65438+1October1-65438+1October 26th reporting period
Value-added tax, consumption tax, urban construction and maintenance fee, education surcharge, local education surcharge, enterprise income tax, personal income tax, stamp duty, travel tax (collected and remitted), resource tax, land value-added tax, property tax, urban land use tax, environmental protection tax, cultural undertakings construction fee, waste electrical and electronic products disposal fund, large and medium-sized reservoir resettlement support fund, renewable energy development fund and national major water conservancy project construction fund.
65438+1October1-65438+1October 3 1 reporting period
Travel tax (self-declaration); Environmental protection tax (self-declaration every time); Oil special income (monthly declaration); The degree of employment security fund for the disabled (selected in newspapers); Declaration of risk reserve for oil price regulation in the third quarter; Compensation fee for soil and water conservation, ex situ construction fee for air defense basement, and income from transfer of emission rights (each declaration).
10 tax declaration new deal
1. Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Implementing the Policy of R&D Expense Addition and Deduction (State Taxation Administration of The People's Republic of China Announcement No.202 1 No.28) stipulates that1,10 can choose 202 independently when prepaying enterprise income tax in the third quarter (quarterly prepayment) or September (monthly prepayment). 10, who did not choose to enjoy the preferential treatment during the prepayment reporting period, can enjoy it uniformly when 202 1 enterprise income tax is settled in 2022. 2. Enterprises can enjoy the policy of R&D expenses plus deduction by means of "real occurrence, independent determination, declaration and enjoyment, and retention of relevant information for future reference". The enterprise will calculate the additional deduction amount according to the actual R&D expenses, fill in the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A), and enjoy the tax preference. According to the top three R&D expenses enjoying the additional deduction preference, the list of additional deduction preferences for R&D expenses (A1070/KLOC-0) will be added.
Two. Announcement of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Improving the Tax Policies Related to Housing Leasing (Announcement No.24 +0 of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China) stipulates that since 2002 1 and1,general taxpayers of value-added tax in housing leasing enterprises can choose to rent their houses to individuals for simple tax calculation, and small-scale taxpayers of value-added tax in housing leasing enterprises will rent their houses to individuals according to 5. If the housing leasing enterprise applies the above simple tax calculation method to individual rental housing and pays in advance, the value-added tax will be paid in advance at the reduced rate of 1.5%. For enterprises, institutions, social organizations and other organizations to rent housing to individuals and specialized large-scale housing leasing enterprises, the property tax will be levied at a reduced rate of 4%.