What information do I need to apply for tax exemption? Because of its different nature, the materials required for applying for tax exemption certificate are also different. The tax exemption certificate is issued by the tax bureau. Due to the different tax rates adopted in the implementation of the tax exemption law, the tax exemption law can be divided into two forms. Let's see what information we need to apply for tax exemption.

What information do I need to apply for tax exemption? 1 materials required for tax exemption and reduction certificate.

First, the materials required for the tax exemption certificate of domestic encouraged projects.

1. Completed application form for tax exemption certificate

2. Contracts and invoices for imported equipment

4. Other documents deemed necessary by the customs.

II. Materials required for foreign-invested enterprises to apply for tax exemption certificates

1. Completed application form for tax exemption certificate

2. Record registration certificate and asset registration manual (enterprises established after 200 1 10 do not need to provide asset registration manual)

3. Contracts and invoices for imported equipment

List of imported equipment approved by the competent department.

5. Other documents deemed necessary by the customs.

Three, science and education supplies tax exemption certificate required materials:

1. Completed application form for tax exemption certificate

2. Contracts and invoices for imported equipment.

3. Description of equipment samples.

4 scientific research units have been transformed into enterprises, and it is necessary to provide the project report of the imported equipment.

5. Other documents deemed necessary by the customs.

Four, offshore fishing projects for tax exemption certificate required materials:

1. Completed application form for tax exemption certificate

2. Bill of lading and goods invoice.

3, offshore fishing enterprises to catch aquatic products declaration form

4. Copy of the business license of the enterprise (copy)

5, the Ministry of agriculture offshore fishing qualification certificate.

6, import and export enterprise qualification certificate.

7. Letter from the General Office of the Ministry of Agriculture on this year's offshore fishing project.

8. Other documents deemed necessary by the customs.

Five, free aid projects for tax exemption certificate required materials:

1. Completed application form for tax exemption certificate

2. Contracts and invoices for imported goods

3. Gifts from foreign governments and international organizations or agreements, agreements and international treaties containing tax reduction or exemption clauses. (copy)

4. A power of attorney from a foreign government or international organization or a letter of proof from a foreign embassy or representative office of an international organization in China.

5, "foreign governments, international organizations free aid and China's implementation of international treaties imported materials certificate" and the list of imported materials.

6, the legal person certificate of the recipient unit or project execution unit

7. Other documents deemed necessary by the customs.

Six, the disabled project for tax exemption certificate required materials:

1. Completed application form for tax exemption certificate

2, imported goods or overseas donations of the original contract and a copy of the invoice.

3, the Ministry of Civil Affairs or China Disabled Persons' Federation audit signature "certificate of import of products for the disabled" and "list of products for the disabled"

4. Proof of legal entity of enterprises and institutions directly under the Ministry of Civil Affairs or China Disabled Persons' Federation or affiliated welfare institutions, artificial limb factories, honorary military rehabilitation hospitals and rehabilitation institutions.

5. Other documents deemed necessary by the customs.

Seven, poverty alleviation and charitable donation projects for tax exemption certificate required materials:

1. Completed application form for tax exemption certificate

2. One original overseas donation letter and one Chinese translation, and stamped with the official seal of the applicant.

3. The "import certificate of government departments or social organizations accepting overseas poverty alleviation and charitable donations" issued by the donee, and a copy of the original list of the distribution and use of donated materials shall be attached; If the imported materials are distributed to several provinces, municipalities and autonomous regions in China, a list of the distribution and use of donated materials shall be made in duplicate (with official seal);

4. A copy of the proforma invoice issued by the foreign party showing the name, specification, quantity, unit, amount and currency of the donated goods, and stamped with the official seal of the recipient.

5. Other documents deemed necessary by the customs.

Eight, disaster relief donation project for tax exemption certificate required materials:

1. Completed application form for tax exemption certificate

2, by the Ministry of Civil Affairs, the All-China Women's Federation and the China Red Cross Society issued its audit signature "accept overseas disaster relief donations import certificate".

3. List of donated materials for disaster relief

4. Copy of the original overseas donation letter

5. Other documents deemed necessary by the customs.

Note: If an enterprise entrusts an agency to handle the formalities of tax exemption for imported equipment, the agency must provide the power of attorney of the enterprise.

What information do I need to apply for tax exemption? What materials do I need to issue a tax exemption certificate?

