People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 2023
According to the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Defining the Tax Reduction and Exemption Policy for Small-scale VAT Taxpayers (No.1 2023, hereinafter referred to asNo. 10), the collection and management matters are hereby announced as follows:
1. Small-scale taxpayers of value-added tax (hereinafter referred to as small-scale taxpayers) carry out taxable sales of value-added tax. If the total monthly sales amount does not exceed 654.38+10,000 yuan, one quarter is regarded as a tax period, and if the quarterly sales amount does not exceed 300,000 yuan, the same below) shall be exempted from value-added tax.
Small-scale taxpayers are engaged in VAT taxable sales, and the total monthly sales amount exceeds 654.38+10,000 yuan. If the current sales amount of real estate does not exceed 654.38 million yuan, the sales of goods, services and intangible assets shall be exempted from value-added tax.
2. Small-scale taxpayers who apply the differentiated VAT tax policy can determine whether the sales after the difference can enjoy the VAT exemption policy stipulated in Article 1 of Announcement No. 1.
Fill in the sales difference in the relevant column of "Duty-free Sales" in the VAT and Surcharge Tax Declaration Form (applicable to small-scale taxpayers).
3. The rental income of other individuals mentioned in Article 9 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax may be evenly distributed within the corresponding lease term. If the monthly rental income after distribution does not exceed 654.38 million yuan, it will be exempted from value-added tax.
IV. Taxable sales made by small-scale taxpayers shall be subject to the policy of 1 exemption from value-added tax in Article 1 of the Announcement. Taxpayers may choose to waive tax exemption for sales and issue special invoices for value-added tax.
5. Taxable sales made by small-scale taxpayers shall be subject to the policy of reducing 1% VAT stipulated in Article 2 of Announcement No.65438, and VAT invoices shall be issued at the rate of 1%. Taxpayers can choose to give up tax reduction on sales revenue and issue special VAT invoices.
Six, small-scale taxpayers to obtain taxable sales, the date of tax obligation is 65438+February 3, 20221,and has issued a value-added tax invoice. If it is necessary to issue a loss due to sales discount, suspension or return, an invoice should be issued for the loss at the corresponding collection rate or tax-free loss; If a wrong invoice needs to be reissued, a tax rate deficit invoice or a tax-free deficit invoice shall be issued, and a correct blue invoice shall be reissued.
Seven, small-scale taxpayers VAT taxable sales behavior, the total monthly sales of more than 654.38+ ten thousand yuan, exempt from VAT sales and other items should fill in the "VAT and additional taxes and fees declaration form (for small-scale taxpayers)", "retail enterprises exempt from sales" or "sales below the threshold" related columns; VAT sales are levied at the tax rebate rate of 1%. Fill in the corresponding columns of VAT and surcharge declaration form (applicable to small-scale taxpayers) and VAT sales excluding tax (3% levy rate). The deductible value-added tax amount is calculated at 2% of the sales amount, which is used as the declaration form of value-added tax and additional tax (applicable to small-scale taxpayers), the deduction of taxable income in the current period and the list of value-added tax reduction and exemption.
8. Small-scale taxpayers who pay taxes within a certain period of time can choose to pay taxes for one month or one quarter. Once selected, it cannot be changed in 1 fiscal year.
Nine, according to the current regulations, small-scale taxpayers should pay VAT in advance. If the monthly sales of prepaid places do not exceed 654.38+10,000 yuan, it is not necessary to pay VAT in advance in the current period. If the monthly sales of the withholding unit exceeds 6,543,800 yuan, the withholding items with a withholding rate of 3% shall be applied, and the value-added tax shall be reduced at a withholding rate of 654.38+ 0%.
Ten, small-scale taxpayers in the unit and individual employers to sell real estate tax period, in accordance with the provisions of Article 9 of this announcement and other existing policies to decide whether to advance the value-added tax; Other individuals selling real estate will continue to be exempted from value-added tax in accordance with existing regulations.
XI. Announcement No.39 (20 19) and Announcement No.0 1 of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Reform of Value-added Tax Policy. For the first time in the year, the producer service taxpayers who confirm the application of the 5% plus deduction policy should submit the Explanation on the Application of the 5% plus deduction policy through the Electronic Taxation Bureau or the Tax Service Department (see Annex/KLOC-0 For taxpayers in the life service industry stipulated in the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the VAT Deduction Policy for Life Service Industry (No.87 of 20 19) and Announcement No.0 1), if they confirm the application of the 10% deduction policy for the first time every year, they should submit the1through the Electronic Taxation Bureau or the Tax Service Department.
