In September, the tax laws and policies issued by relevant departments were fruitful, focused and influential, focusing on corporate income tax, vehicle purchase tax, personal income tax, tax collection and management, etc., which have important influence on taxpayers. The author briefly reviews the tax laws and regulations issued by relevant departments for taxpayers' reference.
First, the tax deferred payment policy
1. Small and medium-sized manufacturing enterprises continue to delay payment of some taxes and fees.
Importance ★★★★★★
On September 4th, 2022, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and the Ministry of Finance issued the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Matters Related to Continued Deferred Payment of Some Taxes and Fees by Manufacturing SMEs (AnnouncementNo. 17, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2022), which stipulated that manufacturing SMEs should continue to defer payment.
According to the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (No.2, 2022), the corporate income tax, personal income tax, domestic value-added tax, domestic consumption tax, urban maintenance and construction tax in 2002 1 1, 65438+2, the first quarter of 2022 and If the qualified taxes and fees of the above-mentioned enterprises have been paid into the warehouse, they can apply for tax refund and enjoy the deferred payment policy.
AnnouncementNo. 17 will continue to delay the payment of most taxes and fees for SMEs, effectively alleviate the financial pressure of enterprises, help SMEs tide over the difficulties in the current severe economic environment, and reduce the operating pressure of SMEs. This policy is very helpful to alleviate the financial pressure of enterprises. Enterprises that pay relevant taxes and fees can apply for tax refund and continue to enjoy the tax deferred policy.
2. Further implement the phased holdover policy of social insurance premiums.
Importance ★★★★★★
On September 19, 2022, the General Office of Ministry of Human Resources and Social Security, the General Office of the National Development and Reform Commission, the General Office of the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Opinions of the General Office of Ministry of Human Resources and Social Security, the General Office of the National Development and Reform Commission and the General Office of the Ministry of Finance on Printing and Distributing the Policy of on Further Improving the Implementation of Staged Postponement of Social Insurance Premium (No.50 [2022] of the Ministry of Human Resources and Social Security). Compared with the circular No.50 issued in 20223 1 Ministry of Human Resources and Social Security, the implementation scope of the three social security fee deferred policies has been further expanded since September 2022, covering all small and medium-sized enterprises in the region that are greatly affected by the epidemic and have difficulties in production and operation, individual industrial and commercial households that participate in the insurance in the form of units, institutions that participate in the basic old-age insurance for enterprise employees and various social organizations. Enterprises are also allowed to pay deferred social insurance premiums by stages or month by month before the end of 2023, and the late payment fee is tax-free.
Notice No.50 calls for strengthening the publicity and interpretation of policies, making a good connection between deferred payment policies and policies such as employees' settlement, house purchase, car purchase and children's enrollment qualification, further optimizing handling services, ensuring that payers "should know everything" about policies, ensuring that enterprises can successfully apply for and enjoy policies, and implementing phased deferred payment policies for social insurance premiums.
Circular 50 further expanded the scope of implementation of the policy of delaying payment of social insurance premiums. The specific scope and intensity of implementation need to be determined by all localities according to the epidemic situation and social insurance funds. Under the current economic situation, it is of great significance for small and medium-sized enterprises, individual industrial and commercial households, institutions and other organizations to reduce business pressure.
Second, the vehicle purchase tax exemption policy
1. Continue the tax-free vehicle purchase tax policy for new energy vehicles.
Importance ★★★★★★
On September 18, 2022, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Industry and Information Technology issued the Announcement of the Ministry of Industry and Information Technology of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing the Policy of Exempting Vehicle Purchase Tax for New Energy Vehicles (Announcement No.27 of the Ministry of Industry and Information Technology of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2022), which stipulated to extend the exemption of vehicle purchase tax for new energy vehicles to support the development of new energy vehicle industry and promote automobile consumption.
The announcement stipulates that new energy vehicles purchased between 2023 1 October 1 and February 20231shall be exempted from vehicle purchase tax. New energy vehicles exempted from vehicle purchase tax are managed through the Catalogue of New Energy Vehicles Exempted from Vehicle Purchase Tax issued by the Ministry of Industry and Information Technology and the State Administration of Taxation.
