Just now the notice!
Collection period extended! February 28, 2023
November 23, the State Administration of Taxation Chongqing Municipal Taxation Bureau Chongqing Municipal Health Protection Bureau Chongqing Municipal Finance Bureau jointly issued a "notice on the extension of the period of collection of urban and rural residents of the basic health insurance in the year 2023"Collection period extended! In which it is clear:
1) Extend the collection period of Chongqing urban and rural residents' basic medical insurance in 2023 to February 28, 2023; 2) Those who enroll in the centralized collection period and complete the payment of premiums are entitled to enjoy the benefits from January 1, 2023; those who enroll in the collection period from March 1 to April 30, 2023 are entitled to enjoy the benefits from the completion of payment of premiums; those who enroll in the collection period from March 1 to April 30, 2023 are entitled to enjoy the benefits from the completion of payment of premiums. If you enroll and pay the premiums between March 1 and April 30, 2023, you will be entitled to the resident's health insurance benefits from the first day of the month following the month in which you pay the premiums.Additionally, Guangzhou:
November 29, 2022, Guangzhou Municipal Taxation Bureau, Municipal Human Resources and Social Security Bureau, Municipal Medical Protection Bureau, three departments jointly issued a "notice on the extension of the deadline for payment of social insurance premiums for enterprise workers in November 2022 on matters related to the period of time." Among them, it is clear that: 1) Users In December 20, 2022 to pay the period belonging to the November 2022 social insurance premiums, as normal contributions , the normal enjoyment of the relevant benefits, does not affect the rights and interests of the insured individual record; 2) to participate in the basic medical insurance for enterprise employees, unemployment insurance, flexible employment, retirement deferral of contributions to the period belonging to December 20, 2022 to pay the period belonging to the November 2022 social insurance premiums. The social insurance premiums paid before December 20, 2022 for the period belonging to November 2022 will be regarded as normal contributions, and the related benefits will be enjoyed normally without affecting the record of the rights and interests of the insured individuals._Beijing:
On November 21, 2022, the Beijing Municipal Bureau of Human Resources and Social Security, the Municipal Development and Reform Commission, the Municipal Finance Bureau, and the Municipal Taxation Bureau jointly issued a "Notice on the Issues Relating to the Stage-by-Stage Suspension of Payment of Social Insurance Premiums" which specifies: 1) Beijing will stage by stage suspend the payment of the three types of social insurance premiums (the enterprise workers' capital insurance, pension insurance, unemployment insurance, industrial injury insurance, and labor insurance). After the expiration of the policy of pension insurance, unemployment insurance and industrial injury insurance at the end of 2022, the final deadline for the deferred payment of social insurance premiums will be extended from February 23, 2023 to the end of 2023; 2) The insured units can apply for the deferred payment of social insurance premiums before the end of 2023, either by installment or month by month, etc. 3) The deferred social insurance premiums can be paid by installment or month by month, and the deferred premiums can be made up by monthly installment. The late fee will be waived during the period of retroactive payment of social insurance premiums._Hunan:
On October 27, 2022, the Hunan Provincial Department of Human Resources and Social Security issued the Notice on Further Improving the Implementation of the Policy of Stage-Stopped Payment of Social Insurance Premiums, which specifies that: 1) Extend the period for the settlement of suspended contributions. According to the relevant provisions of the implementation of phased deferred payment of enterprises, deferred payment of the expiration of the period, the original six months to pay the deferred payment of social insurance premiums, extended to December 31, 2023 to be paid; 2) Enterprises can be based on their own business conditions, to take a one-time, installment or month by month to make up for deferred payment of social insurance premiums. The late payment fee will be waived during the period of payment._Xiamen:
The previous implementation of the phased deferred payment of basic pension insurance for enterprise employees, unemployment insurance and industrial injury insurance unit deferred part of the payment period, all extended to December 31, 2023, the company said. In fact, as early as September 19, the Ministry of Social Affairs, Development and Reform Commission, Ministry of Finance, the General Administration of Taxation has jointly issued a "notice on the further improvement of the implementation of the policy of phased deferred payment of social insurance premiums on the relevant issues" which has long been clear: phased deferred payment of social insurance premiums after the expiration of the policy, may be allowed to take the enterprise by the end of 2023, such as the way of installment or month by month, make up deferred payment of social insurance premiums. The Late fees will not be charged during the period of retroactive payment. The implementation of the program is gradually taking place in various regions, so if you are not sure of the details, we recommend that you ask your local human resources and social services department as soon as possible. 2Determined, December levy!
Calendar of the levy period please check
It is worth noting:1. Personal pensions can be declared deductible
Contributions, according to the limit of 12,000 yuan/year deduction; investment, credited to the personal pension fund account. The first step in the process is to make sure that you have a good understanding of the situation, and that you have a good understanding of what is happening in the world.2. VAT exemption for small-scale taxpayers, countdown
From April 1, 2022 to December 31, 2022, VAT exemptions will be granted to small-scale taxpayers applying a 3% levy rate on their taxable sales income; and prepayment of VAT on prepaid VAT items applying a 3% pre-payment rate will be suspended.3. VAT Exemption for Public **** Transportation Services, Countdown
From January 1, 2022 to December 31, 2022, taxpayers will be exempted from VAT on income derived from the provision of public **** transportation services.4. Policies related to air and rail transportation, countdown
From January 1, 2022 to December 31, 2022, VAT prepayment by branches of air and rail transportation enterprises will be suspended.5. VAT exemption for express delivery services, countdown
From May 1, 2022 to December 31, 2022, taxpayers will be exempted from VAT on income derived from the provision of express delivery services of essential living materials for residents.6. Reduction of Vehicle Purchase Tax for Some Passenger Cars, Countdown
The vehicle purchase tax is reduced by half for passenger cars with a displacement of liters and below that are purchased within the period of June 1, 2022 to December 31, 2022, and whose single-vehicle price (VAT excluded) is not more than 300,000 yuan.7. Production and living service industries are counting down
The taxpayers of production and living service industries will continue to deduct the current creditable input tax by 10% and 15% respectively, and the implementation period will be extended to December 31, 2022.8. Preferential policies for newly purchased equipment and apparatus, countdown
Small and medium-sized micro-enterprises newly purchased equipment and apparatus during the period of January 1, 2022 to December 31, 2022, the unit value of more than 5 million yuan, according to a certain percentage of the unit value of the voluntary choice of the deduction of the pre-tax enterprise income tax; High-tech enterprises in the period from October 1, 2022 to December 31, 2022, the newly acquired equipment, appliances, allowed the full amount of one-time deduction in the calculation of taxable income, and allowed to implement 100% deduction before tax.9. Countdown to the policy of adding deduction for R&D expenses
Enterprises currently applying 75% of pre-tax deduction for R&D expenses, during the period from October 1, 2022 to December 31, 2022, the pre-tax deduction will be increased to 100%.10. Suspension of payment of construction quality guarantee deposit, countdown
The various types of construction quality guarantee deposits payable during the period from October 1, 2022 to December 31, 2022 will be suspended for one quarter from the date of payment.11. Suspension of payment of part of the administrative fees, countdown
October 1, 2022 to December 31, 2022 on the enterprise, individual businesses part of the administrative fee items, from the date of payment of a quarter of the suspension of payment, no late fee. 3New policy regulations to be implemented in December