Twelve, taxpayers apply additional deduction policy of other collection and management matters, in accordance with the "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on the domestic passenger transport service input tax deduction and other issues of VAT collection and management notice" (No.2019). 3 1) Article 2 and other relevant provisions.
Thirteen. The taxpayer applies for withholding or returning the paid tax according to the provisions of Article 4 of Announcement No.4 1. If a special VAT invoice has been issued to the buyer, the special VAT invoice should be recovered first.
Fourteen This announcement shall come into force on June 65438+ 10/day, 2023. Article 8 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Deepening the Reform of Value-added Tax (No.14 and No.20 19) and its annex, Statement on the Application of Addition and Deduction Policy, and Article 1 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on the Management of Value-added Tax Invoices (No.20 19) and its annex "650" Articles 1 to 5 of the announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on supporting individual industrial and commercial households to return to work and other tax collection and management matters, and the announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the exemption of small-scale taxpayers from VAT collection and management (202 1).
Legal basis:
individual income tax law of the people's republic of china rules for its implementation
Article 1 These Regulations are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Individual Income Tax Law).
Article 2 Having a domicile in China as mentioned in the Individual Income Tax Law means having a habitual residence in China for reasons such as household registration, family and economic interests; Income within China and income outside China refer to income within China and income outside China respectively.
Article 3 Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the following income, regardless of whether the place of payment is within the territory of China, comes from the territory of China:
(1) Income from providing labor services in China due to employment, performance, etc. ;
(two) the income obtained by leasing the property to the lessee for use in China;
(3) Income from licensing various franchises for use in China;
(four) income from the transfer of real estate and other property or other property in China;
(5) Income from interest, dividends and bonuses obtained from enterprises, institutions, other organizations and individual residents in China.
Article 4 Individuals who have no domicile in China and have lived in China for a total of 183 days and less than 6 consecutive years shall be exempted from personal income tax after reporting to the competent tax authorities. In any year of accumulated residence in China 183 days, the continuous years of accumulated residence in China 183 days shall be recalculated.
Article 5 Individuals who have no domicile in China and have lived in China for not more than 90 days in a tax year shall be exempted from personal income tax if their income originating in China is paid by overseas employers and borne by their institutions and places in China.
Article 6 The scope of personal income as stipulated in the Individual Income Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income refers to:
1. The income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises comes from the income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;
2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law;
3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income;
Individuals engaged in other production and business activities.
(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.
(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.
(8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.
(9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.
If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.
Article 7 Measures for the collection of individual income tax on the income from stock transfer shall be formulated separately by the State Council and reported to the NPC Standing Committee for the record.
Eighth forms of personal income, including cash, in kind, securities and other forms of economic benefits; If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate. If there is no physical voucher or the price indicated on the voucher is obviously low, the taxable income shall be verified with reference to the market price; If the income is securities, the taxable income shall be verified according to the par price and market price; If the income is other forms of economic benefits, the taxable income should be verified with reference to the market price.
Article 9 The debt interest mentioned in Item 2, Paragraph 1, Article 4 of the Individual Income Tax Law refers to the interest earned by individuals holding bonds issued by the Ministry of Finance of People's Republic of China (PRC) and People's Republic of China (PRC); Interest on financial bonds issued by the state refers to the interest earned by individuals holding financial bonds issued with the approval of the State Council.
Article 10 The subsidies and allowances paid in accordance with the unified regulations of the state as mentioned in Item (3) of Paragraph 1 of Article 4 of the Individual Income Tax Law refer to the special government allowances and academician allowances paid in accordance with the regulations of the State Council, and other subsidies and allowances exempted from individual income tax as stipulated by the State Council.
Article 11 The welfare funds mentioned in Item 4, Paragraph 1 of Article 4 of the Individual Income Tax Law refer to the living allowance paid to individuals from the welfare funds retained by enterprises, institutions, state organs and social organizations or trade union funds in accordance with relevant state regulations; The term "relief fund" as mentioned in these Measures refers to the subsidies paid to individuals by the civil affairs departments of the people's governments at all levels.
Article 12 The income of diplomatic representatives, consular officials and other personnel in embassies and consulates in China who should be exempted from tax according to relevant laws mentioned in Item 8 of Paragraph 1 of Article 4 of the Individual Income Tax Law refers to the income exempted from tax according to the Regulations on Diplomatic Privileges and Immunities of People's Republic of China (PRC) and the Regulations on Consular Privileges and Immunities of People's Republic of China (PRC).
