2. "Six taxes and two fees" refers to: resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge. According to Article 2 of State Taxation Administration of The People's Republic of China's Announcement on Further Implementing the Tax Reduction and Exemption Policy of Six Taxes and Two Fees for Small and Micro Enterprises (State Taxation Administration of The People's Republic of China Announcement No.3, 2022), the tax reduction and exemption policy of six taxes and two fees for small-scale VAT taxpayers shall not apply to small-scale VAT taxpayers registered as general taxpayers as required, since the effective date of general taxpayers. If the annual taxable sales of value-added tax exceeds the standard of small-scale taxpayers, it shall be registered as a general taxpayer and shall not be registered. If it fails to register after being notified by the tax authorities, it will no longer enjoy the preferential treatment of "six taxes and two fees" according to the declaration of small-scale taxpayers of value-added tax from the next month after the deadline. If the above-mentioned taxpayers meet the requirements of small-scale and low-profit enterprises and newly established enterprises as stipulated in Article 1 of this announcement, or if they are registered as individual industrial and commercial households, they can still declare and enjoy the preferential treatment of "six taxes and two fees".
3, six taxes and two fees declaration form entry method (tax deduction and additional):
(1). Upon receipt of the tax refund:
Debit: bank deposit (amount of tax refund received);
Loan: taxes payable-urban construction tax/education surcharge/local education surcharge/stamp duty;
(2), tax relief and additional:
Borrow: Taxes payable-urban construction tax/education surcharge/local education surcharge/stamp duty;
Loan: taxes-urban construction tax/education surcharge/local education surcharge/stamp duty.