10 declaration points
1
Small and medium-sized enterprises in the manufacturing industry continue to delay the payment of some taxes and fees, and the taxes and fees incurred in August (or the third quarter of quarterly payment) and thereafter will be declared and paid normally according to regulations.
According to the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Matters Related to Continued Delaying Payment of Some Taxes and Fees by Small and Medium-sized Enterprises in Manufacturing Industry (AnnouncementNo. 17 of the Ministry of Finance of State Taxation Administration of The People's Republic of China, 2022), starting from September 1 day, 2022, According to the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing the Implementation of Delaying Payment of Some Taxes and Fees by Small and Medium-sized Manufacturing Enterprises (No.2, 2022), the deferred payment period of the deferred taxes and fees for medium-sized manufacturing enterprises and small and micro manufacturing enterprises that have enjoyed a 50% deferred payment of taxes and fees 100% has been extended for 4 months after the expiration.
Deferred payment of taxes and fees includes the period of 202 1 year1month,1February, February, March, April, May, June 2022 (monthly payment) or the fourth quarter of 20021year. Corporate income tax, personal income tax, domestic value-added tax, domestic consumption tax and the attached urban maintenance and construction tax, education surcharge and local education surcharge in the first quarter and the second quarter of 2022 (quarterly payment), excluding taxes and fees paid when withholding, collecting and remitting and applying to the tax authorities for invoicing.
Taxes and fees incurred in August 2022 (or the third quarter paid quarterly) and thereafter shall be declared and paid normally according to regulations.
Main points of reporting:
● Read a picture! The period of deferred tax payment for small and medium-sized enterprises in manufacturing industry will be extended for another 4 months ● 5 examples to understand the policy of deferred tax payment for small and medium-sized enterprises in manufacturing industry 2
/kloc-enjoy the preferential policy of R&D expenses plus deduction if you declare in advance in 0/0.
According to "Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Plus Deduction Policy for R&D Expenses for Enterprises' Prepayment Declaration" (State Taxation Administration of The People's Republic of China AnnouncementNo. 10, 2022), 10 can choose to enjoy the plus deduction policy for R&D expenses in the first three quarters of that year when it prepays for corporate income tax in the third quarter (quarterly prepayment) or September (monthly prepayment).
For those who did not choose to enjoy the preferential policy of R&D expenses plus deduction during the prepayment reporting period of 10, they can enjoy it uniformly when handling the final settlement of enterprise income tax in the current year.
When the enterprise declares in advance in 10, it can choose to enjoy the preferential policy of adding and deducting R&D expenses of small and medium-sized science and technology enterprises temporarily according to the regulations if it judges that this year meets the conditions of small and medium-sized science and technology enterprises.
Main points of reporting:
● How to declare the R&D expenses plus deduction discount in advance this year? Look at the new regulations ● @ Technology-based SMEs: R&D expenses plus deduction policy 6 hot questions and answers, please collect 3
After the implementation of the stamp tax law, the first quarterly declaration
According to the Announcement of State Taxation Administration of The People's Republic of China on the Implementation of the Stamp Tax Law of the People's Republic of China (State Taxation Administration of The People's Republic of China AnnouncementNo. 14, 2022), stamp duty is levied quarterly, annually or every time. Stamp duty on taxable contracts and property rights transfer documents can be declared and paid quarterly or by times, and stamp duty on taxable business books can be declared and paid annually or by times. The specific tax payment period is determined by the tax bureaus of provinces, autonomous regions, municipalities directly under the central government and cities with separate plans in combination with the actual collection and management. The stamp duty on taxable vouchers of overseas units or individuals can be declared and paid quarterly, annually or every time, and the specific tax payment period is determined by the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans in combination with the actual collection and management.
The new Stamp Tax Law cancels the requirement of reporting stamp duty on a monthly basis. Taxpayers who report stamp duty on a quarterly basis should report and pay taxes within the tax reporting period of 10.
Main points of reporting: