I. Do maternity allowance and maternity medical expenses enjoy personal income tax benefits?
Answer: According to the "Circular of the State Administration of Taxation on the Individual Income Tax Policies on Maternity Allowance and Maternity Medical Expenses" (Cai Shui [2008] No. 8), maternity allowances, maternity medical expenses, or other allowances and subsidies in the nature of maternity insurance obtained by women giving birth in accordance with the maternity insurance scheme formulated by the people's governments at or above the county level in accordance with the relevant provisions of the state are exempt from individual income tax.
Second, because the other enterprise cancelled, did not obtain the invoice in time, but the money has been spent, really can not obtain the invoice, whether the contract can be expensed before the enterprise income tax?
A: According to Article 14 of the Announcement of the State Administration of Taxation on the Issuance of the Administrative Measures for the Deduction of Vouchers before Enterprise Income Tax (Announcement of the State Administration of Taxation No. 28 of 2018), in the process of reissuing or exchanging invoices or other external vouchers, enterprises cannot reissue or exchange invoices due to the other party's cancellation, revocation, revocation of business licenses according to law, or recognition by the tax authorities as a non-normal household, etc., which are special reasons. If the enterprise is unable to reissue or exchange invoices or other external certificates due to special reasons, the expenditure is allowed to be deducted before tax with the following information to confirm the authenticity of the expenditure:
(a) the supporting information of the reasons for not being able to reissue or exchange invoices or other external certificates (including the supporting information of industrial and commercial write-offs, revocation of organizations, inclusion of non-normal business households, bankruptcy announcements, etc.);
(b) contracts or agreements of relevant business activities;
(c) the contract or agreement of relevant business activities;
(d) the contract or agreement of relevant business activities;
(iii) payment vouchers for non-cash payments;
(iv) proof of transportation of goods;
(v) internal vouchers for the entry and exit of goods;
(vi) accounting records of the enterprise and other information.
The first to the third of the preceding paragraph for the required information.
Three: Is there any tax incentive for individuals to receive dividends and bonuses from listed companies' stocks in the public offering market?
Answer: According to Article 1 of the Circular of the State Administration of Taxation of the Ministry of Finance and the Securities and Futures Commission on the Issues Related to the Differential Individual Income Tax Policy on Dividends and Dividends of Listed Companies (Cai Shui (2015) No. 101), individuals are exempted from the individual income tax on dividends and dividends from listed companies' stocks acquired from the public offering and transfer market, if the period of holding the stocks is more than one year.
Individuals from the public offering and transfer of shares of listed companies, holding shares for a period of less than 1 month (including 1 month), the full amount of dividends and bonuses are included in the taxable income; holding shares for a period of more than 1 month to 1 year (including 1 year), a temporary reduction of 50% of the taxable income; the above income uniformly applied to the 20% tax rate for personal income tax.
Four, small and medium-sized enterprises with undistributed profits, surplus reserves, capital surplus to individual shareholders to increase share capital, individual shareholders have to pay personal income tax?
A: According to the relevant provisions of Article 3 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Extension of Pilot Policies on Taxation in National Innovation Demonstration Zones to Nationwide Implementation (Cai Shui [2015] No. 116), starting from January 1, 2016, when small- and medium-sized hi-tech enterprises nationwide increase their share capital by transferring their undistributed profits, surplus surplus, and capital surplus to individual shareholders, individual shareholders will have to pay individual income tax at one time. If the individual shareholders have difficulties in paying the individual income tax at one time, they may formulate their own tax payment plan by installment according to the actual situation, and pay the tax by installment within no more than five calendar years (inclusive), and report the relevant information to the competent tax authorities for record. Individual shareholders who receive the transferred share capital shall be taxed in accordance with the ? Interest, dividend and bonus income? items, and the personal income tax shall be levied at a tax rate of 20%.
The abovementioned small and medium-sized high-tech enterprises refer to those enterprises registered in China which are subject to the checking and levying of accounts and have been recognized as having obtained the qualification of high-tech enterprises, and whose annual sales and total assets do not exceed RMB 200 million yuan, and whose number of employees is not more than 500 persons.
V. What types of connected transactions are included?
A: According to Article 4 of the Announcement of the State Administration of Taxation on Matters Relating to the Improvement of Affiliated Declarations and Management of Contemporaneous Information (Announcement of the State Administration of Taxation No. 42 of 2016), affiliation transactions mainly include:
(1) Transfer of the right to use or ownership of tangible assets. Tangible assets include commodities, products, buildings, transportation, machinery and equipment, tools and appliances.
