Chapter I General Principles
Article 1 For the purpose of standardizing and strengthening the administration of tax relief, these Measures have been formulated in accordance with the Law of the People's Republic of China on the Administration of Taxation Levies of the People's Republic of China (hereinafter referred to as the Law on Tax Levies and Administration) and its Implementing Rules as well as the regulations on tax relief under the relevant tax laws, statutes, and regulations.
Article 2 The tax reduction and exemption referred to in these Measures refers to the tax reduction and exemption granted to taxpayers based on the tax laws and regulations as well as the relevant state tax regulations (hereinafter referred to as the provisions of the tax law). Tax reduction refers to the reduction of part of the tax from the tax payable; tax exemption refers to the exemption of a certain tax, a certain item of tax.
Article 3 The tax authorities at all levels shall follow the principles of law, openness, fairness, efficiency and convenience to standardize the management of tax reduction and exemption.?
Article 4 Tax relief is divided into tax relief for approval and tax relief for record. The tax reduction and exemption for approval refers to the tax reduction and exemption projects that should be approved by the tax authorities; the tax reduction and exemption for filing refers to the tax reduction and exemption projects that cancel the approval procedures and do not need the approval of the tax authorities.
Article 5 Taxpayers enjoying tax exemptions and reductions of the filing type shall submit the corresponding information, make an application, and have it confirmed by the tax authorities (hereinafter referred to as the competent tax authorities) which have the authority to examine and approve according to the provisions of these Measures. Taxpayers shall not enjoy tax exemptions or reductions if they have not applied for them according to the regulations, or if they have not applied for them but have not been approved and confirmed by the tax authorities with the authority to do so.
Taxpayers enjoying tax exemptions and reductions of the filing type shall submit a filing, and after being registered and filed by the tax authorities, they shall be executed from the date of registration and filing. Taxpayers are not allowed to enjoy tax reduction or exemption if they have not filed according to the regulations.
Article 6 If a taxpayer is engaged in both tax exemption and non-tax exemption projects, the taxpayer shall account for them separately and independently calculate the tax basis of the tax exemption projects as well as the amount of tax exemption. If the taxpayers cannot account for them separately, they are not entitled to tax exemption or reduction; if the accounting is unclear, the tax authorities shall approve the tax exemption or reduction in a reasonable manner.
Article 7 Taxpayers can enjoy tax exemptions and reductions in accordance with the law, but do not enjoy and overpayment of taxes, where there is no clear need to be approved by the tax authorities, or does not provide for the application period, the taxpayer can apply for tax exemptions and reductions in the tax levy and management law, within the time limit specified in Article 51 of the term for the return of overpayment of taxes, but does not add the interest on the bank deposits for the same period.
Article 8 The approval authority for tax exemptions and reductions is set by tax laws, regulations and rules. Where the provisions shall be approved by the State Administration of Taxation, through the provinces, autonomous regions, municipalities directly under the Central Government and municipalities with plans to report to the State Administration of Taxation; where the provisions shall be approved by the provincial tax authorities and tax authorities below the provincial level, by the provincial tax authorities for approval or to determine the approval of the authority, in principle, by the taxpayers' location of the county (district) tax authorities for approval; the tax exemption or reduction of a large amount of tax exemptions or tax relief for the complexity of the conditions of the project. Provinces, autonomous regions, municipalities directly under the Central Government and municipalities with separate plans can be based on the efficiency and convenience, supervision and responsibility of the principle of appropriate division of approval authority.
The tax authorities at all levels shall carry out the examination and approval of tax exemptions and reductions in accordance with the stipulated authority and procedures, and shall prohibit ultra vires and irregularities in the examination and approval of tax exemptions and reductions.
Chapter II: Application, Declaration and Implementation of Tax Abatement and Exemption
Article 9 Taxpayers applying for tax abatement and exemption of the approval category shall submit a written application to the competent tax authorities within the period of tax abatement and exemption stipulated by the policy and submit the following information:
(1) Tax abatement and exemption application report, which specifies the reasons for tax abatement and exemption, the basis, the scope, the period, the quantity, the amount, etc.
(2) The taxpayers shall apply for tax abatement and exemption of the approval category.
(b) Financial accounting statements, tax returns.
(C) the relevant departments issued by the supporting materials.
(d) Other information required by the tax authorities.
The materials submitted by the taxpayer should be true, accurate and complete. The tax authorities shall not require the top taxpayer to submit technical information and other materials that are not related to the tax exemption or reduction project he applies for.
Article 10 Taxpayers may apply for tax exemption or reduction to the competent tax authorities, or directly to the tax authorities authorized to approve the application.
If the application for tax exemption or reduction is accepted by the competent tax authority of the taxpayer's location and should be approved by the higher tax authority, the competent tax authority shall directly report the application to the higher tax authority authorized to approve the application within 10 working days from the date of accepting the application.
Article 11 The tax authorities shall deal with the applications for tax exemption and reduction made by taxpayers in accordance with the following circumstances:?
(1) If the tax reduction or exemption item applied for does not need to be examined and executed by the tax authorities in accordance with the law, the taxpayer shall be immediately informed of the inadmissibility of the application.?
(b) The application for tax relief materials are not detailed or there are errors, the taxpayer should be informed and allowed to correct.
(3) If the materials for tax exemption or reduction applied for are incomplete or do not conform to the statutory form, the taxpayer shall be informed of all the contents that need to be corrected within five working days.
(D) the application for tax exemption materials are complete, in line with the statutory form, or the taxpayer in accordance with the requirements of the tax authorities to submit all ...... >>
Question 2: What circumstances can be exempted from value-added tax I. The following items are exempted from value-added tax:
(a), the sale of self-produced agricultural products by agricultural producers. It refers to the self-produced agricultural products listed in the "Notes on the Scope of Taxation of Agricultural Products" sold by the units and individuals directly engaged in plant cultivation, harvesting and animal breeding and fishing; the purchased agricultural products sold by the above units and individuals, as well as the units and individuals selling the purchased agricultural products after production and processing, which are still agricultural products listed in the Notes, do not fall within the scope of tax exemption. For the above units and individuals selling purchased agricultural products, as well as units and individuals selling purchased agricultural products after production and processing which still belong to the agricultural products listed in the notes, they do not belong to the scope of tax exemption, and they should levy value-added tax according to the stipulated rate.
(ii) Contraceptive drugs and appliances.
(c) Antique books. It refers to antique and old books acquired from the community.
(D), directly for scientific research, scientific experiments and teaching imported instruments and equipment.
(E), foreign ***, international organizations free aid imported materials and equipment.
(F), material processing, assembly and compensation for trade in imported equipment.
(VII), directly imported by organizations of persons with disabilities for the exclusive use of persons with disabilities. Specifically for the exclusive use of disabled people's prosthetic limbs, wheelchairs, orthopedic devices (including upper limb orthopedic devices, lower limb orthopedic devices, scoliosis orthopedic devices), exempt from value-added tax.
(viii) Individuals with disabilities are exempted from VAT on the provision of processing, repair and fitting services
(ix) Sales of self-used articles.
1. Starting from January 1, 2002, taxpayers selling used goods (including sales of used goods by used goods business units and sales of taxable fixed assets used by taxpayers), regardless of whether they are general taxpayers or small-sized taxpayers of VAT, and regardless of whether they are approved and recognized as pilot units of transferring used goods, are subject to a halved VAT at the rate of 4%, and are not allowed to offset the input tax.
Taxable fixed assets are relative to tax-exempt fixed assets, tax-exempt fixed assets are defined as having the following conditions: ① belonging to the goods listed in the catalog of fixed assets; ② enterprises according to the management of fixed assets, and indeed have used the goods; ③ sales price does not exceed its original value of the goods.
