First, extend the time limit for filing and paying taxes.
(a) to extend the monthly and quarterly tax declaration period.
Policy content
For taxpayers who file monthly and quarterly returns, the time limit for filing tax returns in April, May and June is extended to June 30th. Taxpayers who are affected by the epidemic situation and still have difficulty in filing tax returns within the prescribed time limit may apply to the tax authorities for an extension of filing tax returns, or apply for an extension of tax payment for a maximum of three months.
Execution period
Until the city lifted effective epidemic prevention and control measures.
policy paper
People's Republic of China (PRC) tax collection and management law and its detailed rules for implementation.
application for insurance
Taxpayers who meet the conditions of deferred declaration or deferred payment of taxes may apply for an extension through the electronic tax bureau or the tax service office.
Processing path
"Taxpayer's extension of declaration and approval": Electronic Taxation Bureau or Tax Service Department; "Examination and approval of taxpayers' deferred tax payment": Electronic Taxation Bureau.
consulting telephone
02 1- 12366
Policy question and answer
1. Due to the epidemic situation, it is still difficult for taxpayers and withholding agents to declare within the reporting period. Can they apply for an extension of filing? What are the specific regulations? Answer: If it is really difficult for taxpayers and withholding agents to file tax returns or submit tax withholding and collecting reports within the prescribed time limit, and it is necessary to extend the time limit, they should submit a written application for extension to the tax authorities within the prescribed time limit, and handle it within the approved time limit with the approval of the tax authorities. If the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and shall be settled within the approved extension. If a taxpayer is approved to postpone the filing of tax returns, the time limit for submitting financial and accounting statements may be extended.
2. When should taxpayers apply for tax deferral?
A: Taxpayers who need to postpone tax payment should apply before the expiration of the tax payment period.
(2) Extend the tax reporting period of 202 1 enterprise income tax settlement.
Policy content
For the enterprise income tax payers in this Municipality, the time limit for filing and paying taxes for the final settlement of enterprise income tax in 202 1 is extended to June 30th.
Execution period
Valid until June 30, 2022.
policy paper
People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations, People's Republic of China (PRC) Tax Collection and Administration Law and its implementing rules, Notice of People's Republic of China (PRC) State Taxation Bureau and Shanghai Taxation Bureau on Extending the Time Limit for Resident Enterprise Income Tax Declaration and Payment 202 1, Notice of People's Republic of China (PRC) State Taxation Bureau and Shanghai Taxation Bureau on Extending the Time Limit for Non-resident Enterprise Income Tax Declaration and Payment 202 1
application for insurance
Enterprises that can complete tax returns before June 30 do not need to apply. Taxpayers who are not expected to complete the declaration or payment of taxes before June 30 may apply for an extension through the electronic tax bureau or the tax service office.
Processing path
"Taxpayer's extension of declaration and approval": Electronic Taxation Bureau or Tax Service Department; "Examination and approval of taxpayers' deferred tax payment": Electronic Taxation Bureau.
consulting telephone
02 1- 12366
Policy question and answer
1. I am an enterprise in this city. Due to the epidemic situation, it is difficult to complete the final settlement of 202 1 before the end of May. It is expected that the declaration can be completed in June. Do you need to go through any formalities?
A: On May 20th and 2nd12022, our city issued notices to extend the 20021annual income tax declaration and payment period for residents and non-resident enterprises to June 30th, 2022. If the taxpayer can complete the declaration before June 30, there is no need to go through any formalities.
2. I am an enterprise in this city, which is greatly affected by the epidemic. It is expected that I will still be unable to complete the declaration of foreign exchange settlement and payment on June 30. What should I do?
A: Due to the epidemic situation, taxpayers who still have difficulties in handling the declaration of enterprise income tax settlement and payment before June 30, 2022 may apply to the tax authorities for extension of declaration according to law.
3. Can the branches set up in other provinces and cities by the head office of this Municipality, which summarizes tax paying enterprises across regions, postpone the declaration?
