Preferential tax policies for six taxes and two fees

Six taxes and two fees, namely, resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge. The implementation time of the policy is 20 19 1 10/0 ~ 2021Feb. 3658. For small-scale VAT taxpayers, from June 5438+1 October1,the preferential tax policy of "six taxes and two fees" will continue to be implemented, and the tax rate will be temporarily reduced by 50%. At the same time, the policy of reducing the value-added tax of small-scale taxpayers from 3% to 1% will also be temporarily implemented.

Second, implementation

1October 28th 2019,65438+Chongqing held a tax work conference. According to reports, Chongqing's tax authorities at the district (county) levels have set up special leading groups for tax reduction and fee reduction to strengthen the overall deployment and implementation of tax reduction and fee reduction.

2065438+200965438+1On October 28th, Liaoning Provincial Taxation Bureau, State Taxation Bureau of People's Republic of China (PRC) held a system-wide video mobilization training meeting on tax reduction and fee reduction. The meeting demanded that the tax system of Liaoning Province should unify its thinking, establish a mechanism and pay close attention to supervision, so as to ensure that taxpayers and payers can enjoy a real sense of gain from the national tax reduction and fee reduction, boost market confidence and promote the high-quality economic development of Liaoning Province.

201February 25th, 9 According to State Taxation Administration of The People's Republic of China, as of February 25th, 20 19, 3/kloc-0 provinces, autonomous regions and municipalities directly under the central government have issued clear documents, and the "six taxes and two fees" for small and micro enterprises will be levied by half. Dalian, Qingdao, Ningbo, Xiamen and Shenzhen shall be implemented with reference to the provisions of this province.

On March 4th, 2022, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Announcement on Further Implementing the Reduction and Exemption Policy of "Six Taxes and Two Fees" for Small and Micro Enterprises, which expanded the applicable subjects of "Six Taxes and Two Fees" within the scope of 50% reduction and exemption by the provincial people's government from small-scale VAT taxpayers to small enterprises and individual industrial and commercial households, and the implementation period was June 65438+ 10/kloc-in 2022.

Third, the legal basis

People's Republic of China (PRC) Enterprise Income Tax Law Article 3 A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China.

Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.

If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.