How to apply for tax exemption? In real life, paying taxes can be said to be the responsibility of every citizen, but it is also very common for many people to apply for tax exemption for various reasons. Here's how to apply for tax exemption.

How to apply for tax exemption 1 (1) individual application

Individuals who meet the requirements and enjoy preferential tax reduction and exemption shall submit an application for tax reduction and exemption and related materials to the financial department before paying personal wages and salaries.

(2) Information provision

Individuals applying for tax reduction or exemption shall provide the following information:

1. Original application for tax reduction or exemption signed by the applicant;

2. A copy of my valid certificate (ID card, passport, etc.). );

3. Copies of documents, certificates and certificates directly related to the application for tax reduction or exemption projects, such as documents and certificates approved as high-level talents, documents and certificates granted by provincial people's governments, the State Council ministries and commissions, China People's Liberation Army units at or above the corps level, foreign organizations and international organizations, and documents and certificates of experts and scholars who enjoy special government allowances;

4. Other relevant materials, such as certificates, contracts, agreements and other materials that I should obtain corresponding income, and materials related to tax reduction and exemption projects.

(3) Report to the competent tax authorities.

After receiving the application for personal income tax reduction or exemption and related materials submitted by individuals, the Finance Department will make a preliminary review and summary of the application for personal income tax reduction or exemption in the current month, draw up the application for personal income tax reduction or exemption in the current month, sort out and improve the related materials, and report it to the competent tax authorities for handling after being approved by the leaders and stamped with the official seal.

(4) Verification by the competent tax authorities.

Upon verification by the competent tax authorities, those who meet the preferential conditions for enjoying personal income tax reduction and exemption shall issue a notice of tax matters without official seal and a taxpayer's tax reduction and exemption filing form to the company, which shall be signed by the company as a legal person and stamped with the official seal of the company, and then sent to the competent tax authorities for stamping.

(5) Information disclosure

The Notice of Tax Matters issued by the competent tax authorities and the taxpayer's filing form for tax reduction and exemption shall be stamped, and the filing procedures for personal income tax reduction and exemption shall be handled. The financial department will promptly publish the notice of tax matters and the taxpayer's tax reduction and exemption filing form on the office automation system and the website of the Ministry of Finance.

(6) Repayment of payment

After checking the Notice of Completion of Tax Reduction and Exemption Filing on the OA system or the website of the Finance Department, the applicant can go to the Finance Department for reimbursement with the relevant materials required for reimbursement.

(7) Tax declaration

1. In the month following the applicant's reimbursement procedures, the Ministry of Finance will declare tax reduction or exemption for the individual in the individual income tax declaration system of the Inland Revenue Department.

2. According to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, and the Measures for Self-declaration of Individual Income Tax (Trial), in a natural year, individuals who earn more than 6,543,800 yuan in wages, salaries and other income (subject to the amount of tax notice in that year) should apply for online tax declaration of individual income tax before June 30 of the following year.

For the income items that have gone through the preferential procedures for personal income tax reduction and exemption in that year, the applicant shall declare tax reduction and exemption according to the policies at that time.

To sum up, personal income tax relief is generally aimed at disabled or widowed people, as well as people who have suffered heavy losses due to natural disasters. All kinds of materials need to be submitted when applying, and they can be handled according to the process, so that the relevant taxes and fees can be reduced for the parties.

How to apply for tax exemption? Tax exemption application process:

First of all, answer directly.

1. According to the relevant regulations, if the taxpayer's sales amount does not reach the specified VAT threshold, it will be exempted from VAT. Reach the threshold, according to the provisions of the full calculation and payment of value-added tax. Small-scale low-profit enterprises, whose income is included in taxable income at a reduced rate of 50%, pay enterprise income tax at a reduced rate of 20%;

2. Eligible small-scale low-profit enterprises that enjoy the preferential policies of small-scale low-profit enterprise income tax prepayment and annual final settlement shall fill out the Declaration Form for Small-scale Low-profit Enterprises and report the employees and total assets of the enterprises to the competent tax authorities for the record.

Second, analysis

Tax exemption refers to the encouragement or special care given by the state to some taxpayers or taxpayers in order to realize certain political and economic policies. Tax reduction is to reduce part of the tax payable, and tax exemption is to exempt all taxes. China has a vast territory, and its economic situation varies widely. Perhaps because of the requirements of the national economic policy, it is necessary to give some support and encouragement to the development of certain industries, enterprises or products, or because some taxpayers suffer unexpected losses due to natural disasters and need special care.

It may also be because the production and operation conditions have changed greatly, and the tax rate stipulated in the tax law is not suitable for adjustment at the moment and needs special care. Therefore, it is necessary to take tax reduction and exemption measures, combine the unity of tax law with the necessary flexibility, and treat all kinds of special situations in taxation according to local conditions.

3. What are the tax-free items of the country?

1, bonuses in science and education, science and technology, culture, health, sports, environmental protection, etc. Awarded by units at or above the military level and foreign and international organizations;

2. Interest on treasury bonds and financial bonds issued by the state;

3, subsidies and allowances issued in accordance with the unified provisions of the state;

4. Welfare fees, pensions and relief funds;

5. Insurance compensation, etc.

How to apply for tax exemption 3 The specific process for taxpayers to apply for personal income tax exemption is as follows:

1. Hold a copy of the tax registration certificate and fill out a comprehensive application form for tax matters;

2. Apply for and receive the acceptance receipt;

3, prepare the required information, collect information from the competent tax authorities and conduct investigation and audit;

4, with the "receipt" to receive approval.

1. The information required to apply for personal income tax exemption is as follows:

1, application report for tax reduction or exemption, signed by the applicant;

2, "Local Taxation Bureau for tax reduction and exemption application approval form" in quadruplicate;

3. Provide valid disability certificates for the disabled;

4. Original and photocopy of business license and tax registration certificate;

5. Original and photocopy of ID card;

6. Original and photocopy of the labor contract.

II. The individual income tax declaration methods are as follows:

1, which can be declared directly at the tax window of the tax bureau or at the local tax bureau in official website;

2. Individual income tax shall be paid on an annual basis for the comprehensive income obtained by individual residents;

3. If there is a withholding agent, the withholding agent shall pay the tax in advance on a monthly basis or every time.

To sum up, if an individual applies for tax reduction or exemption in accordance with regulations, he shall submit an application for tax reduction or exemption and related materials to the financial department before paying personal wages and salaries. Under normal circumstances, workers need to pay personal income tax if they want to reach the starting point of personal income tax collection, and they don't need to pay tax if they are below the starting point of personal income tax collection.