Relevant provisions on tax relief for housing and land in 2022

Tips on exempting property tax and urban land use tax during the epidemic in 2022

Dear taxpayer:

According to the Policy and Measures of the General Office of the People's Government of Sichuan Province on Coping with the novel coronavirus Epidemic to Alleviate the Difficulties in the Production and Operation of Small and Medium-sized Enterprises (Chuanfu [2020]10), small and medium-sized enterprises that have suffered heavy losses due to the epidemic and their normal production and operation activities have been greatly affected may apply for exemption from the housing and land taxes during the epidemic.

In order to implement the preferential policies of housing and land tax during the epidemic period, Sichuan Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and Sichuan Provincial Department of Finance issued the Announcement on Matters Related to Continued Exemption of Property Tax and Urban Land Use Tax during the Epidemic Period on April 30th, 20021(Announcement No.2 of Sichuan Provincial Taxation Bureau, hereinafter referred to as Announcement No.2). In order to facilitate you to enjoy the preferential policies of housing and land tax in time and smoothly during the epidemic in 2022, the following tips are given.

First, the applicable object

Small and medium-sized enterprises registered in Sichuan Province (including individual industrial and commercial households, the same below). The specific classification standards are based on the Notice of the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission and the Ministry of Finance on Printing and Distributing the Provisions on Classification Standards for Small and Medium-sized Enterprises (No.[201] 300 issued by the Ministry of Industry and Information Technology). In the Golden Series, the lottery results have been determined for you; If you can't query the results or disagree with the results, please provide relevant supporting information.

Second, the application conditions

For small and medium-sized enterprises that have suffered heavy losses due to the epidemic, their normal production and business activities have been greatly affected, and it is indeed difficult to pay the two taxes on housing and land, if they meet one of the following conditions, they may apply for exemption from the two taxes on housing and land during the epidemic:

For taxpayers registered before June 20 19, 65438+ 10/0/,their income from production and operation in 2022 (excluding income from equity investment) decreased by more than 50% (inclusive) compared with the same period of June 20 1 9.

Taxpayers registered after 2065438+2009 1 have incurred operating losses in 2020, 20021year and 2022.

Regardless of the year of registration, the taxpayer's monetary funds in 2022 are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees.

If multiple tax exemption conditions are met at the same time, please select one of them to apply for tax exemption.

The three situations mentioned above, such as reduced income, operating losses and insufficient funds, refer to the situation that the epidemic has caused great losses and normal production and business activities have been greatly affected, thus it is really difficult to pay the housing and land tax. Due to industry macro-control, enterprise product cycle, poor management and other factors, income decreased, operating losses, lack of funds, do not meet the conditions for enjoying preferential housing and land tax policies during the epidemic.

Third, submit an application.

(1) Application Time

According to the current tax system, both housing and land taxes are levied annually and paid in installments. During the epidemic period, it shall be calculated continuously within a tax year and shall not be divided. No matter whether you have enjoyed the tax exemption from1-June in advance during the collection period in May, you can only apply for the tax exemption from 1-65438+ in February 2022 when you apply, and you cannot apply for the tax exemption from1-June or other periods separately. Please tick the first item in the "Exemption Period" in the Approval Form for Applying for Exemption from Property Tax and Urban Land Use Tax during the Epidemic Period in Sichuan Province, and fill in the year as "2022".

(2) Scope of application

Taxpayers who claim to enjoy the exemption of housing and land tax for 1-6 months during the May collection period must submit the application for exemption of housing and land tax for 1-65438+2 months and related materials during the June collection period; Or you can correct the declaration information of the month of 1-6 and pay the corresponding tax. Otherwise, the normal declaration of 5438+0 1 in June will be blocked.

Taxpayers who fail to declare that they enjoy the 1-6-month housing and land tax exemption within the May collection period can submit the 1-65438+2-month tax exemption application and related materials if they meet one of the above application conditions.

(3) Submission of information

When applying for tax exemption, taxpayers must choose one of the above three application conditions according to their own conditions and check it in the Approval Form for Tax Exemption of Property Tax and Urban Land Use Tax during the Epidemic in Sichuan Province, and provide different information according to the specific application conditions.

Condition 1 must provide:

(1) application report for tax reduction or exemption (list the following contents: taxpayer's name, application reason, policy basis, tax reduction or exemption period, tax reduction or exemption amount, and relevant information that the epidemic caused serious losses and seriously affected normal production and business activities).

