1. Implementation Rules for the Interim Regulations on Value-Added Tax 2019
Article 1 According to Article 14 of the "Interim Regulations on Land Value-Added Tax of the People's Republic of China" (hereinafter referred to as the Regulations) stipulate and formulate these rules.
Article 2 The transfer of state-owned land use rights, buildings on the ground and their attachments and obtaining income as mentioned in Article 2 of the Regulations refers to the act of transferring real estate for a fee, excluding the act of real estate.
Article 3 The state-owned land mentioned in Article 2 of the Regulations refers to the land regulated by national laws.
The above-ground buildings mentioned in Article 2 of the Fourth Regulation refer to all buildings built on the ground, including various ancillary facilities above and below the ground.
The attached objects mentioned in Article 2 of the Regulations are items that will be damaged once moved.
The fifth regulation includes the entire price of the transfer of real estate and related economic benefits.
Article 6 The units mentioned in Article 2 of the Regulations refer to various types of enterprises, institutions, state agencies and social groups and their
Individuals mentioned in Article 2 of the Regulations , including self-employed persons.
The deduction items for calculating the value-added listed in Article 6 of the 7th Regulation are specifically
(1) The amount paid by the taxpayer to obtain the right to use the land refers to the amount paid by the taxpayer for the land use right. The land price paid to obtain land use rights and related fees paid in accordance with unified regulations.
The actual costs incurred by the taxpayer’s real estate development project (hereinafter referred to as real estate development) include land acquisition and compensation fees, preliminary engineering fees, construction and installation engineering fees, infrastructure fees, public * **Supporting facilities fees, development indirect costs.
Land acquisition and compensation fees, including land tax, labor resettlement fees and net expenditures for compensation for above-ground and underground attachments, An
Preliminary engineering fees include planning, design, project feasibility studies, hydrology, geology, surveying, surveying, and "three connections and one leveling" expenses.
Construction and installation engineering fees are paid by outsourcing. The construction and installation project fees paid to the contractor include infrastructure fees, including road, water supply, power supply, gas supply, sewage discharge, flood drainage, communications, lighting, sanitation, greening and other projects in the development community. Expenditures.
Public supporting facilities fees, including the development of public supporting facilities in the development community that cannot be transferred for a fee
Development indirect costs refer to the direct organization and management of development The expenses incurred by the project include labor expenses, repair expenses, office expenses, water and electricity expenses, labor protection expenses, amortization of turnover housing, etc.
(3) Land development and new real estate development expenses) refer to. and real estate development project management costs and financial costs.
Interest expenses included in financial expenses, which can be calculated and amortized and certified by a financial institution, shall not exceed the amount calculated based on the loan interest rate of a commercial bank for the same period. Other real estate development expenses shall be calculated and deducted within 5% of the total amount in this Article ().
If the interest expenses cannot be calculated based on the transferred real estate project or the financial institution certificate cannot be provided, the real estate development expenses shall be calculated and deducted in accordance with this Article ( The deductions calculated according to the provisions of items 1) and (2)
The specific proportion of deductions for the above calculation shall be determined by each province, autonomous region, and municipality.
(4) Assessment of old houses and buildings. Price refers to the price of the real estate price established by the government multiplied by the newness discount rate when transferring used houses and buildings. The assessed price must be confirmed by the local tax authority
( 5) Taxes related to the transfer of real estate refer to the business tax, urban maintenance and construction tax, and stamp tax paid when the real estate is transferred. The education surcharge paid for the transfer of real estate can also be deducted as the same tax.
(6) According to the provisions of Article 6 (5) of the Regulations, taxpayers engaged in real estate development may receive an additional 20% deduction from the sum of the amounts calculated according to the provisions of (1) and (2) of this article.
Article 8 The land value-added tax is calculated based on the most basic accounting items or accounting objects of the taxpayer’s real estate cost accounting.
Article 9 After the taxpayer has transferred the land use rights in tracts, the land value-added tax shall be calculated in installments. If real estate is developed or transferred in batches, the amount of the deduction items can be determined based on the proportion of the transferred land use rights to the total area, or based on the building area, or other methods confirmed by the tax authorities.