Due to the different nature, the materials required for handling tax exemption certificates are also different.

(1) Materials required for domestic-funded encouraged projects to apply for tax exemption certificate: complete application form for tax exemption certificate; Contracts and invoices for imported equipment; Other documents deemed necessary by the customs;

(2) Materials required for foreign-capital enterprises to apply for tax exemption certificates: complete application form for tax exemption certificates; Registration Certificate and Asset Registration Manual 10 Enterprises established after 0 months need not provide Asset Registration Manual); Contracts and invoices for imported equipment; List of imported equipment approved by the competent department; Other documents deemed necessary by the customs.

(3) Materials required for applying for tax exemption certificate of scientific and educational supplies: fill in a complete application form for tax exemption certificate; Contracts and invoices for imported equipment; Description of equipment samples; If the scientific research unit has been transformed into an enterprise, it is necessary to provide the project report of the project used in the imported equipment; Other documents deemed necessary by the customs.

(4) Materials required for handling the tax exemption certificate for offshore fishing projects: fill in a complete application form for tax exemption certificate; Bill of lading and invoice for goods; Declaration form for self-catching aquatic products returned by offshore fishing enterprises; Copy of the business license of the enterprise (copy); Qualification certificate for offshore fishing of the Ministry of Agriculture; Qualification certificate of import and export enterprise; Letter from the General Office of the Ministry of Agriculture on this year's offshore fishery project; Other documents deemed necessary by the customs.

2. Does the self-employed have a tax exemption policy?

Yes, self-employed individuals with official seals and accounts can be exempted from tax if their monthly sales do not exceed 20 thousand yuan. The threshold stipulated in the national tax law is limited to individuals (individual industrial and commercial households and other individuals), and the monthly sales amount is 5000-20000 yuan, so it depends on the specific amount stipulated by your local tax department.

The upper limit of general economically developed areas is 20,000 yuan. Self-employed individuals should apply for business license and tax registration certificate according to regulations, and then they can receive and purchase invoices. When doing tax registration, the tax department will generally give you a specific monthly sales, as long as it does not exceed 20 thousand yuan, it is tax-free, and invoices are also acceptable. If the invoice sales in a month exceed 20,000 yuan, if the tax is to be levied in full, no penny can be exempted.

3. What are the forms of tax exemption law?

Due to different tax rates, the tax exemption method can be divided into two forms: full tax exemption method and progressive tax exemption method.

(1) full tax exemption method: full tax exemption method, that is, when the government of the country of residence levies taxes on taxpayers who are residents of the country, it is allowed to deduct part of the income from their taxable income that comes from abroad and has been taxed in the source country. This method is rare in international tax practice.

(2) Progressive tax exemption method: Progressive tax exemption method, that is, the government of the country of residence gives tax exemption to income from abroad, but when determining the applicable tax rate of all taxpayers' income, the tax-free income is included in the calculation. In other words, the tax rate applicable before deducting tax-free income is still applicable to other income of taxpayers. This method is adopted by most countries that implement the tax exemption system.

What information do I need to apply for tax exemption? 3 how to open the tax exemption certificate?

The tax exemption certificate is issued by the tax bureau. Self-employed individuals are exempt from tax, and those who do not need to issue tax exemption certificates are eligible for tax exemption. The tax bureau has no right to interfere and will not issue certificates, because there is no provision for issuing tax exemption certificates, only tax payment certificates. If it is approved for tax reduction or exemption, take the approval. Individual industrial and commercial households who have obtained business licenses and tax registration certificates in accordance with regulations should first report to the collection hall of the district local taxation bureau to which the registration certificate belongs when paying taxes, and the tax hall will be assigned to the subordinate local taxation office, and special tax commissioners will be arranged to help.

legal ground

People's Republic of China (PRC) tax collection management law

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Taxpayers applying for tax reduction or exemption must provide the following written materials to the competent tax authorities:

(1) An application report for tax reduction or exemption. Including the basis, scope, years, amount, basic information of the enterprise, etc. ;

(two) to apply for the annual financial and accounting statements and the annual tax return of enterprise income tax;

(3) Copy of business license and tax registration certificate;

(four) other materials provided by the tax authorities according to the requirements of different tax reduction and exemption items. The tax authorities shall accept the taxpayer's application for tax reduction or exemption at any time, but the time limit for accepting the application for tax reduction or exemption is within 2 months after the end of the year, and it will not be handled after the deadline.