A: If the branch of the head office of this Municipality, which collects tax payment enterprises across regions, is set up in other provinces and cities, and the head office of this Municipality is unable to file the annual enterprise income tax return on schedule, it may apply to the competent tax authorities where the branch is located to extend the tax return period.
According to the Notice of the General Office of the Shanghai Municipal People's Government on Printing and Distributing Some Policies and Measures to Fight the Epidemic and Help Enterprises Promote Development in Shanghai (Hu Fu [2022] No.5), during the epidemic prevention and control period, if it is really difficult for enterprises to voluntarily reduce or exempt tenants' property rent, they can reduce or exempt the corresponding property tax and urban land use tax. Taxpayers who reduce or exempt the tenant's rent during the epidemic prevention and control period may apply for reducing or exempting the corresponding property tax and urban land use tax if they meet the requirements.
3. During the epidemic prevention and control period, if the enterprise's real estate is expropriated by the government, can it apply for reduction or exemption of property tax and urban land use tax?
A: According to the Notice of the General Office of the Shanghai Municipal People's Government on Printing and Distributing Some Policies and Measures to Fight the Epidemic and Help Enterprises Promote Development in Shanghai (Hu Fu Ban [2022] No.5), during the epidemic prevention and control period, enterprises whose houses and land are expropriated by the government have real difficulties, and the corresponding property tax and urban land use tax can be reduced or exempted. Eligible taxpayers can apply to the competent tax authorities for reduction or exemption of the corresponding property tax and urban land use tax through the electronic tax bureau or the tax service hall.
4. An enterprise owns a property in this city, which was urgently requisitioned by the government as an epidemic prevention and control facility from March to May in 2022 and resumed for its own use in June. How do enterprises apply for property tax exemption and urban land use tax reduction?
A: According to the Notice of the General Office of the Shanghai Municipal People's Government on Printing and Distributing Some Policies and Measures for Fighting Epidemic and Helping Enterprises to Promote Development in Shanghai (Hu Fu Ban [2022] No.5), from March to May 2022, enterprises can apply for reducing or exempting property tax and urban land use tax. At the same time, according to the regulations, enterprises can also apply for reduction or exemption of property tax and urban land use tax from June to September 2022 after the above-mentioned real estate resumes its own use.
5. How do taxpayers apply for property tax and urban land use tax relief?
A: The specific operation process is as follows:
(1) Taxpayers log in to the "Examination and Approval of Tax Reduction and Exemption" column of Shanghai Electronic Taxation Bureau, fill in the relevant information of applying for tax reduction and exemption in the matters of fighting against epidemic situation and reducing property tax and urban land use tax, and then submit the application for tax reduction and exemption.
Taxpayers can also fill in the relevant information of tax reduction and exemption approval through the offline tax service hall and submit the application for tax reduction and exemption approval to the competent tax authorities.
(2) After receiving the application submitted by the taxpayer through the electronic tax bureau or the tax service hall, the tax department shall go through the formalities for examination and approval of tax reduction and exemption, and notify the taxpayer of the examination and approval results.
(3) Taxpayers log in to Shanghai Electronic Taxation Bureau according to the examination and approval results, and enter tax reduction and exemption information through the module of "Information Collection of Urban Land Use Tax and Real Estate Tax Sources".
(4) Taxpayers who successfully declare property tax and urban land use tax can enjoy preferential policies.
It should be noted that the above time is the starting time for applying for incremental tax refund. If there is no application in the current period, you can also apply in the future tax return period as needed.
7. What tax refund application materials do taxpayers need to submit when applying for tax refund policy? Compared with the previous tax refund, what adjustments have been made?
A: Taxpayers apply the tax refund policy, and the application materials for tax refund submitted when applying for tax refund remain unchanged. Only one tax refund (refund) application form is needed. It should be noted that the tax refund (refund) application form can be submitted online through the electronic tax bureau or offline through the tax service office. According to the tax refund policy issued this year, some contents in the original tax refund (exemption) application form have been adjusted accordingly. Taxpayers can fill in information in combination with their applicable specific policies and actual production and operation conditions when handling tax refund.
