Taxes (fees):

Value-added tax, consumption tax, enterprise income tax, personal income tax, land value-added tax, stamp duty, resource tax, cultural undertaking construction fee, VAT (consumption tax) supplementary tax fee, large and medium-sized reservoir resettlement support fund, renewable energy development fund, national major water conservancy project construction fund, and offshore oil mining area use fee.

August (1 day-15, 26th -3 1 day)

Social security fee:

Social insurance premiums of government agencies and institutions, and basic endowment insurance premiums for urban and rural residents

1 month 1 day-1February 3 1 day

Taxes (fees):

vehicleand vessel use tax

Bidding revenue of incremental index of passenger car total regulation

In order to facilitate the taxpayers to know the declaration date of various taxes in advance, China Accounting Online School has compiled the "July 2020 tax declaration and tax calendar" for everyone, hoping to bring you help. The following is a calendar of common tax collection periods in Beijing. The specific tax declaration time is subject to the provisions of the local competent tax authorities. This table is for reference only. Article 109 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration: If the last day of the time limit stipulated in the Tax Collection and Administration Law and these Detailed Rules is a statutory holiday, the day after the holiday expires shall be the last day of the time limit; If there are legal holidays for more than 3 consecutive days within the time limit, they shall be postponed according to the number of holidays.

◆ 0 1 day-10/day: taxpayers who declare and pay resource tax (except water resource tax), collect and pay taxpayers on schedule and taxpayers who pay electronic taxable vouchers declare and pay stamp duty.

◆0 1 day-15: declare and pay the ticket income of the world cultural heritage park, and collect the lottery public welfare fund and lottery business fees.

◆ 0 1 day-17: declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, local education surcharge, cultural undertakings construction fee, personal income tax, enterprise income tax, stamp duty collection, renewable energy development fund, large and medium-sized reservoir resettlement support fund and national major water conservancy project construction fund.

◆ 0 1 day -3 1 day: declare and pay the 2020 travel tax.

◆0 1 day -3 1 day: declare and pay the employment security fund for the disabled.

◆04-10: collection of special funds for the development of national film industry.

Note: The above calendar is commonly used in Beijing, and the specific tax declaration time is subject to the provisions of the local competent tax authorities for reference only.

Implementing regulations in August 2020

Central regulations:

◎ The CSRC, the Ministry of Industry and Information Technology, the Ministry of Justice and the Ministry of Finance jointly issued the Provisions on the Administration of Filing Securities Services by Securities Service Institutions, which will take effect on August 24, 2020.

◎ The Notice of the Ministry of Finance and the China Securities Regulatory Commission on Printing and Distributing the Measures for the Record Management of Accounting Firms Engaged in Securities Services clearly stipulates that since August 24, 2020, the record management of accounting firms engaged in securities services will be implemented.

◎ The Ministry of Industry and Information Technology, the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, and the Energy Bureau issued the Detailed Rules for the Implementation of the Measures for the Administration of Import Tax Policies for Major Technical Equipment, which proposed that the identification of tax exemption qualifications of enterprises and nuclear power project owners who newly applied for the policies should be organized/kloc-0 times a year, and the tax exemption qualifications of enterprises and nuclear power project owners who have enjoyed the policies should be reviewed once every three years. The "Rules" will be implemented from August 1 day, 2020.

◎ "Administrative Punishment Measures of China Banking and Insurance Regulatory Commission, China" came into effect in August. In the project of documentary evidence collection by investigators, it is required to collect statements, accounting books, professional and technical materials and other documentary evidence, and specific certification items should be stated.

◎ The Central Bank, China Banking and Insurance Regulatory Commission, China Securities Regulatory Commission and the foreign exchange bureau jointly issued the Rules for the Identification of Standardized Creditor's Rights Assets, which will take effect on August 3, 2020. The Identification Rules defines the underlying debt assets as "fixed income securities such as bonds and asset-backed securities issued according to law" and lists some underlying debt assets. Some creditor's rights assets concerned by market institutions, such as political bonds, railway bonds, central huijin bonds and panda bonds traded in the inter-bank and exchange bond markets, belong to the underlying debt assets. The Identification Rules also classify some financial products that are generally concerned by market institutions and are vague in nature as non-standard assets, such as the brokerage income voucher of CSI Inter-Agency Quotation System Co., Ltd., the debt investment plan and asset support plan of Shanghai Insurance Exchange Co., Ltd., and clarify the market's expectation of the scope of non-standard assets.

Local regulations:

◎ Notice of State Taxation Administration of The People's Republic of China Guangdong Provincial Taxation Bureau on the change of address of electronic tax bill inspection function of Guangdong Provincial Electronic Taxation Bureau

◎ Announcement of State Taxation Administration of The People's Republic of China Qinghai Provincial Taxation Bureau on Issuing the Reference Benchmark for the Implementation of Tax Administrative Punishment Discretion in Qinghai Province

◎ State Taxation Administration of The People's Republic of China, Shanghai Taxation Bureau, State Taxation Administration of The People's Republic of China, Jiangsu Taxation Bureau, State Taxation Administration of The People's Republic of China, Zhejiang Taxation Bureau, State Taxation Administration of The People's Republic of China, Anhui Taxation Bureau, State Taxation Administration of The People's Republic of China, Ningbo Taxation Bureau, Announcement on Issuing the Discretionary Benchmark of Administrative Punishment for Tax Violations in the Yangtze River Delta Region

◎ State Taxation Administration of The People's Republic of China Shanghai Taxation Bureau State Taxation Administration of The People's Republic of China Jiangsu Taxation Bureau State Taxation Administration of The People's Republic of China Zhejiang Taxation Bureau State Taxation Administration of The People's Republic of China Anhui Taxation Bureau State Taxation Administration of The People's Republic of China Ningbo Taxation Bureau Announcement on Issuing the List of Minor Tax Violations in the Yangtze River Delta Region.

◎ Announcement of the Taxation Bureau of Ningxia Hui Autonomous Region, State Taxation Administration of The People's Republic of China on Regulating Matters Related to Financial and Accounting Statements Attached to Tax Declarations of Large Enterprises and Their Member Enterprises