Article 13 Other deduction items mentioned in Item (1) of Paragraph 1 of Article 6 of the Individual Income Tax Law include payment of enterprise annuities and occupational annuities that meet the requirements of the state, purchase of commercial health insurance and tax deferred commercial endowment insurance that meet the requirements of the state, and other items that can be deducted according to the provisions of the State Council.
Special additional deductions, special additional deductions and other deductions determined according to law shall be limited to the taxable income of individual residents in a tax year; If the deduction cannot be completed within one tax year, it will not be carried forward to the next year.
Article 14 The term "each time" as mentioned in Item 2, Item 4 and Item 6 of Paragraph 1 of Article 6 of the Individual Income Tax Law shall be determined by the following methods:
(1) Income from remuneration for labor services, royalties and royalties shall be regarded as one-off income if they are one-off; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.
(two) the income from the lease of property shall be obtained within one month.
(3) For income from interest, dividends and bonuses, the income obtained when paying interest, dividends and bonuses shall be regarded as one time.
(4) Accidental income, obtained once at a time.
Article 15 The cost mentioned in Item (3) of Paragraph 1 of Article 6 of the Individual Income Tax Law refers to the direct and indirect costs included in the distribution costs in production and business activities, as well as sales expenses, management expenses and financial expenses; The so-called loss refers to the loss caused by force majeure factors such as inventory loss, damage, scrapping, loss of transferred property, loss of bad debts and natural disasters in production and business activities.
If an individual who obtains business income has no comprehensive income, when calculating his taxable income in each tax year, he shall deduct 60,000 yuan, special additional deduction, special additional deduction and other deductions determined according to law. Special additional deduction shall be deducted at the time of final settlement.
Engaged in production and business activities, do not provide complete and accurate tax information, can not correctly calculate the taxable income, should be approved by the competent tax authorities.
Article 16 The original value of the property specified in Item 5, Paragraph 1, Article 6 of the Individual Income Tax Law shall be determined by the following methods:
(1) Securities, purchase price and related expenses paid according to regulations;
(two) the construction cost or purchase price of the building and other related expenses;
(three) the right to use the land, the price of obtaining the right to use the land, the cost of land development and other related expenses;
(four) machinery and equipment, vehicles and boats, for the purchase price, transportation costs, installation costs and other related expenses.
For other properties, the original value of the property shall be determined by referring to the method specified in the preceding paragraph.
If the taxpayer fails to provide complete and accurate proof of the original value of the property and the original value of the property cannot be determined by the method specified in the first paragraph of this article, the original value of the property shall be verified by the competent tax authorities.
The reasonable expenses mentioned in Item 5, Paragraph 1, Article 6 of the Individual Income Tax Law refer to the relevant taxes and fees paid in accordance with the regulations when selling property.
Article 17 Income from the transfer of property shall be taxed according to the balance after deducting the original value of the property and reasonable expenses from the income from the one-time transfer of property.
Article 18 Where two or more individuals obtain the same income from the same project, they shall calculate and pay taxes in accordance with the provisions of the Individual Income Tax Law.
Article 19 The term "individuals donating their income to charity such as education, poverty alleviation and poverty alleviation" as mentioned in the third paragraph of Article 6 of the Individual Income Tax Law means that individuals donate their income to charity such as education, poverty alleviation and poverty alleviation through public welfare social organizations and state organs in China; Taxable income refers to the taxable income before deducting donations.
Twentieth individual residents from China and overseas comprehensive income, business income, should be combined to calculate the tax payable; Other income obtained from inside and outside China shall be calculated separately.
Article 21 The individual income tax paid abroad mentioned in Article 7 of the Individual Income Tax Law refers to the income tax that should be paid and actually paid according to the laws of the country (region) whose income comes from outside China.
The taxable amount of taxpayers' overseas income calculated in accordance with the provisions of this Law as mentioned in Article 7 of the Individual Income Tax Law is the limit for individual residents to credit income tax on their comprehensive income, business income and other income obtained abroad (hereinafter referred to as the credit limit). Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the sum of comprehensive income credit limit, business income credit limit and other income credit limit from a country (region) outside China is the income credit limit from that country (region).
If the individual income tax actually paid by individual residents in a country (region) outside China is lower than the credit limit calculated from that country (region) in accordance with the provisions of the preceding paragraph, the difference shall be paid in China; If the income credit limit of the country (region) is exceeded, the excess shall not be deducted from the tax payable in this tax year, but it may be deducted from the balance of the income credit limit of the country (region) in future tax years. The maximum period of supplementary deduction shall not exceed five years.
