To further support the prevention and control of the epidemic, to help enterprises to alleviate the difficulties of development, the Ministry of Finance, the State Administration of Taxation has issued a notice "on the continuation of the implementation of the response to the epidemic part of the tax preferential policies of the announcement" (Ministry of Finance Taxation Announcement No. 7 of 2021), the document is clear to continue the implementation of the response to the epidemic part of the preferential policies of the tax, of which the period of implementation continues to expire on December 31, 2021 The preferential tax policies are as follows:
I. Value-added tax policy
(I) Reduced levy
Reduced levy policy refers to the reduction of the VAT levy rate by 1% for small-scale VAT payers applying the 3% levy rate on the taxable sales income, and the reduction of the VAT prepayment by 1% for the prepayment of VAT items applying the 3% prepayment rate. This is what is commonly referred to as the "3 for 1" policy.
Before Dec. 31, 2021, the "3 down 1" policy on VAT collection rate will continue to be implemented for small-scale VAT payers outside of Hubei province.
For small-scale VAT payers in Hubei Province, the "3-down-1" policy will be applied from April 1, 2021 to December 31, 2021, and the VAT exemption policy will be discontinued.
(2) Exemption
The income earned by taxpayers from providing movie screening services before Dec. 31, 2021 will continue to be exempted from VAT.
Film projection services refer to the film audiovisual services provided to audiences by units holding a Film Projection Operation License using professional cinema projection equipment.
II. Enterprise Income Tax Policies
For losses incurred by enterprises in the film industry in 2021, the maximum carry-forward period is still applicable, which has been extended from five years to eight years.
Enterprises in the film industry are limited to those engaged in film production, distribution and exhibition, excluding those that disseminate films through information networks such as the Internet, telecommunication networks and radio and television networks.
III. Individual Income Tax Policies
(1) Temporary Subsidies and Bonuses Exempted from Individual Tax
Before Dec. 31, 2021, the temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention workers participating in the prevention and control of epidemics according to the standards stipulated by the government will continue to be exempted from individual income tax. The government-specified standards include the standards for subsidies and bonuses set by governments at all levels.
The temporary work subsidies and bonuses for personnel involved in epidemic prevention and control stipulated by the people's governments at the provincial level and above shall be implemented mutatis mutandis.
(ii) Epidemic prevention supplies are exempted from personal tax
Before December 31, 2021, medicines, medical supplies, and protective supplies in kind (excluding cash) issued by units to individuals for the prevention of pneumonia infected by the new coronavirus will not be counted as wages and salary income and will continue to be exempted from personal income tax.
Fourth, the policy of cultural construction fees
The policy of exempting cultural construction fees will continue to be implemented until December 31, 2021.
The same tax depression policy has been continued with the fiscal incentives of the limited company;
VAT: The local government rewards the VAT local retention ratio of 75%-90%, and the local retention ratio of 50%
Enterprise income tax: Local government rewards VAT local retention ratio 75%-90%, local retention 40%
Natural person on behalf of the open policy 2021 continued on behalf of:
Natural person on behalf of the open was originally for the individual in the case of business dealings with the company, the individual can not provide the company corresponding invoices, then through the natural person on behalf of the company. The company's corresponding invoice, then through the natural on behalf of the opening policy, go to the tax hall on behalf of the invoice to the enterprise.
The advantages of the tax puddle individual on behalf of the individual business income tax:
1, without the need for sole proprietorship enterprises, self-employed, does not involve the cancellation
2, invoices are not into the golden tax three system, directly by the The tax bureau on behalf of the opening
3, will not upgrade the general taxpayer, does not involve personal tax remittance
4, the funds do not go to the third party, the ticket enterprise directly to the individual.
5, the tax rate is low, much lower than the personal income tax is not approved tax rate
For some freelancers, and high profit enterprises, it is very applicable, and the company occurred this kind of business, through the natural person on behalf of the opening mode is better, of course, but also to see the next The company can not accept, because after all, it is a general ticket, for most of the pharmaceutical companies, architectural design companies, real estate agents and service companies through the individual on behalf of the open is possible.
Natural person on behalf of the opening policy of the value-added tax, additional tax, personal production and business income tax all tax, issued invoices at the same time is to issue a certificate of completion, that is to say, personal tax does not need to carry out the remittance.
A, service category:
Modern services and other modern services: information service fees, research and development services, research services, business process management services, information systems value-added services, repair and maintenance fees, machinery use fees, market research fees, software service fees,, head office Management Service Fee, Market Management Service Fee, Daily Integrated Management Fee, Supply Chain Management Service Fee, Security Service Fee, Market Expansion Fee, New Product Expansion Fee, Business Auxiliary Service, Business Process Management Service, Intermediary Service Fee, Sales Service Fee, Laundry Service Fee, Project Management Fee, Vehicle Management Service Fee, Printing and Copying Service Fee, Project Promotion Fee, Integrated Management Fee
Residents' daily services:? Cityscape and municipal management, housekeeping services, wedding services, elderly services;
Other daily life services: weeding service fees, landscaping fees, etc., site paving services;
Security and protection services:? Security system monitoring, other security services;
Transportation and freight services: land transportation services, transportation fees, loading and unloading fees, loading and unloading and moving services, warehousing services, material collection and dispatch services.
II. Construction
Construction services: construction services, repair services, construction payments, machinery maintenance, machinery use, pumping, mixer, carpentry, masonry, remodeling, plumbing, and other construction services.
Three commercial categories:
Masks, alcohol, disinfectant, temperature measuring gun, coal, asphalt, hardware materials, material fees, building materials, building material fees, cement, sand and gravel, cables, electric wires, timber, building materials, decorative, electrical appliances, machinery and equipment, gypsum board, ceramic tiles, heaters, decorative materials, screws, switches, water pipes, plastic products, cartons, paper boxes, computer parts and other office supplies, electronic products, daily necessities, food, gifts, etc. (In addition to steel, iron, aluminum, other commodity class items can be)
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