Operating process of six taxes and two fees refund:
1, search for warehousing in the upper right corner of the homepage of the electronic tax bureau, and then click the tax refund in the search results to apply for warehousing reduction;
2. Fill in the basic information;
3. Click Query;
4. Check all records and confirm;
5. After the operation, click Next;
6. Confirm that the information is correct and click Submit;
7. After successful submission, wait for the tax authorities to review.
Second, analysis
Small and low-profit enterprises and individual industrial and commercial households can reduce resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, cultivated land occupation tax, education surcharge and local education surcharge within the tax range of 50%. Small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households who have enjoyed resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, additional education fees and other preferential policies for local education according to law can enjoy the preferential policies stipulated in Article 1 of this announcement.
3. Taxpayers have already enjoyed other preferential policies of six taxes and two fees. Can they also enjoy the preferential treatment of six taxes and two fees?
Yes, according to relevant regulations, small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households have enjoyed other preferential policies in accordance with the law, and can enjoy this preferential reduction and exemption. In the order of enjoying the preferential treatment, we should enjoy other preferential treatment first, and then enjoy the preferential treatment of six taxes and two fees. Where proportional reduction or quota reduction was originally applied, the base of this reduction is the amount of tax payable minus the original reduction or exemption.