For the four-level progressive tax rates listed in Article 7 of the 10th Regulation, the proportion of "the value-added amount does not exceed the amount of deduction items" at each level includes this proportion.
To calculate the land value-added tax, the simple method can be calculated by multiplying the value-added amount by the applicable tax rate minus the amount of deduction items multiplied by the overall deduction coefficient. The specific formula is as follows:
( 1) The value-added amount does not exceed 50% of the amount of deduction items
Land value-added tax = value-added × 30%
(2) The value-added amount exceeds 50% of the amount of deduction items and does not exceed 100 %
The amount of land value-added tax = value added × 40% - amount of deduction items × 5%
(3) The value added exceeds 100% of the amount of deduction items, but does not exceed 200%< /p>
Land value-added tax = value-added × 50% - deducted item amount × 15%
(4) The value-added exceeds the deducted item amount by 200%
Land value appreciation Amount of tax = value-added × 60% - amount of deduction items × 35%
The 5%, 15%, and 35% in the formula are quick calculation deduction coefficients
Article 11 of the Regulations The ordinary standard residences mentioned in Article 8 (1) refer to residential residences built according to the local general civil residence standards. High-end apartments, villas, resorts, etc. are not ordinary standard residences. The specific boundaries between ordinary standard residences and other residences are stipulated by the people's governments of each province, autonomous region, and municipality directly under the Central Government.
When a taxpayer builds an ordinary standard residence for sale, the added value does not exceed the sum of the deduction items in items (1), (2), (3), (5) and (6) of Article 7 of these Rules20 %, the land value-added tax shall be exempted; if the value-added amount exceeds 20% of the sum of the deduction items, the entire value-added amount shall be taxed according to regulations.
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2. What are the specific calculation methods and basis for workers’ wages? Every National Day...
1. According to " Article 11 of the Measures for the Implementation of Paid Annual Leave for Enterprise Employees stipulates that the monthly salary standard for employees refers to the average monthly salary after excluding overtime wages in the first twelve months of employment with the employer. If it is less than twelve months, the standard shall be based on the actual month. Calculate average salary. The daily wage standard refers to the monthly wage (calculated above) divided by the number of monthly pay days (21.75 days).
2. National Day is a legal holiday. The situation you mentioned should be paid in accordance with the standards stipulated in Article 13 (3) of the "Interim Provisions on Wage Payment":
( 1) Wage for daily standard working hours: daily wage × 300% × number of days
(2) Wage for extended working hours beyond daily standard working hours: hourly wage × 300% × number of extended working hours
Good luck!
3. Detailed implementation rules of the 11th Financial Article?
11 financial rules:
1. Promulgate the "Measures for the Supervision and Evaluation of Financial Services for Small and Micro Enterprises by Commercial Banks" to improve the incentive and restraint mechanism for financial services for small and micro enterprises, starting from credit extension , evaluate the construction of internal professional systems and mechanisms, implementation of regulatory policies, product and service innovation, etc., set differentiated evaluation indicators, implement due diligence exemption requirements for commercial banks, provide differential pricing for loans to small and micro enterprises, and strengthen the application of evaluation results.
2. Promulgate the "Work Plan for Deepening Reform and Replenishing Capital of Small and Medium-sized Banks" to further promote the deepening of reforms of small and medium-sized banks, accelerate the replenishment of capital for small and medium-sized banks, adhere to the principles of marketization and rule of law, raise funds through multiple channels, and ensure capital replenishment. Integrate with the optimization of corporate governance. Formulate the "Implementation Opinions on Deepening Reform of Rural Credit Cooperatives" to maintain the overall stability of county legal person status, strengthen positive incentives, and coordinate reform and risk resolution.
3. Promulgate the "Industry Performance Evaluation Guidelines for Government Financing Guarantees and Re-guarantee Institutions" to promote government financing guarantee institutions at all levels to focus on supporting small and rural areas, reduce guarantee rates, and give full play to their risk sharing role. Help enterprises resume work and production and overcome difficulties.