New energy vehicles eligible for tax exemption include pure electric vehicles, plug-in hybrid vehicles (including extended-range vehicles) and fuel cell vehicles listed in the catalogue.
The vehicle purchase tax exemption policy of new energy vehicles has played an important role in promoting the sales of new energy vehicles. The vehicle purchase tax rate 10% is a large part of the cost for car buyers. Continuing to exempt new energy vehicles from vehicle purchase tax will be conducive to promoting new energy vehicles, promoting automobile consumption, stimulating economic development and achieving environmental governance.
2, exempt from vehicle purchase tax, with a fixed device of non transport vehicle directory.
Importance ★★★
On September 23rd, 2022, the Ministry of Industry and Information Technology of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the Announcement of the Ministry of Industry and Information Technology of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (AnnouncementNo. 18 of the Ministry of Industry and Information Technology of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2022) and the Catalogue of Non-transport Special Work Vehicles with Fixed Devices Exempted from Vehicle Purchase Tax (the sixth batch). The corresponding non-transport special operation vehicles listed in this catalogue shall be exempted from vehicle purchase tax at the time of purchase.
Three. Preferential policies for enterprise income tax
1. Increase the pre-tax deduction to support scientific and technological innovation.
Importance ★★★★★★★★
On September 22nd, 2022, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology issued the Announcement of State Taxation Administration of The People's Republic of China Ministry of Science and Technology of the Ministry of Finance on Strengthening the Pre-tax Deduction for Supporting Scientific and Technological Innovation (Announcement No.28 of State Taxation Administration of The People's Republic of China, Ministry of Finance, 2022). In order to support scientific and technological innovation, the pre-tax deduction of enterprise equipment purchase, R&D expense tax and other items has been increased.
On September 27th, 2022, State Taxation Administration of The People's Republic of China issued "Operational Guidelines for One-time Deduction and 100% Plus Deduction of Enterprise Income Tax for High-tech Enterprises" and "Operational Guidelines for Increasing the Plus Deduction Ratio of Other Enterprises' R&D Expenses to 100%", so that relevant enterprises can enjoy the preferential tax policies stipulated in Announcement No.28 when handling the declaration.
Announcement No.28 is applicable from June 65438+1 October1day in 2022 to February 3 1 day in 2022, and is applicable to high-tech enterprises and enterprises with pre-tax deduction ratio of R&D expenses of 75%.
High-tech enterprises refer to enterprises with high-tech enterprise qualifications in the fourth quarter of 2022. Newly purchased equipment and appliances within the time limit stipulated in Announcement No.28 are allowed to be deducted at one time when calculating taxable income in the current year, and are allowed to be deducted before tax. Equipment and appliances refer to fixed assets other than houses and buildings. There is no limit on the purchase amount of fixed assets in the announcement.
At present, enterprises with 75% R&D expenses plus deduction ratio refer to enterprises with 75% R&D expenses plus deduction ratio except negative list industries such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, and other manufacturing and technology-based small and medium-sized enterprises. The announcement allows enterprises to increase the pre-tax deduction ratio of R&D expenses from 75% to 100% within the specified period. When the deducted R&D expenses are added in the fourth quarter, the enterprise can choose to calculate according to the ratio of the actual amount or the actual R&D expenses incurred in the whole year multiplied by 2022 10 and its actual operating months in 2022. If the enterprise goes out of business before June 2022 10, the R&D expenses that the enterprise can deduct before tax will be higher.
Announcement No.28 mainly aims at deducting 75% of the R&D expenses of high-tech enterprises in purchasing equipment, appliances and other enterprises before tax. The main purpose is to support the innovation and development of high-tech enterprises and promote the upgrading of equipment and technology. It is characterized by a short policy application period, only in the fourth quarter of 2022. It is unknown whether the policy will continue after its expiration. Therefore, the response of enterprises to this tax policy is rapid, and relevant enterprises should seize the opportunity, plan carefully and fully enjoy the preferential tax policies.
