It has arrived, and some new laws and regulations related to finance and taxation have come into effect. So what are the new fiscal and taxation regulations (fiscal and taxation regulations) implemented from June+10, 5438? The following small series has compiled relevant knowledge for everyone, welcome to read. 20 18 65438+ 10/0/31The city started the individual tax pilot of commercial health insurance. The Ministry of Finance, State Taxation Administration of The People's Republic of China and the China Insurance Regulatory Commission of China recently issued the Notice on Launching a Pilot Individual Income Tax Policy for Commercial Health Insurance (Caishui [2065 438+05] 126), and decided to set up a pilot in Beijing and Shanghai. According to the notice, the expenses of individuals purchasing qualified health insurance products in the pilot area will be deducted before individual income tax according to the limit standard of 2,400 yuan/year, and will be implemented from 20 17 and 1. Improve the policy of adding and deducting R&D expenses 201810/0. In October, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology recently issued the Notice on Improving the policy of adding and deducting R&D expenses before tax (Caishui [2015]1/kloc It is stipulated that since 2017 65438+101,if the R&D expenses actually incurred by an enterprise in R&D activities do not form intangible assets and are included in the current profits and losses, the taxable income of the current year will be deducted according to 50% of the actual amount incurred this year on the basis of the provisions; Where intangible assets are formed, they shall be amortized before tax according to 150% of the cost of intangible assets. The State Administration of Taxation has clarified the relevant matters concerning the administration of vehicle and vessel tax, which will take effect on June 65438+ 10/0. In order to further standardize the vehicle and vessel tax management, State Taxation Administration of The People's Republic of China formulated the Regulations on Vehicle and Vessel Tax Management (for Trial Implementation), which clarified the tax source management, tax collection, tax reduction and exemption, tax refund management, risk management and other matters involved in vehicle and vessel tax management, and put forward the tax refund management for taxpayers who returned goods, were robbed, scrapped and lost due to quality reasons. The issue of individual income tax collection and management of equity incentives and capitalization is clarified. Implemented on June 65438+1 October1day. State Taxation Administration of The People's Republic of China recently issued the Announcement on the Administration of Individual Income Tax Collection on Equity Incentives and Capitalized Shares (No.80, 20 15), which clarified the scope of application of the policy, the determination of taxable value and the handling of filing procedures. Unlisted small and medium-sized high-tech enterprises or small and medium-sized high-tech enterprises not listed in the national share transfer system for small and medium-sized enterprises transfer their share capital to individual shareholders with undistributed profits, surplus reserves and capital reserves. If it is really difficult for individual shareholders to pay personal income tax at one time, they can pay personal income tax in installments. The announcement will take effect on 20 17 1 day. From 1 and 1, the two pilot tax policies of national independent innovation demonstration zones were pushed to the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Extending the Pilot Tax Policies of National Independent Innovation Demonstration Zones to National Implementation (Caishui [2065 438+05] 165 438+06), and decided to pilot four income taxes of national independent innovation demonstration zones. Among them, from 20 17 65438+ 10 1, two preferential tax policies were implemented, namely, the personal income tax policy of enterprise capitalization and the personal income tax policy of equity incentive. 20 18 tariff adjustment plan released 20 18 1+0. Before the implementation, the Notice of the State Council Customs Tariff Commission on 20 17 Tariff Adjustment Scheme was issued (No.23 of the Tax Commission [2015]), which was decided from 2065438. The plan adjusted some tax items. After adjustment, the number of tax items in 2065438+2007 is 8294. From 65438+ 10/0, Tianjin, Liaoning, Anhui and other places have implemented the tax refund policy for overseas tourists when they leave the country for shopping. The Ministry of Finance recently issued a document. The people's governments of Tianjin, Liaoning, Anhui, Fujian, Xiamen and Sichuan provinces issued the Announcement of the Ministry of Finance on Implementing the Tax Refund Policy for Overseas Passengers' Shopping Departure (Announcement No.3 of the Ministry of Finance 20 15). The Announcement of the General Administration of Customs on Customs Supervision Provisions on Tax Refund for Overseas Passengers (Announcement No.2015 of the General Administration of Customs) and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Announcement No.415 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) stipulate that, Since 2065438, the tax refund policy for overseas passengers has been implemented from 20 18 to 1 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have previously issued the Notice on Imposing Import Consumption Tax on Batteries and Coatings (No.4 of the Tax Tariff [2015]), of which 20 17 to/kloc, From February 20 15, the relevant catalogue adjustment of import tax policy for major technical equipment will be implemented on June 65438+ 10/day. The Ministry of Finance, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, State Taxation Administration of The People's Republic of China and the National Energy Administration jointly issued the Notice on Adjusting the Relevant Catalogue and Provisions of the Import Tax Policy for Major Technical Equipment (No.[20 15]5 1). From 20 17 and 1, the tax-free policy for axial-flow hydropower units and other equipment will be cancelled, and the duty-free import quotas allocated by enterprises producing related equipment and products in 20 17 will be cancelled accordingly. The catalogue of major technical equipment and products supported by the state (revised on 20 15) and the import key of major technical equipment and products will be fully levied on urban land use tax from 201June 0. The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China previously issued the Notice on Relevant Policies of Land Use Tax for Enterprises' Barren Hills, Woodlands and Lakes (Caishui [20 14] 1No.), which stipulated that barren hills, woodlands, lakes and other areas within the scope of enterprises that have been exempted from urban land use tax according to regulations should be taxed from 20 14. The implementation standard of organic fertilizer products is clear. Implemented from 2065438+2008 11October1. State Taxation Administration of The People's Republic of China recently issued the Announcement on Defining the Implementation Standards of Organic Fertilizer Products (State Taxation Administration of The People's Republic of China Announcement 2065438+2005 No.86). Among the organic fertilizer products that enjoy the VAT exemption policy, the organic fertilizer is implemented according to the organic fertilizer standard (NY525-2012), the organic-inorganic compound fertilizer is implemented according to the organic-inorganic compound fertilizer standard (GB18877-2009), and the bio-organic fertilizer is implemented according to the bio-organic fertilizer standard (NY884-2012). Organic fertilizer products that do not meet the above standards shall not enjoy the VAT exemption policy stipulated in Caishui [2008] No.56 document. From 20 18 and 1, the China-South Korea and China-Australia Free Trade Agreements have been implemented for the second year. Recently, the Notice of the State Council Customs Tariff Commission on Implementing the Tariff Rate of China-South Korea-China-Australia Free Trade Agreement (Tax Commission [2015] No.25) was issued, saying that the Tariff Concession Scheme of China-South Korea-China-Australia Free Trade Agreement has been reviewed and adopted by the Sixth Plenary Session of the State Council Customs Tariff Commission and submitted to the State Council for approval. It is decided to implement the tariff rates of China-Korea and China-Australia free trade agreements for the first year from 20 15 12.20, 20 17 10.08. 65438+ 10/day, the newly revised origin standard for zero-tariff goods under CEPA in Hong Kong and Macao was implemented. Recently, Announcement No.2015 of the General Administration of Customs was issued. The General Administration of Customs has formulated the new standard origin table of zero-tariff goods under 20 18 to 1 Hong Kong CEPA, the revised standard origin table of zero-tariff goods under 20 18 to 1 Hong Kong CEPA and the standard origin table of 20 18.