Article 22 When applying for credit for individual income tax paid abroad, individual residents shall provide relevant tax payment certificates issued by overseas tax authorities for the year to which the tax belongs.
Article 23 The interest stipulated in the second paragraph of Article 8 of the Individual Income Tax Law shall be calculated according to the benchmark interest rate of RMB loans published by the People's Bank of China on the last day of the tax filing period and the same period of the tax filing period, and shall be collected on a daily basis from the day after the expiration of the tax filing period to the date of the tax filing period. If a taxpayer pays taxes before the expiration of the tax payment period, interest shall be collected until the date of tax payment.
Article 24 When withholding agents pay the tax payable to individuals, they shall withhold and remit the tax in accordance with the provisions of the Individual Income Tax Law, pay it to the treasury on time, and keep special records for future reference.
Payment mentioned in the preceding paragraph includes cash payment, remittance payment, transfer payment, securities, physical objects and other forms of payment.
Article 25 The comprehensive income to be settled includes:
(1) Obtaining comprehensive income from two or more places, and the balance of the annual income of the comprehensive income after deducting special surcharges exceeds 60,000 yuan;
(2) Obtaining one or more of labor remuneration, royalties and royalties, and the balance of annual comprehensive income after deducting special expenses exceeds 60,000 yuan;
(3) The prepaid tax amount is lower than the taxable amount in the tax year;
(4) Taxpayers apply for tax refund.
Taxpayers applying for tax refund shall provide their bank accounts opened in China and apply for tax refund on the spot at the final settlement place.
The specific measures for final settlement shall be formulated by the competent tax authorities of the State Council.
Article 26 The declaration of full withholding by all employees mentioned in the second paragraph of Article 10 of the Individual Income Tax Law means that the withholding agent submits to the competent tax authorities the relevant information of all individuals paid by him, the amount paid, the items and amounts deducted, the specific amount and total amount withheld and other relevant tax-related information and materials within 15 days of the next month of withholding tax.
Twenty-seventh specific measures for taxpayers to handle tax returns and other related matters shall be formulated by the competent tax authorities in the State Council.
Article 28 When individual residents obtain income from wages and salaries, they may provide withholding agents with relevant information about special additional deductions, and withholding agents shall deduct special additional deductions when withholding taxes. If a taxpayer obtains income from wages and salaries from two or more places at the same time, and the withholding agent deducts special additional deductions, the same special additional deduction item can only be deducted from the income obtained from one place in a tax year.
Individual residents should provide relevant information to the tax authorities at the time of final settlement, and deduct special additional deductions.
Twenty-ninth taxpayers may entrust withholding agents or other units and individuals to handle the final settlement.
Thirtieth withholding agents shall handle the withholding declaration according to the information provided by taxpayers, and shall not change the information provided by taxpayers without authorization.
If a taxpayer finds that the personal information provided or declared by the withholding agent, income and tax withheld are inconsistent with the actual situation, he has the right to ask the withholding agent to correct it. If the withholding agent refuses to modify it, the taxpayer shall report it to the tax authorities, which shall handle it in time.
Taxpayers and withholding agents shall, in accordance with the provisions, keep relevant information on special additional deductions. The tax authorities may conduct spot checks on the special additional deduction information provided by taxpayers, and the specific measures shall be formulated separately by the competent tax authorities of the State Council. If the tax authorities find that taxpayers provide false information, they shall order them to make corrections and notify the withholding agent; If the circumstances are serious, the relevant departments shall handle it according to law, incorporate it into the credit information system, and implement joint punishment.
Article 31 If the settlement information provided by taxpayers when applying for tax refund is incorrect, the tax authorities shall inform them to correct it; If the taxpayer makes corrections, the tax authorities shall promptly handle the tax refund.
If the withholding agent fails to remit the withholding tax to the warehouse, it will not affect the taxpayer's application for tax refund in accordance with the regulations, and the tax authorities will handle the tax refund with the relevant information provided by the taxpayer.
Article 32 Where the income is in currencies other than RMB, the taxable income shall be converted into RMB according to the central parity of RMB exchange rate on the last day of last month for tax declaration or withholding. After the end of the year, if the final settlement is made, the monetary income other than RMB that has been prepaid monthly, quarterly or every time will not be retranslated; For the overdue portion, the taxable income shall be calculated by converting the central parity of RMB exchange rate on the last day of the previous tax year into RMB.