Finance and Economics "Notice of the Ministry of Finance and the State Administration of Taxation of the Ministry of Finance on Further Supporting the Tax Policies of Self-employed Retired Soldiers to Start Businesses and Employment" (CS 2019 No. 21) stipulates that if self-employed retired soldiers engage in self-employment, the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax actually payable in the current year shall be deducted within 3 years (36 months, the same below) according to the annual limit of 12,000 yuan per household.
So how is the validity period of these 3 years calculated in the tax system?
1. There is a difference between the time of industrial and commercial registration and the time of supplemental recording of tax information. For example, the industrial and commercial registration will be handled on January 4, 2023, and the tax information will be supplemented on December 1, 2023. The 3-year period should start counting the tax benefits from December 1.
2. If there is a situation where the industrial and commercial license is not cancelled and the registration is restored in the tax system after the cancellation is handled, the time of 3 years is also calculated from the time when the tax is first reinstated, and the time for the re-registration is not resumed.
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