The tax sent a text message saying that questionnaires on tax reduction and exemption, property tax and land use tax should be handed in. What does this mean?

1, "taxpayer name" and "taxpayer identification number" shall be filled in according to the relevant contents of tax registration; "Registration type (code)" and "industry (code)" strictly implement national standards. If the enterprise has multiple main projects, it shall be filled in according to the industry with the largest actual tax reduction or exemption amount in the current period.

2. "Current Sales (Business)

The amount refers to the income obtained from the production and operation of the enterprise, including "main business income" and "other business income"; "Total current profit" is pre-tax profit, all of which comes from the profit statement of the enterprise.

3 "Taxes payable in this period" and "Taxes actually paid in this period" shall be filled in according to the financial data of the enterprise. "Taxable amount in this period" refers to all taxes payable by the enterprise in this period; "Taxes actually paid in this period" refers to all taxes actually paid by the enterprise in this period, including the payment of taxes owed in previous years. "Taxable amount in this period" and "actual amount paid in this period" in the table should be collected according to national tax and local tax respectively, and then filled in after adding up.

4. The "actual tax reduction and exemption in this period" in this table refers to the tax reduction and exemption actually enjoyed by enterprises in this period. Among them, "pre-tax relief" refers to the tax relief directly without collection and storage (including deduction); "Tax refund (exemption)" refers to the tax refund (exemption) that has been collected and put into storage but passed the examination and approval, including the tax refund (exemption) on demand, other tax refund (exemption) of the tax department and the tax refund (exemption) of the turnover tax approved by the financial department. Approved but not actually returned (or deducted) in the current period, not included in the current year.

5 "The starting time for enterprises to enjoy tax reduction and exemption" refers to the starting year for taxpayers to enjoy tax reduction and exemption policies. If the law stipulates that the effective implementation year of a tax reduction or exemption policy is 200 1, and taxpayers have enjoyed the preferential tax reduction or exemption policy since 2005, then "2005" should be filled in this column.

In order to facilitate the calculation of tax reduction and exemption before collection, some basic calculation formulas are listed for reference.

(1) VAT

1, when the general taxpayer collects it normally

Tax exemption = tax-free sales /( 1+ applicable tax rate) * same industry tax rate (or average tax rate in the whole province)

2. Simple collection method for general taxpayers

Tax reduction amount = sales of goods /( 1+ applicable tax rate) * tax rate of the same industry (or average tax rate of the whole province)-sales of goods /( 1+ tax rate) * tax rate.

Sales of goods /( 1+ applicable tax rate) * same industry tax rate (or average tax rate of the whole province)-sales of goods /( 1+ collection rate) * collection rate ≤0 is meaningless.

3. Small scale taxpayers

Tax exemption = tax-free sales /( 1+ collection rate) * collection rate

4. Others

(1) For general taxpayers selling self-use fixed assets that are not deductible or deductible from input tax as stipulated in Article 10 of the Regulations, the simplified method shall be applied to levy value-added tax at a rate of 4%.

Tax reduction amount = tax payable amount

(2) Small-scale taxpayers (except other individuals) who sell their used fixed assets shall be subject to VAT at a reduced rate of 2%.

Tax reduction amount = sales including tax /( 1+3%)*(3%-2%)

(3) Taxpayers selling second-hand goods shall be subject to the simple method of halving the value-added tax at the tax rate of 4%.

Tax reduction for general taxpayers = tax payable

Tax reduction for small-scale taxpayers = sales including tax /( 1+3%)*(3%-2%)

(2) Consumption tax

1, ad valorem

Tax relief = sales × tax rate × relief range

2. Specific set

Tax relief = amount of relief × unit tax.

(3) Enterprise income tax

1, under the tax relief mode

Tax relief = income tax payable × relief range

2. Under the mode of tax reduction and exemption

Tax relief = taxable income × (statutory basic tax rate-applicable tax rate)

3. Under the tax-based relief mode

For non-taxable income, tax-exempt income and tax-exempt income, the enterprise shall convert them into tax reduction and exemption according to 25% or other applicable tax rates for declaration. In view of the many contents of pre-tax deduction of income tax, some policy documents are issued according to industries or even enterprises, so it is difficult to master them one by one and give a unified calculation formula. Taxpayers should fill in according to the actual situation.

(4) Local taxes such as business tax.

1, under the tax relief mode

Property tax, stamp duty, land value-added tax and urban construction tax reduction or exemption = tax payable × reduction or exemption range.

Tax relief for urban land use tax and vehicle and vessel tax = basis for tax relief × applicable unit tax.

2. Under the mode of tax reduction and exemption

Tax relief = tax basis × (basic tax rate-applicable tax rate)

3. Under the tax-based relief mode

Tax relief = tax base × applicable tax rate