Announcement of the State Taxation Administration on Relevant Collection and Administration Issues concerning Further Implementing the Policy for Reducing or Exempting "Six Taxes and Two Surcharges" for Small and Micro Enterprises
Announcement of the State Taxation Administration on Relevant Collection and Administration Issues concerning Further Implementing the Policy for Reducing or Exempting "Six Taxes and Two Surcharges" for Small and Micro Enterprises
Announcement of the State Taxation Administration on Relevant Collection and Administration Issues concerning Further Implementing the Policy for Reducing or Exempting "Six Taxes and Two Surcharges" for Small and Micro Enterprises
Announcement of the State Taxation Administration [2022] No.3
March 4, 2022
To implement the decisions and deployments of the Central Committee of the Communist Party of China and the State Council on continuously promoting tax and fee cuts, and further support the development of small and micro enterprises, according to the Announcement of the Ministry of Finance and the State Taxation Administration on Further Implementing the Policy for Reducing or Exempting "Six Taxes and Two Surcharges" for Small and Micro Enterprises ([2022] No.10), the relevant collection and administration issues concerning the policy for reducing and exempting the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding stock trading stamp tax), cultivated land occupation tax, education surcharge and local education surcharge (hereinafter referred to as "Six Taxes and Two Surcharges") are hereby announced as follows:
I. Application of the Policy for Reducing or Exempting "Six Taxes and Two Surcharges" for Small and Micro Enterprises
1. Small low-profit enterprises which qualify underapplying the policy of reducing and exempting "Six Taxes and Two Surcharges" are determined based on the results of their annual final settlement of enterprise income tax (hereinafter referred to as "final settlement"). If an enterprise registered as a general VAT taxpayer is determined to be a small profit-making enterprise after handling its final settlement in accordance with the provisions, it may declare the entitlement to reduction and exemption of "Six Taxes and Two Surcharges" from July 1 of the current year in which the final settlement is handled to June 30 of the following year, except as provided for in Item 2 of this Article; during the period from January 1, 2022 to June 30, 2022, whether or not a taxpayer declares its entitlement to reduction and exemption of "Six Taxes and Two Surcharges" for small low-profit enterprises will be determined based on the results of its final settlement for 2020 handled in 2021.
2.
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Announcement of the State Taxation Administration [2022] No.3
March 4, 2022
To implement the decisions and deployments of the Central Committee of the Communist Party of China and the State Council on continuously promoting tax and fee cuts, and further support the development of small and micro enterprises, according to the Announcement of the Ministry of Finance and the State Taxation Administration on Further Implementing the Policy for Reducing or Exempting "Six Taxes and Two Surcharges" for Small and Micro Enterprises ([2022] No.10), the relevant collection and administration issues concerning the policy for reducing and exempting the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding stock trading stamp tax), cultivated land occupation tax, education surcharge and local education surcharge (hereinafter referred to as "Six Taxes and Two Surcharges") are hereby announced as follows:
I. Application of the Policy for Reducing or Exempting "Six Taxes and Two Surcharges" for Small and Micro Enterprises
1. Small low-profit enterprises which qualify underapplying the policy of reducing and exempting "Six Taxes and Two Surcharges" are determined based on the results of their annual final settlement of enterprise income tax (hereinafter referred to as "final settlement"). If an enterprise registered as a general VAT taxpayer is determined to be a small profit-making enterprise after handling its final settlement in accordance with the provisions, it may declare the entitlement to reduction and exemption of "Six Taxes and Two Surcharges" from July 1 of the current year in which the final settlement is handled to June 30 of the following year, except as provided for in Item 2 of this Article; during the period from January 1, 2022 to June 30, 2022, whether or not a taxpayer declares its entitlement to reduction and exemption of "Six Taxes and Two Surcharges" for small low-profit enterprises will be determined based on the results of its final settlement for 2020 handled in 2021.
2.
......