中英文对照！政府工作报告提了这些税费大事儿

3月5日，第十三届全国人民代表大会第五次会议在北京开幕。国务院总理李克强作政府工作报告，提到的部分税费大事儿摘录如下。

2021年工作回顾

A Review of Our Work in 2021

原文：优化和落实助企纾困政策，巩固经济恢复基础。上亿市场主体承载着数亿人就业创业，宏观政策延续疫情发生以来行之有效的支持路径和做法。去年新增减税降费超过1万亿元，还对制造业中小微企业、煤电和供热企业实施阶段性缓缴税费。实践表明，减税降费是助企纾困直接有效的办法，实际上也是“放水养鱼”、涵养税源，2013年以来新增的涉税市场主体去年纳税达到4.76万亿元。加强铁路、公路、航空、海运、港口等运输保障。加大对受疫情影响严重行业企业信贷投放，继续执行小微企业贷款延期还本付息和信用贷款支持政策，大型商业银行普惠小微企业贷款增幅超过40%，企业综合融资成本稳中有降。

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：强化创新引领，稳定产业链供应链。加强国家实验室建设，推进重大科技项目实施。改革完善中央财政科研经费管理，提高间接费用比例，扩大科研自主权。延续实施研发费用加计扣除政策，将制造业企业研发费用加计扣除比例提高到100%。强化知识产权保护。开展重点产业强链补链行动。传统产业数字化智能化改造加快，新兴产业保持良好发展势头。

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年政府工作任务

Major Tasks for 2022

原文：强化就业优先政策。大力拓宽就业渠道，注重通过稳市场主体来稳就业，增强创业带动就业作用。财税、金融等政策都要围绕就业优先实施，加大对企业稳岗扩岗的支持力度。各类专项促就业政策要强化优化，对就业创业的不合理限制要坚决清理取消。各地都要千方百计稳定和扩大就业。

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：实施新的组合式税费支持政策。坚持阶段性措施和制度性安排相结合，减税与退税并举。一方面，延续实施扶持制造业、小微企业和个体工商户的减税降费政策，并提高减免幅度、扩大适用范围。对小规模纳税人阶段性免征增值税。对小微企业年应纳税所得额100万元至300万元部分，再减半征收企业所得税。各地也要结合实际，依法出台税费减免等有力措施，使减税降费力度只增不减，以稳定市场预期。另一方面，综合考虑为企业提供现金流支持、促进消费投资、大力改进增值税留抵退税制度，今年对留抵税额实行大规模退税。优先安排小微企业，对小微企业的存量留抵税额于6月底前一次性全部退还，增量留抵税额足额退还。重点支持制造业，全面解决制造业、科研和技术服务、生态环保、电力燃气、交通运输等行业留抵退税问题。增值税留抵退税力度显著加大，以有力提振市场信心。预计全年退税减税约2.5万亿元，其中留抵退税约1.5万亿元，退税资金全部直达企业。中央财政将加大对地方财力支持，补助资金直达市县，地方政府及有关部门要建立健全工作机制，加强资金调度，确保退税减税这项关键性举措落实到位，为企业雪中送炭，助企业焕发生机。

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：加强金融对实体经济的有效支持。用好普惠小微贷款支持工具，增加支农支小再贷款，优化监管考核，推动普惠小微贷款明显增长、信用贷款和首贷户比重继续提升。引导金融机构准确把握信贷政策，继续对受疫情影响严重的行业企业给予融资支持，避免出现行业性限贷、抽贷、断贷。发挥好政策性、开发性金融作用。推进涉企信用信息共享，加快税务、海关、电力等单位与金融机构信息联通，扩大政府性融资担保对小微企业的覆盖面，努力营造良好融资生态，进一步推动解决实体经济特别是中小微企业融资难题。

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：落实落细稳就业举措。延续执行降低失业和工伤保险费率等阶段性稳就业政策。对不裁员少裁员的企业，继续实施失业保险稳岗返还政策，明显提高中小微企业返还比例。今年高校毕业生超过1000万人，要加强就业创业政策支持和不断线服务。做好退役军人安置和就业保障，促进农民工就业，帮扶残疾人、零就业家庭成员就业。深入开展大众创业万众创新，增强双创平台服务能力。完善灵活就业社会保障政策，开展新就业形态职业伤害保障试点。坚决防止和纠正性别、年龄等就业歧视，着力解决侵害劳动者合法权益的突出问题。增强公共就业服务针对性。继续开展大规模职业技能培训，共建共享一批公共实训基地。使用1000亿元失业保险基金支持稳岗和培训，加快培养制造业高质量发展的急需人才，让更多劳动者掌握一技之长、让三百六十行行行人才辈出。

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：推进财税金融体制改革。深化预算绩效管理改革，增强预算的约束力和透明度。推进省以下财政体制改革。完善税收征管制度，依法打击偷税骗税。加强和改进金融监管。深化中小银行股权结构和公司治理改革，加快不良资产处置。完善民营企业债券融资支持机制，全面实行股票发行注册制，促进资本市场平稳健康发展。

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：加大企业创新激励力度。强化企业创新主体地位，持续推进关键核心技术攻关，深化产学研用结合。加强知识产权保护和运用。促进创业投资发展，创新科技金融产品和服务，提升科技中介服务专业化水平。加大研发费用加计扣除政策实施力度，将科技型中小企业加计扣除比例从75%提高到100%，对企业投入基础研究实行税收优惠，完善设备器具加速折旧、高新技术企业所得税优惠等政策，这相当于国家对企业创新给予大规模资金支持。要落实好各类创新激励政策，以促进企业加大研发投入，培育壮大新动能。

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：多措并举稳定外贸。扩大出口信用保险对中小微外贸企业的覆盖面，加强出口信贷支持，优化外汇服务，加快出口退税进度，帮助外贸企业稳订单稳生产。加快发展外贸新业态新模式，充分发挥跨境电商作用，支持建设一批海外仓。积极扩大优质产品和服务进口。创新发展服务贸易、数字贸易，推进实施跨境服务贸易负面清单。深化通关便利化改革，加快国际物流体系建设，助力外贸降成本、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：加强社会保障和服务。稳步实施企业职工基本养老保险全国统筹，适当提高退休人员基本养老金和城乡居民基础养老金标准，确保按时足额发放。继续规范发展第三支柱养老保险。加快推进工伤和失业保险省级统筹。做好军人军属、退役军人和其他优抚对象优待抚恤工作。积极应对人口老龄化，优化城乡养老服务供给，支持社会力量提供日间照料、助餐助洁、康复护理等服务，鼓励发展农村互助式养老服务，推动老龄事业和产业高质量发展。完善三孩生育政策配套措施，将3岁以下婴幼儿照护费用纳入个人所得税专项附加扣除，发展普惠托育服务，减轻家庭养育负担。强化未成年人保护。提升残疾预防和康复服务水平。加强民生兜底保障和遇困群众救助，努力做到应保尽保、应助尽助。

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.