Policy content
The qualified express delivery business income shall be exempted from VAT.
Execution period
May 2022 1 day to February 3, 20221day.
policy paper
Announcement on VAT Exemption Policy for Express Delivery Industry (AnnouncementNo. 18, Ministry of Finance, State Taxation Administration of The People's Republic of China, 2022)
application for insurance
You can enjoy it right away without applying.
Processing path
Electronic tax bureau, online electronic declaration system or tax service hall.
consulting telephone
02 1- 12366
Policy question and answer
I am a courier company in this city. At present, the demand for materials during the epidemic is very urgent. As a courier company, we also feel responsible. So, are there any preferential tax policies related to this now?
A: According to the Announcement on VAT Exemption Policy for Express Service (AnnouncementNo.: Ministry of Finance, State Taxation Administration of The People's Republic of China 2022 18), taxpayers' income from providing express service for basic daily necessities for residents from May/KLOC-0 to February 3 1 2022 is exempt from VAT.
The specific scope of express delivery service shall be implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2065438+06] No.36).
At present, except for the products of "two high-tech and one capital", the state implements a consistent policy of levy and refund for export products. Therefore, when calculating the tax allowance, no new "tax allowance" will appear, and the "tax allowance" calculated less in the previous period will be carried forward, so it is impossible to participate in the subsequent calculation. According to the deployment of the State Council, the notice clearly stated that "after the tax rates of export products are consistent, enterprises are allowed to transfer more VAT input tax to be deducted due to inconsistent tax rates and other reasons". The "Announcement" further refines the specific operation methods stipulated in this article. The import processing and export enterprises that explicitly implement the tax exemption and refund method can convert the tax exemption and refund that cannot be deducted into the corresponding amount of VAT input tax after the country implements the unified tax collection and refund rate policy for export products, due to the inconsistent tax collection and refund rates in the previous period. In other words, the VAT input tax transferred out of the enterprise due to inconsistent tax rates in the previous period can be transferred to the input tax deduction after the amount is confirmed.
(two) credit insurance claims as export tax rebates.
Policy content
In the export business where an enterprise declares a tax refund and obtains export credit insurance compensation because it cannot collect foreign exchange, the export credit insurance compensation shall be regarded as the collection of foreign exchange, and the export tax refund shall be handled.
Execution period
Entered into force on June 2, 20221day.
policy paper
Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Facilitating Export Tax Refund and Promoting the Stable Development of Foreign Trade (State Taxation Administration of The People's Republic of China Announcement No.9, 2022)
application for insurance
If you keep the export goods receipt and evidence materials for future reference, it can be regarded as foreign exchange receipt. Evidence materials include relevant export credit insurance contracts, insurance claims documents, claims procedures, etc.
Processing path
Electronic tax bureau, single window of international trade.
consulting telephone
02 1- 12366
Policy question and answer
1. What is the background and purpose of this policy and how to improve it?
A: In order to thoroughly implement the decision-making arrangements made by the CPC Central Committee and the State Council, help foreign trade enterprises to alleviate difficulties, promote the stable development of import and export, and give full play to the effectiveness of export tax rebate, which is inclusive, fair and in line with international rules and policies, we have launched a series of support measures to actively serve and stabilize the overall situation of foreign trade. For enterprises that buy export credit insurance to cope with the epidemic and get insurance claims when they can't receive foreign exchange, adjust the policy that they can't get tax refund without receiving foreign exchange, treat insurance claims as foreign exchange receipts and apply for tax refund. This will further increase the taxpayer's tax rebate.
2. In practice, how should export enterprises handle export tax rebates?
Answer: It is handled according to the normal export tax refund business, and the foreign exchange receipt of export goods and supporting materials can be regarded as foreign exchange receipt. Evidence materials include relevant export credit insurance contracts, insurance claims documents, claims procedures, etc.