2. From January 1, 2002, taxpayers selling their own used motor vehicles, motorcycles, yachts subject to consumption tax, the sale price of more than the original value of the tax rate of 4% halved value-added tax; the sale price is not more than the original value of the value-added tax exemption. Old motor vehicle business units selling old motor vehicles, motorcycles, yachts, in accordance with the 4% levy rate reduced by half the value-added tax.
Second, agricultural production goods are exempted from VAT
(a) Agricultural film
(b) The production and sale of nitrogen fertilizers other than urea, phosphorus fertilizers other than diammonium phosphate, potash fertilizers, and compound fertilizers with tax-exempted fertilizers as the main raw material (the cost of tax-exempted fertilizers used by enterprises for the production of compound fertilizers is higher than 70% of the proportion of the cost of all the fertilizers used as raw materials). "Compound Fertilizer" refers to fertilizers made by chemical or physical processing of nitrogen, phosphorus and potassium with less than two of the three nutrients in the indicated amount, including compound fertilizers made by chemical methods only and mixed fertilizers made by physical methods only (also known as blended fertilizers). Tax administrators should do a good job of collecting and storing relevant information for inspection.
(C), the production and sale of abamectin, aminopyralid, chlorothalonil, phenothiazoxystrobin, bensulfuron, oxacillin, imidacloprid, propylene chrysanthemum, pyridaben, diclofop, diclofop, diclofop, aminopyralid, amidacloprid, amidacloprid, doxycycline, doxycycline, dimethyldimethyl pentolite, diazinphos-methyl, flurarose, high efficiency cypermethrin, kynoflagellate, methadol-dan, methyl thiabendazole, methamidophos-methyl, methyl (ethyl)-based Chlorpyrifos, Methyl(ethyl)pyrimethanil, Fenoxaprop, Quizalofop, Inocarb, Misonidazole, Methomyl, Mirex, Mirex, Alfalfa silver-striped nightshade nucleopolyhedrin, Thifensulfuron, Cyfluthrin, Triazophos, Triazolone, Insecticide, Early Dinocarb, cis-Cypermethrin, Aldicarb, Alconazole, Phosphorus Simphosporium, Octenphos, Captobromobenzene Nitrile, Isovaleryl, Ethyl-Alpha-Combined, Ethopropanes, Acetamiprid, Atrazine. Dexamethasone.
(D), wholesale and retail seeds, seedlings, fertilizers, pesticides, agricultural machinery (excluding agricultural machinery accessories).
Third, the sewage treatment fee exemption from value-added tax policy
Since July 1, 2001, the competent authorities at all levels *** entrusted the water plant (company) with the water bill charged for sewage treatment fee, exemption from value-added tax.
Fourth, the rural power grid maintenance fees are exempted from VAT policy
The rural power grid maintenance fees (including low-voltage line loss and maintenance fees and electrician's expenses) charged by the power supply department to the users in the collection of tariffs are exempted from VAT.
V. Since October 1, 2012, some fresh meat and egg products have been exempted from value-added tax.
(a) Taxpayers engaged in the wholesale and retail of agricultural products are exempted from VAT on the sales of some fresh and live meat and egg products.
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Question 3: Under what circumstances can small-scale be exempted from tax Small-scale taxpayers, if they are in line with the provisions of the tax exemption policy, they can directly fill in the tax declaration for exemption?
"State Administration of Taxation on the adjustment of VAT tax declaration of relevant matters" (State Administration of Taxation Announcement No. 58 of 2014) annex "VAT declaration form (applicable to small-scale taxpayers)" and its accompanying information to fill in the instructions of the second paragraph (12), the provisions of the ninth column, "other exemptions from the sales tax ": Fill in the sales of taxable goods and services and taxable services exempted from value-added tax (VAT), excluding the tax-exempted sales in line with the policy of exempting small and micro enterprises from VAT and not reaching the starting point.
