A: Small-scale VAT taxpayers who have already enjoyed the original local tax preferential policies can further enjoy this inclusive tax reduction and exemption policy, which means that the two types of policies can be superimposed.
2. When did the general taxpayer register as a small-scale taxpayer and start to enjoy the local tax reduction and exemption policy?
A: The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Local Tax Collection and Management of Small-scale VAT Taxpayers and Relevant Additional Relief Policies (State Taxation Administration of The People's Republic of China Announcement No.5, 20 19) clearly stipulates that general taxpayers who pay resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and local education surcharge shall be registered as small-scale taxpayers according to regulations, and preferential relief shall be applicable from the month they become.
3. Do taxpayers need to submit information to enjoy local taxes and related additional tax reduction policies?
A: The Announcement on Local Tax Collection and Administration of Small-scale VAT Taxpayers and Relevant Additional Reduction and Exemption Policies (State Taxation Administration of The People's Republic of China Announcement No.5, 20 19) stipulates that this reduction and exemption is entitled to self-declaration, and no supplementary information is needed.
The Announcement of State Taxation Administration of The People's Republic of China on Information Retention of Urban Land Use Tax and Other Preferential Matters of "Six Taxes and One Fee" (State Taxation Administration of The People's Republic of China Announcement 20 19 No.21) stipulates that taxpayers can enjoy the "six taxes and one fee" by "self-determination, declaration and enjoyment, and retention of relevant information for future reference", and there is no need to provide relevant information to the tax authorities when filing.
4. In the case of withholding and collecting taxes, how can taxpayers enjoy the inclusive local taxes of small and micro enterprises and related additional tax reduction policies?
Answer: If the tax of small-scale VAT taxpayers is withheld or remitted, the withholding agent and the withholding agent can calculate the withholding or withholding of local taxes and related additional taxes according to the reduction and exemption ratio.