(1) The income of enterprises engaged in the following projects shall be exempted from enterprise income tax: cultivating and planting trees;
(2) Income from the following items shall be subject to enterprise income tax by half: planting of beverage crops and spice crops such as flowers and tea;
(III) According to the Enterprise Income Tax Law of People's Republic of China (PRC) (Decree No.63 of the President of the People's Republic of China): Article 35 The specific measures for tax incentives stipulated in this Law shall be formulated by the State Council.
The time of VAT tax declaration for extended information is related to the tax payment period approved by the competent tax authorities. The tax payment period of VAT is 1, 3, 5, 10, 15, 1 month or a quarter respectively.
A taxpayer whose tax payment period is 1 month or 1 quarter shall file a tax return within 15 days from the expiration date; A taxpayer who takes 1, 3, 5, 10 or 15 as a tax payment period shall pay the tax in advance within 5 days from the expiration date, and report and settle the tax payable last month from 1 to 15 the following month. The quarterly tax payment period is only applicable to small-scale taxpayers.
Fixed enterprises of value-added tax declare and pay taxes to the tax authorities where the institution is located, and non-fixed enterprises of value-added tax declare and pay taxes to the tax authorities where they sell.
Baidu Encyclopedia-VAT