Therefore, the tax-exempted sales of vegetables by small-scale taxpayers are reflected in column 9 "Other tax-exempted sales" of "VAT Return (for small-scale taxpayers)".
Small-scale taxpayers tax exemption conditions:
First, small-scale taxpayers do not have to pay VAT if they do not reach the starting point,
Second, there are several statutory exemptions:
1, agricultural producers selling self-produced agricultural products
2, contraceptive medicines and tools
3, antique books
4, Imported instruments and equipment directly used for scientific research, scientific experiments, and teaching
5, foreign ***, international organizations, imported materials and equipment for the assistance of the unusual
6, directly imported by the organization of persons with disabilities for the exclusive use of persons with disabilities
7, renewable resources, organic fertilizers, border enterprises and border tea and so on see.
Question 4: What circumstances can apply for exemption from personal income tax The following is the relevant policy on personal tax exemption, the document is large, please try to look at it patiently -
"Individual Income Tax Law" on the relevant income items, there are tax exemptions, tax breaks preferential provisions.
I. Tax-exempt items
According to the Individual Income Tax Law and related regulations and policies, the following items of personal income are exempted from individual income tax:
1. Provincial-level people's ***, ministries and commissions of the State Council, and the Chinese People's *** Army and above, as well as foreign organizations, international organizations issued by the scientific, educational, technological, cultural, health, physical education, environmental protection and other prizes. Bonuses in the field of science, education, technology, culture, health, sports, environmental protection, etc.
2. Interest on national bonds and state-issued financial bondsO Of which, the interest on national bonds refers to the interest obtained by an individual holding bonds issued by the Ministry of Finance of the People's Republic of China **** and the State; interest on state-issued financial bonds refers to the interest income obtained by an individual holding financial bonds approved by the State Council.
3. Subsidies and allowances issued in accordance with the unified provisions of the State. It refers to *** special allowances, academician allowances, senior academician allowances, and allowances exempted from personal income tax by the State Council.
4. Welfare payments, pensions, and relief payments. Among them, the welfare costs refers to the relevant provisions of the state, from enterprises, institutions, state organs, social organizations retained welfare costs or from the trade union funds paid to the individual's living expenses; relief funds refers to the state civil affairs departments to pay the individual's living difficulties in the subsidiesO
5. insurance claims.
6. Rehabilitation and resettlement fees and demobilization fees for military personnelO
7. Settlement fees, severance pay, retired pay, retired pay, retired pay, and retired living subsidies paid to cadres and employees in accordance with the unified regulations of the State. Among them, the severance pay refers to the severance pay that meets the conditions for retirement stipulated in the Interim Measures of the State Council on the Retirement and Retirement of Workers and is received according to the standard of severance pay stipulated in the Measures.D
Retirees and retirees who receive severance pay or pension according to the regulations and receive various kinds of subsidies, bonuses, and in-kind goods from their former units are not tax-exempted retired pay, severance pay, or severance living subsidies. Should pay personal income tax according to the provisions of the taxable items of wages and salaries.
8. The income of diplomatic representatives, consular officials and other personnel of embassies and consulates in China, which should be exempted from tax according to the relevant laws of China.
9. Income exempted from tax under international conventions and agreements signed by China ***.
10. Exemption from individual income tax on family visit fees obtained by foreign individuals. Family visit expenses that can enjoy the preferential treatment of exemption from individual income tax are limited to the expenses for taking transportation between the place of employment of the foreign individual and his/her family's place of residence (including the place of residence of his/her spouse or parents) in China not more than two times a year.
11. The prizes for individual students who participate in the activities of the Yangtze River Little Scientists are exempted from individual income tax.
12. Compensation for the demolition and relocation of urban houses is exempted from personal income tax in accordance with the standards stipulated in the relevant national urban housing demolition and relocation management measures.