4. Promulgate four regulations including the "Registration and Management Measures for Initial Public Offerings of Stocks on the GEM (Trial)", promulgate eight major rules including the "Regulations for the Listing of Stocks on the GEM", promote the reform of the GEM and pilot the registration system. , establish and improve registration-based arrangements, continuous supervision, issuance sponsorship and other supporting systems for GEM companies.
5. Issue the "Guiding Opinions on the Transfer and Listing of Companies Listed on the National Equities Exchange and Quotations", accelerate the reform of the New Third Board, actively and steadily implement public offerings, and select qualified companies as the selected layer. Allow public funds to invest, establish a transfer and listing mechanism for companies listed on the New Third Board, clarify the scope, conditions, procedures and other basic requirements for transfer, give full play to the role of the New Third Board market as a link between the past and the next, and strengthen the organic connection between the multi-level capital markets.
6. Promulgate the "Measures for the Management of Standardized Bills" to standardize the financing mechanism of standardized bills, support the packaging of bills as basic assets and then circulate in the bond market, support the investment of asset management products in standardized bills, and give full play to the investment pricing capabilities of the bond market. , reduce regulatory arbitrage and better serve small and medium-sized enterprises and supply chain financing.
7. Release the "Rules for the Identification of Standardized Debt Assets" to implement the requirements of the new asset management regulations, clarify the identification scope and conditions of standardized debt assets, establish a identification mechanism for non-standard transfer of assets, and review the existing " Transitional arrangements will be made for non-non-standard assets to steadily promote the transformation and development of the asset management business and enhance the ability of financial services to serve the real economy.
8. Release the "Guidelines for the Bond Business of Foreign Government Institutions and International Development Institutions" to further improve the information disclosure requirements for panda bonds, refine the rules for issuance of panda bonds, and encourage issuers with real RMB funding needs to issue bonds. , steadily promote the development of the panda bond market.
9. Promote the further opening up of the credit rating industry internally and externally, allow qualified international rating agencies and private rating agencies to carry out bond credit rating business in my country, and encourage domestic rating agencies to actively expand international business.
10. Guide the standardized and orderly development of the CPA industry, supervise accounting firms to improve the quality control system, formulate implementation plans to adjust the practice management of accounting firms, effectively improve audit quality, and improve the management structure of accounting firms. Promulgated management measures for the registration of accounting firms engaged in securities services business, and canceled the qualification review and approval of accounting firms engaged in securities services business.
11. The "Opinions on Strengthening Administrative Penalties for Financial Illegal Acts" were issued. Under the current legal framework and in accordance with the principle of proportionate punishment, the penalties for each illegal act of financial institutions and the identification standards for illegal income are clarified. Strictly hold financial institutions and intermediaries accountable, strictly hold individuals responsible for violations of the law accountable in accordance with the law, intensify the crackdown on financial violations, form an effective deterrent to offenders, and effectively protect the legitimate rights and interests of financial consumers.
4. The Office of the Financial Commission released 11 financial reform measures
On the afternoon of May 27, according to the news released by the People’s Bank of China, according to the unified deployment of the Financial Commission of the State Council, the National Development and Reform Commission, The Ministry of Finance, the People's Bank of China, the China Banking and Insurance Regulatory Commission, the State Administration of Foreign Exchange and other members of the Financial Committee will launch 11 financial reform measures in the near future based on in-depth research and in accordance with the principle of "launching one after another when mature".
At the third session of the 13th National People's Congress, the "Government Work Report" delivered by Premier Li Keqiang required that the greater the difficulties and challenges, the more necessary it is to deepen reforms, break down institutional barriers, and stimulate internal development momentum.
The measures involve credit, bank reform, financing guarantees, GEM and New OTC Market reforms, bill financing mechanisms, bonds, credit ratings, etc.
1. Promulgate the "Measures for the Supervision and Evaluation of Financial Services for Small and Micro Enterprises by Commercial Banks" to improve the incentive and restraint mechanism for financial services for small and micro enterprises, from the perspective of credit granting, the construction of internal professional systems and mechanisms, the implementation of regulatory policies, Evaluate product and service innovation and other aspects, set differentiated evaluation indicators, implement due diligence exemption requirements for commercial banks, provide differential pricing for loans to small and micro enterprises, and strengthen the application of evaluation results.