Therefore, in order to effectively enjoy the preferential corporate income tax policies provided by Announcement No.28, high-tech enterprises should advance the purchase plan of large-scale equipment and household appliances in 2022 to 65438+February 3 1, so as to fully enjoy the preferential tax policies and legally reduce the corporate tax burden. Other enterprises that apply the pre-tax deduction of 75% R&D expenses can increase R&D expenses in the fourth quarter of 2022 according to their operating conditions, make full use of preferential tax policies, and reduce the tax burden.
High-tech enterprises and other enterprises with 75% pre-tax deduction of R&D expenses can enjoy the preferential policies stipulated in Announcement No.28 in the form of "self-judgment, declaration and enjoyment, and retention of relevant information for future reference", and carry out specific operations according to the operational guidelines issued by State Taxation Administration of The People's Republic of China to reduce the tax risks of enterprises.
2. Preferential tax policies for basic research of enterprise investment
Importance ★★★★★★★★
On September 30, 2022, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Preferential Policies for Enterprise Investment in Basic Research (Announcement No.32 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2022), announcing the tax preferential policies for enterprise investment in basic research.
Announcement No.32 stipulates that the basic research expenditure invested by enterprises in non-profit scientific and technological research and development institutions, universities and government natural science funds can be deducted before tax according to the actual amount of taxable income, and can be deducted before tax according to 100%. For non-profit scientific research institutions and institutions of higher learning that receive basic research funds from enterprises, individuals and other organizations, this part of income is exempt from enterprise income tax.
Announcement No.32 establishes the tax preferential system for basic research investment in China, including the full pre-tax deduction and 100% plus deduction for basic research expenditure invested by enterprises in qualified social institutions, and the tax exemption for capital gains obtained by non-profit scientific research institutions and institutions of higher learning. Announcement No.28 does not specify the term of this policy, which will become an important part of China's enterprise income tax preferential policies.
The basic research mentioned in this policy refers to the activities of expounding and testing various hypotheses, principles and laws by analyzing the characteristics, structures and interrelationships of things. Enterprises should sign relevant agreements or contracts when investing in basic research, and keep the relevant information of investment for future reference. It is worth noting that the basic research investment of enterprises in non-profit scientific and technological research institutions, universities and government natural science funds is not necessarily entirely charitable donations. Enterprises can stipulate in the relevant agreements the ownership and income distribution of intellectual property rights such as patents and technical secrets obtained by using the knowledge obtained in basic research, as well as the participation of enterprise personnel in basic research activities. By cooperating with non-profit R&D institutions and institutions of higher learning, enterprises can not only improve their R&D ability and shape their social image, but also achieve good social and economic benefits.
Fourth, the personal income tax policy to support residents to buy housing.
Importance ★★★★★★★★
On September 30, 2022, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Supporting Individual Income Tax Policies for Residents' Housing Redemption (Announcement No.30 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2022). On the same day, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection and Management of Individual Income Tax Policy for Supporting Residents' Housing Redemption (Announcement No.21of State Taxation Administration of The People's Republic of China in 2022), concerning the issue of individual income tax for supporting residents' housing repurchase.
Announcement No.30 stipulates that during the period from 65438+1 October, 2022 to 65438+3 1 February, 2023, taxpayers who sell their free houses and buy houses again in the same city within 1 year after selling their existing houses may apply for a refund of their personal income tax as required.
Announcement No.30 can be regarded as a stimulating tool for the urban real estate market to activate the increasingly depressed real estate market, which is conducive to the replacement of existing houses by urban residents and is undoubtedly beneficial to families with replacement plans. This policy applies to residents' replacement of newly purchased houses or second-hand houses. The policy does not specify the number of people who apply for the policy and the number of times they enjoy the policy, which needs to be clarified in an orderly operation.