13. The prize money of the Third Higher Education Teaching Masters Award is exempted from personal income tax.
14. Maternity allowances, maternity medical fees or other allowances and subsidies of maternity insurance nature obtained by women who have given birth in accordance with the maternity insurance scheme formulated by the people at or above the county level *** in accordance with the relevant provisions of the state are exempted from individual income tax.
15. Prizes received by the winners of the 2nd National Workers' Technological Innovation Achievements are exempted from individual income tax.
16. The winners of the 2007 Li Siguang Geoscience Award are exempted from individual income tax on their winnings.
17. Income approved by the financial department of the State Council is exempted from tax.
II. Tax Reduction Items
Individual income tax can be reduced upon approval under one of the following circumstances:
1. Income of the disabled, orphans and martyrs;
2. Significant losses due to serious natural disasters;
3. Other tax reductions approved by the State Council's financial department.
The extent and period of the reduction of the above items shall be determined by the provinces, autonomous regions, and autonomous regions, and shall be subject to the approval of the financial departments. The range and duration of the above tax reduction items shall be stipulated by the people of provinces, autonomous regions and municipalities directly under the central government.
The tax reduction is only applicable to the labor income of individuals with disabilities, and the specific items of income are: salary and wages, production and business income of individual industrial and commercial households, contracting and leasing of enterprises and institutions, remuneration for labor, remuneration for manuscripts, and royalties.
Third, temporary exemption from taxation
According to the "Ministry of Finance and the State Administration of Taxation on Individual Income Income Income Tax", the tax reduction is not applicable to individuals with disabilities, State Administration of Taxation Circular on Certain Policy Issues of Individual Income Tax and related documents, the following income is temporarily exempted from individual income tax:
1. Expatriates who earn income in the form of non-cash or reimbursement of expenses ...... >>
Question 5: Under what circumstances can opening a store be exempted from tax? Since January 1, 2011, college students graduated within three years of starting a business, holding the "employment and unemployment certificate" can go to the business sector for the store tax exemption.
Question 6: What are the conditions for tax exemption? Tax reduction is a part of the taxable amount of less tax; tax exemption is the taxable amount of all exemptions. Tax reduction and exemption is a measure to encourage and take care of certain taxpayers and tax objects. The types of tax reduction and exemption are: one-time tax reduction and exemption, tax reduction and exemption for a certain period of time, difficult to take care of tax reduction and exemption, and support the development of tax reduction and exemption.
The tax reduction and exemption as one of the elements of the tax system is because the national tax system is formulated according to the general situation, has the universality, can not take care of the special situation of different regions, departments and units. Setting up tax reductions and exemptions can combine the seriousness of taxation with the necessary flexibility, embody the principle of adapting to local conditions and circumstances, and better carry out tax policies.
Also directly related to tax relief are the two elements of starting point and exemption amount. The starting point refers to the limit of the beginning of the calculation of the tax. The amount of the object of taxation does not reach the starting point of the tax is not taxed, reached the starting point of the entire amount of tax. The exemption amount refers to the amount of tax exempted from taxation among the total amount of the tax object. It is the amount deducted in advance from the total amount of the object of taxation in accordance with a certain standard. The exempted amount is not taxed, but only the part exceeding the exempted amount is taxed. The starting point and the exemption amount have different roles. The setting of the starting point is mainly based on the taxpayer's ability to pay tax, and it is to take care of the taxpayers with small taxpaying ability. Although the setting of the exemption amount also has the meaning of taking care of the weak taxpayers, other factors are the key factors to consider, such as the personal income tax deduction exemption for the elderly, the children's education expenses deduction exemption, etc., taking into account the social effect and the principle of fairness.
