The additional tax rate of education fee is an additional tax levied on the three kinds of taxes actually paid by units and individuals who pay value-added tax, business tax and consumption tax in cities and counties. According to the relevant provisions of the State Council Guofa (1986) No.50 document, the surcharge for education is based on the tax amount of value-added tax, consumption tax and business tax actually paid by all units and individuals, and paid at the same time respectively. The following is the additional tax rate of education expenses for 20 17 years. Welcome to read!
1. Who is the payer of urban maintenance and construction tax and education surcharge?
A: According to the Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC) and the Provisional Regulations on Additional Collection of Education Fees, all units and individuals who pay value-added tax, consumption tax and business tax are taxpayers of urban construction tax and payers of additional education fees. According to the Notice of the State Council on Unifying the Additional System of Urban Maintenance and Construction Tax and Education Fee for Domestic and Foreign-funded Enterprises and Individuals (Guo Fa No.20 1035), the urban maintenance and construction tax and education fee surcharge will be levied on foreign-funded enterprises, foreign enterprises and foreign individuals (hereinafter referred to as foreign-funded enterprises) from 2010 to 12.
2. Does the date of 20 10 12 1 in the Notice of the State Council on Unifying the Additional System of Urban Maintenance and Construction Tax and Education Fee for Domestic and Foreign Enterprises and Individuals (Guo Fa No.201035) refer to the tax payment period or the tax payment period?
A: According to the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Collection of Urban Maintenance and Construction Tax and Education Fee by Foreign-invested Enterprises (Caishui [20 10] 103), the value-added tax, consumption tax and tax payment obligations of foreign-invested enterprises occurred after 20 10+ 12 (inclusive). For the "three taxes" of foreign-funded enterprises with tax obligations before 20 10 12 1, urban maintenance and construction tax and education surcharge are not levied. That is, 20 10 12 1 refers to the tax payment period.
3. What is the basis and payment link of urban construction tax and education surcharge?
A: Urban construction tax and education surcharge are based on the actual value-added tax, consumption tax and business tax paid by taxpayers and payers, and are paid at the same time as value-added tax, consumption tax and business tax respectively.
4. What is the urban construction tax rate and the additional tax rate for education?
A: The tax rate of urban construction tax in our city is divided into two grades:
Where the taxpayer is located in the areas under the jurisdiction of Guancheng, Dongcheng, Cheng Nan and John Wan, the applicable tax rate is 7%;
Where the taxpayer is located in the area under the jurisdiction of Dongguan City, the applicable tax rate is 5%.
The education surcharge rate is 3% in the whole city.
5. Does the customs need to pay the city maintenance and construction tax for the consumption tax and value-added tax levied on imported products?
A: According to "On Implementation"
6. The "three taxes" are subject to the first levy and retreat, that is, the first levy and retreat. Is the paid urban maintenance and construction tax refunded?
A: According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Additional Policies for Urban Construction Tax and Education Fee concerning the VAT Business Tax and Consumption Tax Refund Measures (Caishui [2005] No.72), unless otherwise stipulated, the urban maintenance and construction tax attached to the "Three Taxes" will not be refunded (refunded).
7. After the export goods of the production enterprise are fully exempted from tax refund, is it necessary to pay the urban maintenance and construction tax for the value-added tax exempted in the current period approved by the State Taxation Bureau?
A: According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Additional Policies for Urban Maintenance and Construction Tax and Education Fee after the Export Goods of Production Enterprises are Exempted from Tax Refund (Caishui [2005] No.25), the value-added tax exempted by the State Administration of Taxation at present should be included in the scope of urban maintenance and construction tax, and the urban maintenance and construction tax should be levied at the prescribed tax (fee) rate respectively.
8. How do you understand that urban construction tax is levied for tax exemption?
Answer: According to the Notice on Imposing Urban Maintenance and Construction Tax and Additional Education Fee on the Self-operated Goods Exported by Production Enterprises or Foreign Trade Enterprises as Agents (Guangdong Local Taxation Bureau [2002]141No.), explain the specific methods of warehouse transfer and the operating procedures for adjusting tax planning tasks, and explain the tax exemption, tax credit and tax refund methods and the first collection and refund. Therefore, the value-added tax exempted from the export of self-produced goods by production enterprises should be levied on urban maintenance and construction tax and education surcharge according to regulations.
9. Whether the collection of urban construction tax is in line with "exemption and tax refund"
A: The Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC) was promulgated on 1985, and tax exemption and tax refund were implemented on 1994. See the answer to question 8 for the relationship between the policy of exemption, credit and refund and actual payment. Caishui [2005] No.72 and Caishui [2005] No.25 also stipulate the provisions on the collection of urban construction tax for the tax exemption and refund policy. So there is no conflict.
10. How to declare and what information should be submitted?
A: Online declaration of urban construction tax. Our branch will increase the types of urban construction tax for taxpayers who need to pay, and taxpayers can declare online on time every month. Taxpayers do not need to submit information when filing, but at the end of each year, our branch will compare the data with the IRS and ask taxpayers to provide relevant information according to the actual situation.
1 1. When will the urban construction tax be declared?
Answer: The reporting period of urban construction tax is before 15 every month. For the tax-free part, in order to facilitate the operation, according to the Notice of the Provincial Local Taxation Bureau on the Collection of Urban Maintenance and Construction Tax and Additional Education Fee for Assets and Goods Exported by Production Enterprises Self-operated or Entrusted by Foreign Trade Enterprises (Guangdong Local Taxation Bureau [2002]141No.), production enterprises can declare the summary table of tax exemption and refund for export goods of production enterprises, which will be audited and sealed by the national tax department. In other words, foreign-funded enterprises should declare and pay the urban maintenance and construction tax exempted from value-added tax in the current period to the competent local tax authorities from the collection period of 2011February within the period of1February audited by the national tax authorities.
12. Are the documents and regulations mentioned in the above questions applicable to foreign-funded enterprises?
A: According to the Notice of the State Council on Unifying the Additional System of Urban Maintenance and Construction Tax and Education Fee for Domestic and Foreign-funded Enterprises and Individuals (Guo Fa No.201035), since 1985 and 1986, the laws, regulations and policies on urban maintenance and construction tax and education fee surcharge issued by the State Council financial and tax authorities are also applicable to foreign-invested enterprises and foreign countries. That is, the documents and regulations mentioned in the above questions apply to foreign-funded enterprises.
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