in key fields, and promote greater synergy between industry,academia, research, and application. We will strengthen intellectual property rights protection and application. We will promote the development of venture capital, develop new financial products and services to support scientific and technological development, and upgrade intermediary services for science and technology. We will enhance the policy on granting additional tax deductions for R&D costs, raising the deduction coverage for small and medium sci-tech enterprises from 75 percent to 100 percent. We will grant tax breaks to enterprises that invest in basic research, and improve our policies on accelerated depreciation of equipment and tools and on preferential corporate income tax for new- and high-tech enterprises. All these measures amount to a large injection of government funding to support enterprises’ innovation endeavors. We must fully implement all policy incentives for innovation to encourage enterprises to invest more in R&D and thus generate and build up new drivers of growth.

原文：多措并舉穩定外貿。擴大出口信用保險對中小微外貿企業的覆蓋面，加強出口信貸支持，優化外匯服務，加快出口退稅進度，幫助外貿企業穩訂單穩生產。加快發展外貿新業態新模式，充分發揮跨境電商作用，支持建設一批海外倉。積極擴大優質產品和服務進口。創新發展服務貿易、數字貿易，推進實施跨境服務貿易負面清單。深化通關便利化改革，加快國際物流體系建設，助力外貿降成本、提效率。

We will adopt a package of steps to stabilize foreign trade. We will expand the coverage of export credit insurance formicro, small and medium foreign trade firms, strengthen export credit support,refine foreign exchange services, expedite the process for export rebates, and help foreign trade enterprises receive orders and maintain production. We will move faster to develop new forms and models of foreign trade, give full play tothe role of cross-border e-commerce, and support the establishment of a number of overseas warehouses. We will actively increase imports of quality products and services. We will explore new ways to develop trade in services and digital trade, and implement a negative list for cross-border trade inservices. The reform to simplify customs clearance will be deepened, and the building of an international logistic services system will be accelerated to help lower costs and raise efficiency in foreign trade.

原文：加強社會保障和服務。穩步實施企業職工基本養老保險全國統籌，適當提高退休人員基本養老金和城鄉居民基礎養老金標準，確保按時足額發放。繼續規范發展第三支柱養老保險。加快推進工傷和失業保險省級統籌。做好軍人軍屬、退役軍人和其他優撫對象優待撫恤工作。積極應對人口老齡化，優化城鄉養老服務供給，支持社會力量提供日間照料、助餐助潔、康復護理等服務，鼓勵發展農村互助式養老服務，推動老齡事業和產業高質量發展。完善三孩生育政策配套措施，將3歲以下嬰幼兒照護費用納入個人所得稅專項附加扣除，發展普惠托育服務，減輕家庭養育負擔。強化未成年人保護。提升殘疾預防和康復服務水平。加強民生兜底保障和遇困群眾救助，努力做到應保盡保、應助盡助。

We will improve social security and social services. We will work steadily toward national unified management of basicold-age insurance funds for enterprise employees, appropriately raise the basic pensions for retirees and basic old-age benefits for rural and non-working urban residents, and ensure that these payments are made on time and in full.We will continue to regulate development of private pensions as the third pillar. We will move faster to promote unified management of workers’compensation funds and unemployment insurance funds at the provincial level. We will see that service members and their families, ex-service members, and otherentitled groups receive the benefits and subsidies they are entitled to. We will proactively respond to population aging,improve elderly care in urban and rural areas, support private entities inproviding elderly care services such as day care, assistance with meals and cleaning, and rehabilitation care, and encourage mutual-assistance elderly carein rural areas. We will promote high-quality development of both elderly careprograms and the elderly care sector. We will improve the supporting measures for the three-child policy, make care expenses for children under three part of the special additional deductions for individual income tax, and developpublic-interest childcare services to ease the burden of raising a family. We will step up protection of minors, strengthen disability prevention, and provide better rehabilitation services for people with disabilities. We will domore to meet the people’s basic needs, strengthen assistance to people indifficulty, and ensure that our social safety net provides support and assistance to everyone who needs it.