Tax Refund Incentive Voucher (1 minute ago)
List of tax park policies
The executive meeting of the State Council decided to continue to implement some preferential policies for individual income tax:
1 # The one-time bonus for the whole year will not be incorporated into the salary income of the current month #, and the separate monthly tax policy will be extended to the end of 2023;
2. Extend the tax exemption policy that the annual income does not exceed 6.5438+0.2 million yuan and the tax needs to be paid back or the annual calculated tax amount does not exceed 400 yuan until the end of 2023;
3. Extend the separate taxation policy for equity incentives of listed companies to the end of 2022.
Before the end of 2023, residents can enjoy tax refund.
On September 30th, the website of the Ministry of Finance of State Taxation Administration of The People's Republic of China issued the Notice on Supporting Individual Income Tax Policies for Housing Redemption, which clearly stipulated that from June 10, 2022 to June 12, 2023, taxpayers who sold their own houses and bought houses in the market again within one year after the existing houses were sold were exempted from deed tax. Among them, if the amount of newly purchased housing is greater than or equal to the transfer amount of existing housing, the paid personal income tax will be refunded; If the amount of newly purchased housing is lower than the transfer amount of existing housing, the personal income tax on the sale amount of existing housing will be refunded according to the proportion of newly purchased housing to the transfer amount of existing housing. "
Residents buy a house to refund personal income tax, who can enjoy how much money can be refunded?
New policies in the real estate market appear frequently, and the benefits are constant. Recently, in order to support residents to improve their housing conditions, the Ministry of Finance supported residents to improve their housing conditions. State Taxation Administration of The People's Republic of China issued the "Notice on Personal Income Tax Policy for Supporting Residents to Purchase Houses" (hereinafter referred to as the "Notice"), which stipulates that from June 5438+ 10/day in 2022 to June 5438+February 3 1 day in 2023, taxpayers who sell their own houses and buy houses again within one year after selling their existing houses. So, who can enjoy the tax refund policy? How much can I refund? How to operate? China Consumer News reporter interviewed this.
What are the specific requirements for income tax refund?
In terms of time requirements, the announcement stipulates that the tax refund policy will be implemented from 2022 10 to 2023 1 to 12 and 3 1. If you sell your old house during this period and then buy a house within one year, you can enjoy tax refund. For example, Xiao Wang sold a house in February 65438+2022, and bought another house in the same city in July 2023. Because Xiao Wang sold a house from 20221October 65438+ to February 65438+ in 2023, which met the policy requirements.
In terms of beneficiary groups, the announcement said that taxpayers who enjoy preferential policies must meet two conditions at the same time: First, the houses sold and repurchased by taxpayers should be within the same city, and the same city refers to the same city jurisdiction. Sub-provincial cities, prefectures and cities (regions, prefectures and leagues) have jurisdiction over all administrative divisions. Second, the taxpayer who sells his own house should be closely related to the newly purchased house, and should be the property owner or one of the property owners of the newly purchased house.
Where do customers apply for personal income tax refund? According to the announcement, taxpayers who enjoy the housing personal income tax rebate policy should apply to the competent tax authorities for the collection and transfer of personal income tax on existing housing. Chen Xilin, an analyst with Tongce Research Institute, told the reporter of China Consumer News that, in other words, when customers sell their houses, they apply to the tax authorities for tax refund. At present, most tax authorities implement the window handling system of real estate registration tax. Generally speaking, taxpayers should pay personal income tax in the local government service hall or real estate transaction hall when transferring existing houses, so they should still apply for tax refund in the government service hall or real estate transaction hall.
How to calculate the income tax rebate
Buying a house can be refunded, which is a real benefit for buyers. How to calculate the tax refund amount? How much refund can I get?
Jaco, dean of the branch of the Real Estate Research Institute, told China Consumer News that according to the requirements of the announcement, if the new purchase amount is greater than or equal to the transfer amount of the existing home, the tax refund amount = the personal income tax paid when the existing home is transferred; If the amount of newly purchased housing is lower than the transfer amount of existing housing, the tax refund amount = (amount of newly purchased housing ÷ transfer amount of existing housing) × individual tax paid when transferring existing housing.