2. Promulgate the "Work Plan for Deepening Reform and Replenishing Capital of Small and Medium-sized Banks" to further promote the deepening of reforms of small and medium-sized banks, accelerate the replenishment of capital for small and medium-sized banks, adhere to the principles of marketization and rule of law, raise funds through multiple channels, and ensure capital replenishment. Integrate with the optimization of corporate governance. Formulate the "Implementation Opinions on Deepening Reform of Rural Credit Cooperatives" to maintain the overall stability of county legal person status, strengthen positive incentives, and coordinate reform and risk resolution.
3. Promulgate the "Industry Performance Evaluation Guidelines for Government Financing Guarantees and Re-guarantee Institutions" to promote government financing guarantee institutions at all levels to focus on supporting small and rural areas, reduce guarantee rates, and give full play to their risk sharing role. Help enterprises resume work and production and overcome difficulties.
4. Promulgate four regulations including the "Registration and Management Measures for Initial Public Offerings of Stocks on the GEM (Trial)", promulgate eight major rules including the "Regulations for the Listing of Stocks on the GEM", promote the reform of the GEM and pilot the registration system. , establish and improve registration-based arrangements, continuous supervision, issuance sponsorship and other supporting systems for GEM companies.
4. Promulgate the "Guiding Opinions on the Transfer and Listing of Companies Listed on the National Equities Exchange and Quotations", accelerate the reform of the New Third Board, actively and steadily implement public offerings, and select qualified companies as the selected layer. Allow public funds to invest, establish a transfer and listing mechanism for companies listed on the New Third Board, clarify the scope, conditions, procedures and other basic requirements for transfer, give full play to the role of the New Third Board market as a link between the past and the next, and strengthen the organic connection between the multi-level capital markets.
5. Promulgate the "Measures for the Management of Standardized Bills" to standardize the financing mechanism of standardized bills, support the packaging of bills as basic assets and then circulate in the bond market, support the investment of asset management products in standardized bills, and give full play to the investment pricing capabilities of the bond market , reduce regulatory arbitrage and better serve small and medium-sized enterprises and supply chain financing.
6. Release the "Rules for the Identification of Standardized Debt Assets" to implement the requirements of the new asset management regulations, clarify the identification scope and conditions of standardized debt assets, establish a identification mechanism for non-standard transfer of assets, and evaluate the existing " Transitional arrangements will be made for non-non-standard assets to steadily promote the transformation and development of the asset management business and enhance the ability of financial services to serve the real economy.
8. Release the "Guidelines for the Bond Business of Foreign Government Institutions and International Development Institutions" to further improve the information disclosure requirements for panda bonds, refine the rules for issuance of panda bonds, and encourage issuers with real RMB funding needs to issue bonds. , steadily promote the development of the panda bond market.
9. Promote the further opening up of the credit rating industry internally and externally, allow qualified international rating agencies and private rating agencies to carry out bond credit rating business in my country, and encourage domestic rating agencies to actively expand international business.
10. Guide the standardized and orderly development of the CPA industry, supervise accounting firms to improve the quality control system, formulate implementation plans to adjust the practice management of accounting firms, effectively improve audit quality, and improve the management structure of accounting firms. Promulgated management measures for the registration of accounting firms engaged in securities services business, and canceled the qualification review and approval of accounting firms engaged in securities services business.
11. The "Opinions on Strengthening Administrative Penalties for Financial Illegal Acts" were issued. Under the current legal framework and in accordance with the principle of proportionate punishment, the penalties for each illegal act of financial institutions and the identification standards for illegal income are clarified. Strictly hold financial institutions and intermediaries accountable, strictly hold individuals responsible for violations of the law accountable in accordance with the law, intensify the crackdown on financial violations, form an effective deterrent to offenders, and effectively protect the legitimate rights and interests of financial consumers.