1. Search for warehousing in the upper right corner of the homepage of the Electronic Taxation Bureau, and then click on the tax refund application warehousing relief in the search results;

2. Fill in the basic information;

3. Click Query;

4. Check all records and confirm;

5. After the operation is completed, click Next;

6. Confirm that the information is correct and click Submit;

7. After the submission is successful, wait for the tax authorities to review.

Second, analysis

Small and low-profit enterprises and individual industrial and commercial households can reduce or exempt 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 50% of the tax. Small-scale VAT taxpayers, 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, education surcharge and other local education preferential policies according to law can enjoy the preferential policies stipulated in Article 1 of this announcement.