Since the beginning of this year, the ministry of finance and the general tax administration have drawn up a series of favourable policies and supporting documents for the further implementation of the decisions of the central party and the state council on tax reduction and reduction. In order to further facilitate the proper understanding by taxpayers and tax officials of the policies relating to tax reductions and to effectively address the problems encountered in their work, the office of the steering group for the implementation of tax reductions of the state tax administration service has prepared a compilation of the problems reflected in the implementation of the policies in the various regions for the information and study of taxpayers。
According to the circular of the general tax administration of the ministry of finance on the implementation of inclusive tax relief for micro-enterprises (2019) no. 13), which specifies that the people's governments of the provinces, autonomous regions and municipalities directly under the central government may reduce resource taxes, urban maintenance taxes, real estate taxes, urban land use taxes, stamp taxes, cropland occupancy taxes and education surcharges, and local education supplements within 50 per cent of the tax scale for small-scale vat taxpayers, depending on the actual situation in the region and the need for macro-regulation. In order to ensure that small-scale vat taxpayers in general are able to enjoy the policy of reduction benefits in a timely, accurate and accessible manner, the general tax administration has issued the bulletin of the general state tax administration on the administration of local taxes of small-scale vat taxpayers and related additional reduction policies (official gazette no. 5 of 2019)。
In the implementation of the policy, taxpayers often ask to come together to see if there are any concerns。
Can some of the local taxes and related surcharges be enjoyed in the inclusive tax relief policies of small micro-enterprises in parallel with the pre-existing local taxes and related additional preferential policies
Response: small-scale vat taxpayers who have benefited from the original local tax preferences can benefit further from this gsp, i. E., both types of policies are available on a cumulative basis. In the case of the urban land use tax, according to the circular of the general state tax administration of the ministry of finance on issues related to the urban land use tax on the property tax (fiscal tax [2009]) no. 128) on a temporary basis, an urban land use tax is levied on land for underground construction that is built separately within the municipal land use tax. On this basis, if the provinces (autonomous regions, municipalities directly under the central government) adopt further measures to reduce the urban land use tax by 50 per cent, the maximum relief may be 75 per cent。
When does the general taxpayer transfer to register as a small taxpayer start to benefit from a local tax and fee reduction policy
Response: the bulletin of the state tax administration on the administration of local taxes on small-scale vat taxpayers and related supplementary reduction policies (official gazette of the state tax administration no. 5 of 2019) makes it clear that the tax on resources, urban maintenance of construction, property, urban land use, stamp duty, cropland occupancy tax, education fee supplement and local education supplement generally tax value added taxpayers, who are required to be registered as small-scale taxpayers, apply the benefit from the moment they become small-scale taxpayers。
When does a small taxpayer register as a general taxpayer cease to benefit from a local tax and fee reduction policy
Response: according to the bulletin of the national tax administration on local taxes of small-scale vat taxpayers and related surcharge policies relating to administration (official gazette no. 5 of 2019), small-scale vat taxpayers are duly registered as general taxpayers and are no longer subject to reduction benefits as of the date of the entry into force of the general taxpayer; annual vat sales exceeding the small-scale taxpayer standard should be registered as general taxpayers without registration, after the tax authorities have informed them that they are not registered after the due date and no longer apply since the expiration of the following year。
4. Is it necessary for taxpayers to report local taxes on small taxpayers with vat and related surcharges
Response: the bulletin of the general state tax administration on the administration of local taxes of small-scale vat taxpayers and related supplementary reduction policies (official gazette of the general state tax administration, no. 5 of 2019) provides that this concession is self-declared and does not require additional information。
5. Are natural persons applying local taxes and related additional reduction preferences for small-scale vat taxpayers
Response: in accordance with article 29 of the rules for the application of the provisional regulations on vat, the business tax conversion to the vat pilot implementation scheme (fiscal tax [2016]) article iii, regulation of the registration of general taxpayers of value added taxes (published by decree no. 43 of the general state revenue service), etc., provides that natural persons (other individuals) may apply the circular of the general tax administration department of the ministry of finance on the implementation of inclusive tax relief for small microenterprises (2019). Document no. 13 on local taxes for small-scale vat taxpayers and the related additional reduction benefits, with the exception of special provisions in the implementing documents of the provincial (autonomous regions, municipalities directly under the central government) policy。
How do taxpayers benefit from inclusive local taxes and associated surcharges for micro-enterprises in the case of withholdings and surcharges
Response: in the case of deductions, surrogate small-scale vat taxpayers, the withholding of duties, surrogate may be the withholding or subrogation of local taxes and related surcharges at a reduced rate. The competent tax authorities should provide guidance to withholding duty holders and surrogates for detailed reporting, guaranteeing timely access to preferential policies for small taxpayers on vat。
7. How can local taxes paid by small-scale taxpayers operating across regions be refunded
Problems of small-scale vat taxpayers operating across regions in benefiting from the benefits of halving local taxes and fees: the fact that an enterprise does not benefit from a reduction in the amount of the surcharge tax paid in advance of the performance of its business, and that it returns to the place of registration because it does not receive the benefit, but is actually entitled to it, results in a negative overpayment in the form of a “refundable (refundable) tax (fee) for the current period” after the place of registration has properly filed its data, or in the case of a tax refund due from the place of registration for overpayment or an application for a tax refund from the place of reporting
Response: refund of tax due in return. The principle is to give up wherever you want。
Is the personal transfer stamp duty available for additional concessions on local taxes and fees
Response: individual transfers of shares in non-listed (listed) companies are subject to a stamp duty under the terms of the transfer of title and are subject to a concessionary policy. In the case of individual transfers of shares (listed) in listed companies, which fall within the scope of the stamp duty on securities transactions, they do not fall within the scope of the deductions provided for in the circular of the general tax administration department of the ministry of finance on the implementation of the inclusive tax relief policy for small microenterprises (2019-13)。