For example, in June and February of 5438, Xiao Wang sold 2.4 million houses, and his personal income tax was 40,000. In July 2023, he bought another house in the same city with a new purchase amount of 3 million. Subsequently, the small personal income tax of 40,000 yuan was fully refunded. The calculation method is: tax refund amount = personal income tax paid when existing houses are sold. If Xiao Wang's new house purchase amount is 6.5438+0.5 million yuan, the tax refund amount is 1 10,000 yuan. At this time, the calculation method is: (new purchase amount ÷ existing house transfer amount) × individual tax paid when existing house is transferred.
Xiao Li and Ma Xiao each have a house, accounting for 50% of the property rights. If they want to sell their old house and buy a house, how should they calculate the tax refund for the house owned by so many people? At this time, the taxpayer's existing house transfer amount or new house purchase amount should be determined according to the taxpayer's share of property rights.
For example, in June 5438 +2023 10, Xiao Li and Ma Xiao sold their houses at a price of 2 million yuan, and each paid personal income tax of 20,000 yuan. In May of the same year, Xiao Zhao bought another house in the same city for 6.5438+0.5 million yuan. When Xiao Zhao handled the tax refund, the transfer amount of the existing house was 6,543,800 yuan (2 million yuan) × 50% = 6,543,800 yuan), the newly purchased house was 6,543,800 yuan+5,000 yuan, and the tax refund amount was 6,543,800 yuan = 20,000 yuan.
In July of the same year, Ma Xiao and others bought a house in the same city for 2 million yuan, accounting for 40% of the property rights. When Pony applied for tax refund, the transfer amount of existing house was 6,543.8+0,000 yuan (2,000,000 yuan) × 50% = 6,543.8+0,000 yuan) and 800,000 yuan (2,000,000 yuan) × 40% = 800,000 yuan), and the tax refund amount = (new house purchase amount) × existing house transfer amount.
How to define the time of buying and selling real estate
The "Announcement" has clear requirements on the implementation time for residents to apply for tax refund for house exchange, so how to define the time for selling old houses and buying new houses?
Chen Xilin said that the announcement has also confirmed that the time for selling existing homes is based on the personal income tax payment time when taxpayers sell houses. If the new house is a second-hand house, the purchase time shall be subject to the deed tax payment time when the taxpayer purchases the house or the registration time specified in the real estate license; If the new house is a new house, the purchase time shall be subject to the filing time of the house transaction contract.
In view of the impact of this policy on the market, Jaco told China Consumer News reporter that the current preferential tax policy only involves personal income tax, and the value-added tax in the process of housing transaction is also a big expense. Many intermediary fees, income tax and value-added tax for improving real estate may account for 12%- 15% of the transaction cost under high conditions. If the value-added tax can be adjusted and the transaction threshold can be further lowered, the pace of improved real estate demand entering the market will be faster.
In addition, industry insiders remind consumers that if the new house transaction contract is cancelled and no longer meets the tax refund policy due to cancellation or invalidity, it should be terminated when the contract is terminated. If it is cancelled or invalidated, it shall voluntarily pay the tax refund to the competent tax authorities within 0/5 days of the following month. If the taxpayer fails to pay the tax refund within the time limit, the tax authorities will charge a late fee separately according to law. The tax authorities will share relevant information with the housing and urban-rural construction departments, and strengthen the tax administration after the tax refund review is revoked.
Latest preferential income tax policies for small and micro enterprises in 2022
1. value-added tax, which is directly exempted for ordinary taxpayers to issue ordinary tickets, and levied at 3% for special tickets.
2. The enterprise income tax shall be levied within the range of 6,543,800+0,000, and within the range of 1 0,000 to 3,000,000, it shall be levied at 5%.
