According to Article 2 of the Announcement of the Ministry of Finance and the State Administration of Taxation on Further Supporting the Development of Small and Micro Enterprises and Individually-owned Industrial and Commercial Households (Announcement No. 12 of 2023 of the Ministry of Finance and the State Administration of Taxation), from January 1, 2023 to December 31, 2027, small-scale VAT taxpayers, small low-profit enterprises and individual industrial and commercial households will be charged by half of the resource tax (excluding water resource tax), urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding ** transaction stamp duty), Cultivated land occupation tax and education surcharge and local education surcharge. Can branches, newly established enterprises, taxpayers who go out for inspection, taxpayers who register with cross-regional tax sources and taxpayers who are late in filing can apply for the preferential treatment of "six taxes and two fees"?Let's take a look at the answer
Our company is a branch and registered as a general taxpayer, can I apply for the "six taxes and two fees" reduction and exemption?
A:The enterprise income tax system is implemented under the corporate tax system, and the head office shall calculate all the taxable income and tax payable including the branches that do not have legal person status to which the tax paying enterprise belongs, and judge whether it is a small and low-profit enterprise with the legal entity as a whole. If an enterprise belongs to a branch that does not have the status of a legal person and is registered as a general VAT taxpayer, it shall be judged whether it can apply for the preferential treatment of "six taxes and two fees" according to whether the head office is a small and low-profit enterprise.
How does our company judge whether it can enjoy the "six taxes and two fees" reduction and exemption according to the declaration of small and low-profit enterprises?
A:The determination of small and low-profit enterprises shall be subject to the results of the annual final settlement of enterprise income tax. Newly established enterprises registered as general VAT taxpayers, engaged in industries that are not restricted or prohibited by the state, and at the same time meet the two conditions of no more than 300 employees and no more than 50 million yuan of total assets at the end of the previous month of the declaration period, can enjoy the "six taxes and two fees" reduction and exemption according to the declaration of small and low-profit enterprises before the first final settlement;For those who declare on a per-time basis in the month of their establishment, it is judged whether they can enjoy the preferential treatment of "six taxes and two fees" according to whether the number of employees does not exceed 300 and the total assets do not exceed 50 million yuan at the time of establishment.
Our company is a newly established enterprise in 2023 and has not yet handled the final settlement, can I apply for the "six taxes and two fees" reduction and exemption?
A:Newly established enterprises registered as general VAT taxpayers, engaged in industries that are not restricted or prohibited by the state, and at the same time meet the two conditions of no more than 300 employees and no more than 50 million yuan of total assets at the end of the previous month of the declaration period, can enjoy the "six taxes and two fees" reduction and exemption according to the declaration of small and low-profit enterprises before the first final settlement.
Can taxpayers who go out for inspection and taxpayers who register for cross-district tax sources enjoy the "six taxes and two fees" reduction and exemption policy?
A:All kinds of taxpayers, including taxpayers who go out for inspection and register with cross-regional tax sources, shall, based on their tax registration information, general VAT taxpayer registration information and enterprise income tax final settlement information, comprehensively determine whether they are small-scale VAT taxpayers, individual industrial and commercial households or small low-profit enterprises, and those who meet the conditions can enjoy the "six taxes and two fees" reduction and exemption policy.
My company's declaration of "six taxes and two fees" is overdue, can I still enjoy the "six taxes and two fees" reduction and exemption?
A:Small-scale VAT taxpayers who are late in filing the "six taxes and two fees" tax payment can apply for the "six taxes and two fees" reduction and exemption within the period from January 1, 2019 to December 31, 2027Individually-owned businesses registered as general taxpayers can apply for exemption and exemption for the overdue declaration of "six taxes and two fees" within the period from January 1, 2022 to December 31, 2027;Small low-profit enterprises registered as general taxpayers and newly established enterprises can also apply for exemption and exemption if the tax period of the "six taxes and two fees" declared by the overdue declaration is between January 1, 2022 and December 31, 2027, and the circumstances specified in the document are met.
*: State Administration of Taxation**.
Editor-in-charge: Cheng Yumeng).