In practice, the second-hand housing transaction contract often stipulates that the transaction tax shall be borne by the buyer, while the personal income tax payer of the second-hand housing transaction is the seller. This agreement has caused the separation between the actual payer and the taxpayer. In second-hand housing transactions, yin-yang contracts are often used to avoid taxes, and both parties to the transaction have tax risks. With the publication of the No.30 document of the public company, both parties who entered into the second-hand housing transaction contract after June 65438+ 10/in 2022 should consider the tax rebate impact of this policy in the second-hand housing transaction negotiations, and make a clear agreement on the tax burden of both parties to avoid subsequent contract disputes and tax risks.
V. Tax policies for non-performing loans and physical debts of banking financial institutions and financial asset management companies.
Importance ★★★★★★
On September 30, 2022, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Tax Policies for Non-performing Creditor's Rights of Banking Financial Institutions and Financial Asset Management Companies (Announcement No.3 1 2022 of the Ministry of Finance and State Taxation Administration of The People's Republic of China), which announced the tax policies of banking financial institutions and financial asset management companies on the disposal of non-performing credits.
Announcement 3 1 is a preferential tax policy for banking financial institutions and financial asset management companies to deal with bad debts.
In terms of value-added tax, ordinary taxpayers of banking financial institutions and financial asset management companies can choose to deduct the price of debt-paying real estate from the total price and out-of-price expenses as sales, and apply the tax rate of 9% to calculate and pay value-added tax. The part of the mortgaged real estate that has been priced shall not be invoiced to the buyer.
In terms of stamp duty, contracts, property transfer documents and business account books involved in the process of receiving and disposing of debt-paying assets by banking financial institutions and financial asset management companies are exempt from stamp duty.
In terms of deed tax, banking financial institutions and financial asset management companies are exempt from deed tax when they receive debt-paying assets.
In terms of real estate and urban land use tax, all localities adjust measures to local conditions, and reduce property tax and urban land use tax on mortgaged real estate held by banking financial institutions and financial asset management companies.
Announcement No.3 1 shall be implemented from August 1 day, 2022 to July 3 1 day, 2023. The tax collected before the announcement can be reduced or exempted according to the regulations, and the tax payable by taxpayers can be reduced or refunded later. The implementation period of this policy is one year, which shows that it is a short-term preferential tax policy to support banking financial institutions and financial asset management companies to deal with bad debts. The author believes that whether this policy will continue to be implemented in the future will depend on the subsequent economic situation in China, such as the continuous growth of social bad debts, and the possibility of extending the implementation period of this policy is not ruled out.
Six, the full implementation of tax administrative licensing list management.
1, fully implement the tax administrative license list management.
On September 28th, 2022, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Full Implementation of the List Management of Tax Administrative Licensing Matters (State Taxation Administration of The People's Republic of China AnnouncementNo. 19, 2022), announcing the full implementation of the list management of tax administrative licensing.
AnnouncementNo. 19 stipulates that State Taxation Administration of The People's Republic of China uniformly compiles and publishes a national unified list of tax administrative licenses (hereinafter referred to as the list), which is included in the management of the national administrative license management system, and tax authorities below the provincial level may not implement tax administrative licenses other than the list. In 2022, State Taxation Administration of The People's Republic of China issued the List of Tax Administrative Licensing Items (2022 Edition), which listed 1 tax administrative licensing items approved by the VAT anti-counterfeiting tax control system.
In the future, the State Administration of Taxation will adjust the list in a timely and dynamic manner in accordance with the prescribed procedures and do a good job in the connection of the list.
For the implementation of the list, the announcement requires the implementation of tax administrative licenses in strict accordance with the list, the scientific formulation of implementation norms for administrative licenses, the implementation of tax administrative licenses according to laws and regulations, and the serious investigation and rectification of disguised licenses.
The announcement clarified the subject of supervision of tax administrative licensing matters, and called for strengthening the whole chain supervision before and after the event. And strengthen the implementation guarantee of the list, explore the diversified application of the list, and enhance the taxpayer's sense of acquisition and satisfaction.
Implementing the list management of tax administrative licensing matters is conducive to reducing tax administrative licensing, facilitating taxpayers to pay fees and unifying tax administrative standards, which is an important measure for the reform of tax collection and management in China.