(2) Application for Exemption from Property Tax and Urban Land Use Tax during the Epidemic Period in Sichuan Province.

(3) The original and photocopy of the real estate ownership information or other information that proves the taxpayer's actual use of real estate and land (the original will be returned after inspection).

(4) The original and photocopy of the business license (the original shall be returned after inspection).

(5) taxpayer's financial statements in 20 19 and 2022, bank flow, etc.

Condition 2 must provide:

(1) application report for tax reduction or exemption (list the following contents: taxpayer's name, application reason, policy basis, tax reduction or exemption period, tax reduction or exemption amount, and relevant information that the epidemic caused serious losses and seriously affected normal production and business activities).

(2) Application for Exemption from Property Tax and Urban Land Use Tax during the Epidemic Period in Sichuan Province.

(3) The original and photocopy of the real estate ownership information or other information that proves the taxpayer's actual use of real estate and land (the original will be returned after inspection).

(4) The original and photocopy of the business license (the original shall be returned after inspection).

(5) Financial statements of taxpayers in 2020, 202 1 and 2022, bank flow, etc.

Condition 3 must provide:

(1) application report for tax reduction or exemption (list the following contents: taxpayer's name, application reason, policy basis, tax reduction or exemption period, tax reduction or exemption amount, and relevant information that the epidemic caused serious losses and seriously affected normal production and business activities).

(2) Application for Exemption from Property Tax and Urban Land Use Tax during the Epidemic Period in Sichuan Province.

(3) The original and photocopy of the real estate ownership information or other information that proves the taxpayer's actual use of real estate and land (the original will be returned after inspection).

(4) The taxpayer's financial statements in 2022, bank flow, etc.

Considering the time factor, the above financial statements and bank statements for 2022 only need to be provided within the collection period of 1 1- 10. 65438+20231before October 20, taxpayers should supplement the 2022 financial statements and bank statements.

(4) submission method

Taxpayers can choose to submit tax exemption application materials through the electronic tax bureau or the tax service office.

In order to improve efficiency and reduce the burden, it is suggested that you submit your application through the electronic tax bureau as far as possible. Please check Announcement No.2 and policy interpretation on the official website of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Sichuan Provincial Taxation Bureau or the official WeChat account. When submitting the application, please be sure to choose the local disaster relief code to fight the epidemic, otherwise it may affect the later approval.

If you really need to go to the tax service hall, please check Announcement No.2 and policy interpretation in advance at official website of Sichuan Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China, China or official WeChat official account, download and print the Application and Approval Form for Exempting Property Tax from Urban Land Use Tax during the Epidemic Period in Sichuan Province, and prepare all materials to submit to the tax service hall.

(5) Time limit for submission

Please submit your tax exemption application and related materials on June165438+1October/kloc-0 1- 10/0 as required. If you fail to submit the application within the prescribed time limit, the time will lag behind, and you may not be able to complete the tax exemption examination and approval within the levy period, and you need to bear the relevant responsibilities and consequences yourself.

Four. examine and approve

According to the current policy, the authority of property tax exemption lies with the people's government at the county level, and the tax authorities only make a preliminary verification of the taxpayer's application and report the preliminary verification results to the government for approval. In order to facilitate you to enjoy preferential policies in time, during the collection period, the tax authorities will first apply for tax exemption according to the preliminary verification results, and you will declare tax exemption. If the application is not approved by the people's government at the county level, the tax authorities will notify the taxpayer to pay the tax according to the approval result of the government. Please cooperate, and the resulting late fees will be handled in accordance with the relevant provisions of the Tax Administration Law.

Taxpayers who have been exempted from taxes in1-June, but have not submitted their tax exemption applications or their tax exemption applications have not been approved during the collection period of 1 1, shall pay back the exempted taxes, and the resulting late fees shall be handled according to the relevant provisions of the Tax Administration Law.

For taxpayers who were not exempted from tax in the month of1-June, but applied for tax exemption during the collection period of 1 1 and passed the examination and approval, they can apply for tax deduction or tax refund for the taxes paid in the last period of1-June.

After the end of 2022, please submit the annual financial statements before June 20, 2023, and make a final explanation on whether it meets the tax exemption conditions in February 2022. From June 1 day to June 65438+February, the tax authorities will review the tax exemption and conduct final liquidation. For those who are found not to meet the tax exemption conditions, taxpayers should pay back all the taxes that have been exempted, please cooperate, and the resulting late fees shall be handled according to the relevant provisions of the Tax Administration Law.