3. Shareholder dividend tax, that is, dividends or equity transfer of enterprise shareholders. When an enterprise cancels, it needs to deal with the undistributed profits of the enterprise. If an enterprise doesn't pay dividends temporarily, it doesn't need to pay dividends.
What kind of enterprises can become small and micro enterprises?
The standard of Caishui [2065 438+09] 13 is, in other words, the annual tax payable does not exceed 3 million, the employees do not exceed 3 million, and the total assets do not exceed 50 million. Of course, the most important thing is to engage in industries that are not restricted or prohibited in China.
Moreover, from April 1 in 2022, as long as special tickets are not opened, tax exemption can be declared regardless of whether ordinary invoices are opened, and it is not limited by 450,000 per quarter. To put it simply, since April 1 day, the quarterly policy of a small amount of 450,000 yuan has been relaxed, and it is no longer limited to tax exemption of 450,000 yuan. As long as you don't open special tickets, you are tax-free for less than 5 million yuan, even if you open all ordinary tickets.
The above is the relevant content of tax preferential policies for small and micro enterprises in 2022.
Preferential tax policies before the end of 2025: Notice [2065438+09] No.22 on further supporting and promoting entrepreneurship and employment of key groups. The supplementary document is delayed until the end of 2025 and can be traced back. To put it bluntly, if an enterprise has poor households employed, it can enjoy the 650 yuan/person/month tax deduction on the basis of social security (which is of great benefit to labor-intensive companies, more than the poor).
Preferential income tax policies for small and micro enterprises in 2022-2023
1. Small and micro enterprises with monthly sales below 65438+ 10,000 yuan and small and micro enterprises with quarterly sales below 300,000 yuan can be exempted from VAT.
2. If the annual tax payable of small and micro enterprises is less than 6,543,800 yuan, the enterprise income tax will be paid at a reduced rate of 20% after it is included in the tax revenue. If the tax revenue is between 6,543,800 yuan and 3 million yuan, the tax will be reduced by 50% (2).
The preferential income tax policies for small and micro enterprises in 2022 are as follows:
1. Accounting collection company. In the last tax year, if it meets the requirements of small-scale low-profit enterprises, and the enterprise income tax is paid in advance according to the actual profit, and the accumulated actual profit does not exceed 300,000 yuan (including the number), it can enjoy the tax policy of halving;
2. Collect company information regularly. In the last tax year, those who meet the requirements of small and low-profit enterprises and the accumulated tax payable does not exceed 300,000 yuan can enjoy the tax policy of halving;
3. Companies that did not meet the requirements of small and low-profit enterprises in the last tax year. Prepayment is expected to meet the requirements of small and low-profit enterprises, and can enjoy a tax policy of half;
4. Newly-established small-scale low-profit enterprises this year, whose accumulated actual profits or withholding taxes do not exceed 300,000 yuan, can enjoy the tax policy of halving.
Small and micro enterprises are small enterprises, micro enterprises and family workshop companies. Professor Lang Xianping, an economist, put forward a general term for self-employed. Small and medium-sized enterprises are divided into medium-sized enterprises and small enterprises. According to the introduction of enterprise employees, the specific standards are formulated according to the employees, operating income, industry characteristics, total assets and other data. The tax concept of small and micro enterprises is different from other departments, which mainly includes three standards:
Total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed100000 yuan;
No more than 100 employees in industrial enterprises and no more than 80 employees in other companies;
Tax indicators, the annual tax payable does not exceed 300 thousand yuan. Small and micro enterprises meet these three standards. The following materials should be prepared to apply for the identification of small and micro enterprises: the original (copy) of business license, organization code certificate and tax registration certificate, and the copy should be stamped with official seal; The original and two copies of the financial audit report (or financial report) of the previous year, with official seal;
The company paid the employee pension insurance bill last year (if the number of annual payers remains the same, only the bill of 65438+February is needed). Copy stamped with official seal; 5. The company can bring relevant certificates to the industrial and information departments of all districts and cities.