2. Optimize taxpayers' deferred payment of taxes and other matters.
On September 28th, 2022, State Taxation Administration of The People's Republic of China issued "Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Optimizing Taxpayers' Deferred Tax Payment Management Mode" (Announcement No.20 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2022), and decided to further simplify and optimize five contents, including taxpayer's deferred tax payment examination and approval, taxpayer's deferred tax declaration examination and approval, taxpayer's change of tax quota examination and approval, prepayment method examination and approval other than actual profit of enterprise income tax, and identification of invoice printing enterprises.
According to the Announcement of State Taxation Administration of The People's Republic of China on the Full Implementation of the List Management of Tax Administrative Licensing Items (State Taxation Administration of The People's Republic of China AnnouncementNo. 19, 2022), the above five items will no longer be managed as tax administrative licensing items, but will be managed according to the related matters of administrative collection, and the handling procedures will be simplified. The announcement simplified the acceptance link of the above matters, reducing the acceptance link from 5 working days to 10 working days, simplifying the procedures, reducing the submission of materials, and implementing the whole online processing.
The announcement stipulates that the name of "enterprise printing invoice approval" will be adjusted to "determine invoice printing enterprise", which will be managed according to government procurement matters.
Summary:
The tax laws and regulations promulgated in September focus on supporting policies such as tax reduction and exemption, deferred payment of social security fees, corporate income tax policies such as supporting scientific and technological innovation and investment in basic research, personal income tax policies for residents to buy houses, tax policies for banking financial institutions and financial asset management companies to deal with bad debts, and implementation of tax administrative licensing list management. Since September, China's national economy has developed by more than half. Affected by the COVID-19 epidemic, all walks of life have encountered great operational difficulties. Under the deployment of the CPC Central Committee and the State Council, the intensive introduction of various tax support policies is conducive to stabilizing the economic market and stimulating market vitality. Focus on the implementation of various supporting tax policies, increase the support of preferential tax policies, encourage enterprises to invest in scientific and technological innovation and basic research, further optimize the business environment, unify the scale of tax collection and management, and improve taxpayers' tax satisfaction.
The tax policies introduced this month are focused and rich in content. Understanding and applying these policies deeply is of great significance to taxpayers to reduce their tax burden legally. Relevant taxpayers should carefully study the relevant tax policies, pay close attention to decision-making, and carefully plan to ensure that they enjoy the policy dividend.
As can be seen from the new tax laws and regulations promulgated in September:
1. At present, SMEs generally enjoy the policy of delaying the payment of taxes and social security fees. If an enterprise does not enjoy the relevant policies of deferred payment of taxes and fees, it can study whether it can enjoy the policy of deferred payment of taxes and fees according to the above policies to ease the operating pressure.
2. Grasp the time window of tax policy. Pre-tax deduction of equipment and appliances purchased by high-tech enterprises and other corporate tax policies applicable to 75% of R&D have a clear application period, which requires relevant enterprises to pay close attention to the release of tax policies, make careful plans and make quick decisions, ensure that enterprises fully enjoy the policy dividends, and reduce corporate tax burden according to laws and regulations.
3. The preferential tax policy for enterprise basic research investment is an important preferential tax system for enterprise income tax, which will occupy an important position in the enterprise income tax system. Seeking productivity from science and technology is an important direction for China's future industrial upgrading and economic development. How to give full play to the role of preferential tax policies in the basic research of enterprise investment is worthy of in-depth study by enterprises, and explore a new mode of cooperation among enterprises, scientific research institutions and universities in the future practice.
4. The personal income tax rebate policy for residents to purchase houses has great tax incentives and limited implementation period, which will have an important impact on the housing transactions of taxpayers who are considering housing replacement in the near future, and the tax burden of second-hand housing transactions will change. Residents with housing replacement plans should seize the time window of the policy, complete the housing replacement operation during the policy implementation, enjoy the policy dividend and reduce the housing replacement cost.
The above is a review of the tax laws and regulations promulgated by the Ministry of Finance and State Taxation Administration of The People's Republic of China in September 2022.