In order to promote the reform of tax facilitation, small and low-profit enterprises uniformly implement quarterly advance corporate income tax. Small and low-profit enterprises can enjoy preferential policies when paying income tax in advance and settling accounts. When you enjoy the policy, you don't need to put it on record. You can enjoy it by filling in the relevant columns of the enterprise income tax return. For small-scale low-profit enterprises declared by the electronic tax bureau, taxpayers only need to fill in basic information such as the number of employees and total assets, and the tax authorities will provide taxpayers with intelligent services of automatic identification, automatic calculation and automatic declaration, further reducing the taxpayer's reporting burden.
Second, how do individual industrial and commercial households enjoy the preferential policy of halving income tax?
For the convenience of taxpayers, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2021No.8 stipulates that individual industrial and commercial households can enjoy preferential policies of prepayment and final settlement. In terms of specific enjoyment methods, we will effectively optimize the policy enjoyment process and ensure that the tax reduction policy is in place. First, individual industrial and commercial households who use paper tax returns can enjoy the calculated tax reduction and exemption by filling in the "Tax Reduction and Exemption" column of the corresponding Enterprise Income Tax Return and attaching the "Personal Income Tax Reduction and Exemption Return". Second, for individual industrial and commercial households who declare through the electronic tax bureau, the tax authorities provide preferential tax reduction and exemption and pre-fill the declaration form. Taxpayers only need to check the relevant information and confirm that the tax reduction and exemption are correct, so they can complete the declaration conveniently and quickly. Third, the process of enjoying the policy is also very convenient and fast for individual industrial and commercial households that implement regular quota collection. The tax authorities will calculate tax preferences on the basis of the original quota and pay taxes according to the reduced tax amount.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.