(ii) Transfer of financial assets. Financial assets include accounts receivable, notes receivable, other receivables, equity investments, debt investments and assets formed by derivative financial instruments.
(iii) Transfer of the right to use or ownership of intangible assets. Intangible assets include patents, non-proprietary technologies, trade secrets, trademarks, brands, customer lists, sales channels, franchises, government licenses, copyrights, and so on.
(iv) capital financing. Funds include all kinds of long and short-term borrowing funds (including the Group's capital pool), guarantee fees, all kinds of interest-bearing advances and deferred receipts and payments.
(E) labor transactions. Labor services include market research, marketing planning, agency, design, consulting, administration, technical services, contract research and development, maintenance, legal services, financial management, auditing, recruitment, training and centralized purchasing.
VI. How to deal with the loss of credit union of VAT invoice?
A: According to the Announcement of the State Administration of Taxation on the Issues Related to Simplifying the Procedures for the Collection and Use of VAT Invoices (Announcement of the State Administration of Taxation No. 19 of 2014), ? If a general taxpayer loses the credit union of the special invoice that has been issued, if it has been certified to match before the loss, it can use the copy of the invoice union of the special invoice to keep for inspection; if it has not been certified before the loss, it can use the invoice union of the special invoice to certify, and the copy of the invoice union of the special invoice will be kept for inspection.?
Seven, after the tax rate adjustment, the export tax rebate rate should also be adjusted?
A: According to the Circular of the Ministry of Finance and the State Administration of Taxation on the Adjustment of the Value-added Tax Rate (Cai Shui [2018] No. 32), ? Fourth, the export tax refund rate for exported goods that were originally subject to 17% tax rate and the export tax refund rate is 17% is adjusted to 16%. The export tax refund rate for export goods and cross-border taxable behaviors that originally applied 11% tax rate and the export tax refund rate is 11% is adjusted to 10%.
V. Foreign trade enterprises exporting the goods covered by Article 4 and selling the cross-border taxable acts covered by Article 4 before July 31, 2018, which have been subject to VAT at the pre-adjustment tax rate at the time of purchase, shall implement the pre-adjustment export tax refund rate; and which have been subject to VAT at the adjusted tax rate at the time of purchase, shall implement the adjusted export tax refund rate. Manufacturing enterprises exporting the goods covered by Article 4 and selling the cross-border taxable acts covered by Article 4 before July 31, 2018 shall implement the pre-adjusted export tax refund rate.
The execution time of the adjustment of the tax refund rate for exported goods and the time of exporting the goods shall be based on the date of exportation stated in the customs declaration of the exported goods, while the execution time of the adjustment of the tax refund rate for the cross-border taxable acts and the time of the sale of the cross-border taxable acts shall be based on the date of the issuance of the export invoice.?
How to change the tax registration?
A: Taxpayers who have received the "Tax Registration Certificate" or "Temporary Tax Registration Certificate", changes in the registration information, shall apply to the competent tax authorities for changes in tax registration.
Multi-certificate? Taxpayers, whose industrial and commercial (civil) registration information has changed, should go to the registration authority for change registration procedures. In order to avoid affecting the rights and interests of taxpayers due to policy differences and the quality of data collection, etc., after the approval of the change of registration, taxpayers are required to confirm the change of information of the registration authority *** enjoy, and update the tax registration information after confirming that it is correct. In case of changes in registration information other than industrial and commercial (civil affairs) registration information (e.g., production and business address, financial responsible person, accounting method, tax preparer, type of registration, etc.), the taxpayer shall register the changes with the competent tax authorities.Documents to be submitted
1. 2 copies of Change of Tax Registration Form
2. 1 copy of the original and copies of relevant supporting documents of the taxpayer's change of registration content
3. original tax registration documents
Processing Channels
1. Tax Office
2. online tax office and self-service tax terminal
Processing time limit
If the information is complete, conforms to the legal form, and is filled out completely, the tax authorities will close the case immediately after acceptance.
Processing results
The tax authorities reprint and issue tax registration documents.
Reply 2 in the tax think tank (ID: shuizhinang) WeChat public number, you can directly receive 54 management financial statement templates (with interpretation and formula), to help you across the workplace! Reply 3, there are 50 sets of ultra-practical accounting formulas all ready for you! Or go to the menu bar to see the latest tax information, there are always surprises waiting for you Oh!
Tax Think Tank QR Code