Six taxes and two fees reduction policy in 2023

In order to implement the decision-making arrangements of the CPC Central Committee and the State Council on continuously promoting tax reduction and fee reduction, and further support the development of small and micro enterprises, according to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing the "Six Taxes and Two Fees" Reduction Policy for Small and Micro Enterprises (No.10 of 2022), resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding stamp tax on securities transactions), farmland occupation tax and education are added.

First, the application of the "six taxes and two fees" reduction and exemption policy for small and meager profit enterprises.

(1) The judgment of small-scale low-profit enterprises to which the "six taxes and two fees" reduction and exemption policy applies shall be based on the annual final settlement of enterprise income tax (hereinafter referred to as final settlement). An enterprise registered as a general taxpayer of value-added tax, which is recognized as a small and meager profit enterprise after settlement according to the provisions, can declare and enjoy the "six taxes and two fees" relief from July 1 day of the settlement year to June 30 of the following year, except as stipulated in Item (2) of this article; During the period from 65438+1 October1to June 30, 2022, taxpayers will decide whether to enjoy the "six taxes and two fees" reduction or not within 202 1 according to the final settlement results in 2020.

(2) If a newly established enterprise is registered as a general taxpayer of value-added tax, engaged in industries not restricted or prohibited by the state, and meets the two conditions that the number of employees does not exceed 300 and the total assets at the end of the reporting period does not exceed 50 million yuan, it can enjoy the preferential treatment of "six taxes and two fees" according to the declaration of small-scale low-profit enterprises before the first settlement and payment declaration.

Newly established enterprises registered as general taxpayers of value-added tax, engaged in industries not restricted or prohibited by the state, and meeting the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the time of establishment, can declare and enjoy the "six taxes and two fees" relief in the month of establishment in accordance with relevant regulations.

According to the provisions, after the first settlement, it is determined that the general taxpayer does not belong to a small and meager profit enterprise. From the next month of settlement 1 day to June 30 of the following year, it is not allowed to declare and enjoy the "six taxes and two fees" relief; Those who declare by time shall not be allowed to declare and enjoy the "six taxes and two fees" reduction and exemption from the date when they are determined not to belong to small-scale low-profit enterprises after their first settlement until June 30 of the following year.

If a newly-established enterprise declares the "six taxes and two fees" in the current month and before according to the regulations after the first settlement, it is determined whether it can declare and enjoy the preferential treatment according to the results of the first settlement.

If a newly-established enterprise has declared and paid "six taxes and two fees" in accordance with the regulations before handling the declaration of the first settlement, it will not be corrected according to the result of the first settlement.

(3) Small-scale and low-profit enterprises and newly established enterprises registered as general taxpayers of value-added tax shall enjoy preferential treatment of tax reduction or exemption according to the results of the overdue handling or correction of the declaration, and make corresponding corrections to the "six taxes and two fees" declared during the tax reduction or exemption period specified in Items (1) and (2) of this article.

Two, about the application of the "six taxes and two fees" relief policy when small-scale VAT taxpayers are converted into ordinary taxpayers.

If a small-scale VAT taxpayer is registered as a general taxpayer according to the regulations, the "six taxes and two fees" reduction policy will no longer apply to small-scale VAT taxpayers from the date when the general taxpayer takes effect. If the annual taxable sales of value-added tax exceeds the standard of small-scale taxpayers, it shall be registered as a general taxpayer and shall not be registered. If it fails to register after being notified by the tax authorities, it will no longer enjoy the preferential treatment of "six taxes and two fees" according to the declaration of small-scale taxpayers of value-added tax from the next month after the deadline.

If the above-mentioned taxpayers meet the requirements of small-scale and low-profit enterprises and newly established enterprises as stipulated in Article 1 of this announcement, or if they are registered as individual industrial and commercial households, they can still declare and enjoy the preferential treatment of "six taxes and two fees".

Three. Revision of declaration form

Modify the Schedule of Detailed Declaration of Property and Behavior Tax Reduction and Exemption, Supplementary Information of VAT and Additional Tax Declaration Form (applicable to general taxpayers), Supplementary Information of VAT and Additional Tax Prepayment Form, and Schedule 6 of Consumption Tax and Additional Tax Declaration Form (calculation table of consumption tax additional tax), and add relevant data items of preferential declaration for small-scale taxpayers, small-scale low-profit enterprises and individual industrial and commercial households, and modify relevant forms accordingly.

Four, on the "six taxes and two fees" preferential treatment.

Taxpayers can enjoy preferential treatment of reduction and exemption by self-declaration, without submitting additional information.

Five, about the taxpayer fails to declare in time to enjoy the preferential treatment of "six taxes and two fees".

Taxpayers who meet the requirements but fail to declare in time to enjoy the preferential treatment of "six taxes and two fees" may apply for tax reduction or tax refund according to law.

Intransitive verb others

(1) The implementation period of this announcement is from 2022 10/day to February 2024 1 day. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Local Tax Collection and Management of Small-scale VAT Taxpayers and Relevant Additional Reduction and Exemption Policies (No.5 of 20 19) shall be abolished from June 1 2022.

(2)202 1 If a newly established enterprise is registered as a general taxpayer of value-added tax, the judgment of small-scale low-profit enterprises shall be carried out in accordance with items (2) and (3) of Article 1 of this announcement.

(3) In 2024 and 2023, if it is determined to be a small-scale enterprise with low profit after the final settlement, the date when the taxpayer declares to enjoy the "six taxes and two fees" is 65438+February 3, 20241.

(four) the revised form of this announcement was officially put into use on the day when the provisions of the people's governments of all provinces (autonomous regions and municipalities directly under the Central Government) to determine the tax reduction ratio were promulgated. After the revised version of this announcement is put into use in various places, the attached materials are no longer used (the attached schedule of property and behavior tax reduction and exemption in the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Declaration of Degenerate Taxes and Fees (202 1 No.9) and the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning the Integration of VAT Consumption Tax and Additional Taxes and Fees (202 1 No.20)).

It is hereby announced.

Attachment: 1 Schedule of detailed declaration of property and behavior tax reduction and exemption

2. Attached Page Information of VAT and Additional Taxes Declaration Form (Applicable to General Taxpayers) (5)

3. Information attached to the Prepayment Form of Value-added Tax and Additional Taxes.

4. Schedule 6 of the declaration form of consumption tax and additional taxes and fees (calculation table of consumption tax and additional taxes and fees)

State Administration of Taxation (SAT)

March 4(th), 2022