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That's settled! 1 month extension!
The tax bureau has made it clear that the time limit for filing and paying taxes in June 5438 +2023 10 is extended to June 5438 +06. Corporate taxpayers should arrange their time reasonably and complete their tax returns on time!
1. The collection period is 1- 16 days.
Value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, local education surcharge, cultural undertakings construction fee, enterprise income tax, personal income tax, property tax (quarterly), land value-added tax, stamp duty (quarterly), tobacco tax (monthly), resource tax, environmental protection tax, trade union funds and employment security fund for the disabled.
2. The collection period is 1-3 1 day.
Property tax (ad valorem, annual), urban land use tax (annual), travel tax (annual).
In addition, the annual tax return period in 2023 is clear!
02
1 month collection period preferential policy reminder
In addition, when paying taxes in advance in the fourth quarter, the preferential policy of 1 month reminds:
I. Preferential policies for small and low-profit enterprises
1, "six taxes and two fees" discount for small and micro enterprises
2, corporate income tax relief.
From June 5438+1 October 1 day in 2022 to February 3 1 day in 2024, the annual taxable income of small and low-profit enterprises exceeds110,000 yuan but does not exceed 3 million yuan, which is included in the taxable income at a reduced rate of 25% and paid at a reduced rate of 20%.
For the part where the annual taxable income of small and low-profit enterprises does not exceed 6,543.8+0,000 yuan, it will be written down and included in the taxable income, and the enterprise income tax will be paid at a reduced rate of 20%. The policy implementation period was extended to 65438+February 3, 20221.
In addition, the criteria for judging "small and low-profit enterprises" are as follows:
Second, return the union funds in full.
Focus! !
1.In 2022, the support policy for small and micro enterprises to fully return trade union funds was postponed to February 65438+3 1. In other words, the union funds from June 65438+1 October1to February 3, 2022 will be fully refunded!
2. Small and micro enterprises ≠ Small and meager profit enterprises
Small and micro enterprises here refer to the classification standards for small and medium-sized enterprises issued by the Ministry of Industry and Information Technology, the National Bureau of Statistics, the Development and Reform Commission and the Ministry of Finance, including small enterprises and micro enterprises, as shown in the following table.
3. Full refund ≠ no payment
Small and micro enterprises enjoy the full return of trade union funds in 2022, according to the data identified in 202 1
Three, the new equipment purchased by high-tech enterprises is deducted at one time, and the deduction is 100%.
New equipment and appliances purchased by high-tech enterprises from June 2022 10 to June 2022 12 to June 3, 202210 are allowed to be deducted in full when calculating taxable income, and 100% is allowed to be deducted before tax.
That is to say, in the fourth quarter of 2022, high-tech enterprises spent 6,543,800 yuan on newly purchased equipment and appliances, which can be deducted by 2 million yuan before tax when remitted in that year.
4. Partial deferred tax payment for manufacturing SMEs will expire on 1 month!
Since September 1 2022, medium-sized manufacturing enterprises that have enjoyed 50% tax deferral and small and micro manufacturing enterprises that have postponed 100% tax deferral will continue to be postponed for 4 months after the expiration of the tax deferral period.
Attention! !
Deferred tax payment includes the following periods: 202 1 year1month,1February, February, March, April, May, June (monthly payment) or the fourth quarter of 20021year.
As the tax holdover period of 202 1, 10 and 10 in 2022 has expired, the taxpayer shall pay it in August 2022, and this announcement is not applicable.
Taxes and fees incurred in August 2022 (or the third quarter paid quarterly) and thereafter shall be declared and paid normally as required.
Specific extension declaration icon:
(1)202 1 If the payment of some taxes and fees in the fourth quarter is delayed, it will be extended by 4 months on the basis of 9 months, totaling 13 months;
(2) In the first and second quarters of 2022, if some taxes and fees are delayed, they will be delayed for another four months on the basis of six months, with a total delay of 10 months.
03
The value-added tax law (draft) was promulgated.
At present, the draft value-added tax law has been officially announced. Among them, the tax rate and tax preference will remain unchanged:
1. As for the tax rate, the draft maintains the current tax rates of 13%, 9% and 6% unchanged.
(1) Unless otherwise specified, the tax rate for goods sold, processing and repair services, tangible movable property rental services and imported goods is13%;
(2) Unless otherwise stipulated, the tax rate for selling goods such as transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate, transferring land use rights, selling or importing agricultural products is 9%;
(3) For sales of other services and intangible assets, the tax rate is 6%.
2. In terms of tax incentives, the draft maintains the current tax incentives unchanged, and the specific standards for tax-exempt items are stipulated by the State Council. If the sales volume of taxable transactions does not reach the threshold of value-added tax stipulated by the State Council, it shall be exempted from value-added tax.
3. In addition, compared with the Provisional Regulations, enterprises with these key changes need to be clear:
Change 1: the value-added tax rises to the legal level.
Through legislation, the tax of value-added tax will be raised to the legal level. And a separate clause is used to make it clear that value-added tax belongs to extra-price tax, and the taxable value of taxable transactions does not include value-added tax.
Change 2: Say goodbye to the word "labor"
Article 1 of the draft stipulates that "units and individuals selling goods, services, intangible assets, real estate (hereinafter referred to as taxable transactions) and imported goods in People's Republic of China (PRC) (hereinafter referred to as domestic) are VAT taxpayers". The "processing, repair and repair service industry" in the original regulations did not appear.
Article 7 of the draft mentions "processing, repair and replacement services", which shows that "services" have been classified as "services".
Change 3: Four situations of "taxable transactions in China" are defined.
(1) Where goods are sold, the place of shipment or location of the goods is within the territory;
(2) Except as otherwise provided in Items (3) and (4) of this article, selling services and intangible assets, which are consumed in China, or the sellers are domestic units and individuals;
(three) the sale, lease of real estate or transfer of the right to use natural resources, the real estate and natural resources are located in China;
(4) Where financial commodities are sold, the financial commodities are issued in China, or the sellers are domestic units and individuals.
Change 4: Only four items are reserved as deemed sales (of which 1 is the bottom clause).
In the draft, only four items are regarded as sales:
(1) Units and individual industrial and commercial households use goods produced or commissioned for collective welfare or personal consumption;
(2) Units and individual industrial and commercial households donate items;
(3) Intangible assets, real estate or financial products donated by units and individuals;
(four) other circumstances stipulated by the competent departments of finance and taxation of the State Council.
The current consignment, transfer, non-tax items, investment and distribution have all been cancelled. Moreover, regarding gifts, there is no mention of "except public welfare undertakings".
Note, however, that this does not mean that the above acts do not need to pay VAT, but are not regarded as sales. In other words, the above behavior is "sales behavior" and naturally it is not regarded as sales.
Change 5: increase non-taxable items.
"Collection compensation" has been added to non-tax items. It is also clear that "employees provide services for employers or employers to obtain wages and salary income" and no value-added tax is levied.
Change 6: It is clear that the levy rate is 3%, not 5%.
The draft clarifies that the VAT rate is 3%, and the current 5% rate applicable to real estate is not reflected in the legislation. And there is no mention of "except as otherwise provided by the State Council".
For the full text of the draft VAT Law and its amendment rules, please pay attention to the publication of Article 2.