Passenger car refers to a car with no more than 9 seats, including the driver's seat, which is mainly used to carry passengers, their carry-on luggage and/or temporary articles.
The price of bicycles shall be subject to the taxable value of the vehicle subject to vehicle purchase tax.
The date of purchase of passenger cars shall be determined according to the date of issuance of valid documents such as unified invoices for motor vehicle sales or special customs payment books.
The displacement and the number of seats of passenger cars shall be determined according to the displacement and the rated number of passengers contained in the electronic information of People's Republic of China (PRC) * * * and China Motor Vehicle Factory Certificate or the electronic information of the Vehicle Electronic Information Form of imported motor vehicles.
If the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge paid by taxpayers are less than the total amount of tax reduction and exemption, they shall be limited to the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge; If the actual value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge are greater than the total amount of tax reduction or exemption, they shall be limited to the total amount of tax reduction or exemption. At the end of the tax year, if the actual reduction or exemption of value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge by taxpayers is less than the total amount of tax reduction or exemption calculated, the taxpayer will deduct the enterprise income tax with the difference when the enterprise income tax is settled. If the deduction is not completed in the current year, it will not be carried forward to the next year.
(B) tax policies to support college graduates to start their own businesses
Policy content
For college graduates who apply for individual industrial and commercial households, if they meet the prescribed conditions, the tax reduction and exemption policy will be given according to 14400 yuan per household per year within 3 years.
Execution period
Valid until 65438+February 3, 20251.
policy paper
Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Supporting and Promoting Entrepreneurship and Employment of Key Groups (Caishui [2065438+09] No.22)
Announcement of the National Rural Revitalization Bureau of the Ministry of Finance of Ministry of Human Resources and Social Security, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on extending the implementation period of preferential tax policies for poverty alleviation (AnnouncementNo. 18 of the National Rural Revitalization Bureau of the Ministry of Finance, Ministry of Human Resources and Social Security)
Notice of Shanghai Municipal Finance Bureau, State Taxation Administration of The People's Republic of China, Shanghai Taxation Bureau and Shanghai Municipal People's Government Cooperation and Exchange Office of Shanghai Human Resources and Social Security Bureau on Forwarding the Notice of the State Council Poverty Alleviation Office on Further Supporting and Promoting Entrepreneurship and Employment of Key Groups issued by the Ministry of Finance and State Taxation Administration of The People's Republic of China (Hu Cai Fa [2019] No.3)
Notice of Shanghai Municipal Bureau of Finance, State Taxation Bureau, Shanghai Taxation Bureau, Shanghai Municipal People's Government Cooperation and Exchange Office and Shanghai Municipal Bureau of Human Resources and Social Security on Extending the Validity Period of the Notice on Forwarding the Tax Policies of the Ministry of Finance and State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office on Further Supporting and Promoting Entrepreneurial Employment of Key Groups (Hu Cai Fa [2021] No.8)
application for insurance
Identify yourself, declare enjoyment, and keep relevant information for future reference.
Processing path
Electronic tax bureau, natural person electronic tax bureau or tax service department.
consulting telephone
02 1- 12366
Policy question and answer
1. Which college graduates can enjoy tax incentives?
Answer: Poor people with one file and one card, who hold employment and entrepreneurship certificate (indicating the tax policy of self-employment or self-employment within graduation year) or employment and unemployment registration certificate (indicating the tax policy of self-employment) and engage in self-employment, will be deducted from the actual annual payment of each household within three years (36 months) from the month of registration of individual industrial and commercial households.
2. What is the order and amount of tax relief for taxpayers?
A: Taxpayers engaged in self-employment will deduct the actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax in turn within three years (36 months) according to the annual limit of14,400 yuan per household. If the deduction is not completed in the current year, it will not be carried forward to the next year.