The two most popular departments continued to impl

2022-08-01
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Two departments: continue to implement the preferential tax policies in response to the epidemic until December 31, when the "P>

according to the news from the Ministry of finance, the Ministry of Finance and the State Administration of Taxation recently issued an announcement on continuing to implement the preferential tax policies in response to the epidemic (hereinafter referred to as the announcement). The announcement points out that the implementation period of the preferential tax policies stipulated in the announcement of the Ministry of Finance and the State Administration of Taxation on supporting the value-added tax policy for individual industrial and commercial households to resume work (Announcement No. 13, 2020 of the Ministry of Finance and the State Administration of Taxation) is extended to December 31, 2021, and the competition pattern is also being comprehensively reshaped

according to the announcement, the implementation period of the preferential tax policies stipulated in the announcement of the Ministry of Finance and the State Administration of Taxation on supporting the value-added tax policy for individual industrial and commercial households to resume work (Announcement No. 13, 2020 of the Ministry of Finance and the State Administration of Taxation) will be extended to December 31, 2021. Among them, from April 1, 2021 to December 31, 2021, the taxable sales income of small-scale VAT taxpayers in Hubei Province is applicable to the 3% levy rate, and the VAT is levied at the reduced 1% levy rate; For the prepaid value-added tax items applicable to the 3% withholding rate, the prepaid value-added tax shall be prepaid at the 1% withholding rate

the announcement points out that the announcement of the Ministry of Finance and the State Administration of Taxation on individual income tax policies related to supporting the prevention and control of pneumonia infected by novel coronavirus (Announcement No. 10 of the Ministry of Finance and the State Administration of Taxation in 2020) and the announcement of the Ministry of Finance and the State Administration of Taxation on tax support policies for film and other industries (Announcement No. 25 of the Ministry of Finance and the State Administration of Taxation in 2020) stipulate that preferential tax policies set in recent years have expired, The implementation period is extended to December 31, 2021

the announcement indicates that the announcement of the Ministry of Finance and the State Administration of Taxation on supporting the tax policies related to the prevention and control of pneumonia infected by novel coronavirus (Announcement No. 8, 2020 of the Ministry of Finance and the State Administration of Taxation) The announcement of the Ministry of Finance and the State Administration of Taxation on donation tax policies for supporting the prevention and control of pneumonia infected by novel coronavirus (Announcement No. 9, 2020 of the Ministry of Finance and the State Administration of Taxation) stipulates that the preferential tax policies for key new material enterprises whose technology R & D investment accounts for more than 3% of their sales revenue have expired, and the implementation period will be extended to March 31, 2021

the announcement makes it clear that from January 1, 2021 to the date of this announcement, the taxes that have been collected and should be reduced or exempted according to the provisions of this announcement can be deducted from the taxes that should be paid by the taxpayer or the payer in the future or refunded

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