Question 7: Under what circumstances can I be exempted from property tax? There are many cases, such as property tax provisional regulations and implementation rules, 1, state organs, people's organizations, the military property for their own use; 2, by the state financial sector to allocate funds for the cause of the unit of property for their own use; 3, religious temples, parks, scenic spots for their own use of the property; 4, all non-business property owned by the individual; 5, enterprises run by the various types of schools, kindergartens, day-care centers, hospitals (including outpatient.), etc., the property tax exemption is not required, The property used by enterprises such as schools, kindergartens, nurseries, hospitals (including outpatient clinics and dispensaries), etc.; 6. Dangerous houses identified by the housing management department and the competent department and the properties out of use can be exempted from property tax with the approval of the people of the city and county ***. 1. The houses that are damaged beyond habitation and the dangerous houses can be exempted from the property tax after they are out of use after they have been appraised by the relevant departments. 2. Enterprises are exempted from property tax.3. After the shutdown and withdrawal of enterprises, if their original properties are left unused, the property tax can be temporarily exempted with the approval of the Provincial Local Taxation Bureau.4. All the temporary houses such as various sheds, material sheds, resting sheds, and offices, canteens, teahouses and automobile rooms, which are used for the services of infrastructure sites, are exempted from property tax during the period of construction.5. Underground civil defense facilities used for business purposes are not subject to property tax for the time being.6. 6, on the individual market price of residential housing for rent, the provisions of January 1, 2001 onwards, the property tax payable by the temporary reduction in the tax rate of 4%. For public housing and low-cost housing rented out at *** stipulated prices, including unit-owned housing rented out by enterprises and self-supporting institutions to their employees; public housing rented out by the housing management department to the residents; and private housing rented out to the residents with the implementation of private housing policy with the return of property rights to the households and the stipulated rental rates for private housing in accordance with the regulations of the Ministry of Finance, the property tax will be exempted from levy for the time being. For the properties owned by enterprises with partial property rights after housing reform, where the enterprises have written off all "fixed assets" according to the relevant regulations of the Ministry of Finance, no more property tax shall be levied; for the enterprises which have not written off "fixed assets" according to the regulations (not written off or partially written off) and depreciated them accordingly, property tax shall be computed on the basis of the portion of the depreciated property tax. The property tax shall be calculated according to the depreciated portion of the enterprise. If the enterprise neither writes off the "fixed assets" nor depreciates them, the property tax shall be calculated according to the proportion of the enterprise's property right. 8. Before the end of 2003, the property used by China National Reserve Grain Administration Corporation and its directly-affiliated grain depots for operating the business of central reserve grains and oils shall be exempted from property tax according to the conditions of the state financial departments' allocating the funds for the business, and the property tax shall not be charged on the property. The property tax exemption applies to those units which are financed by the state financial departments. 9. The property used by the full budget or the differential budget units which are financed by the competent trade unions is exempted from property tax; the property used by the trade unions for the propaganda of cultural undertakings is implemented in accordance with the above provisions. 10. The property acquired by the financial units according to the law for the purpose of not being able to repay the loans by the due date is exempted from property tax for the period of idleness if it is idle before the disposal of the property. 11. Property tax is exempted for properties used by branches of the People's Bank of China.11 Property tax is exempted for properties used by branches of the People's Bank of China.12 Property tax is exempted for properties used by non-profit medical institutions; property tax is exempted for three years from the date of obtaining the registration of practice of for-profit medical institutions and resumed after the expiration of the three-year tax exemption period; and property tax is exempted for properties used by health institutions such as disease control institutions and maternal and child health care institutions.13 Property tax is exempted for properties used by financial institutions which cannot repay loans according to the law before disposal. Exempted from property tax.13 *** departments and enterprises, institutions, social organizations and individuals and other social forces to invest in welfare, non-profit elderly service institutions, temporarily exempted from property tax on their own property.14 Non-profit scientific research institutions are exempted from property tax on their own property.15 munitions factories property, where the production of military products are exempted from property tax; production of civilian products in accordance with the provisions of the property tax; The properties of military and armed police forces service clubs are exempted from property tax if they are exclusively for the service of military personnel and their families, and property tax shall be levied according to the regulations if they are operated externally; and the hospitality houses (including hotels and guesthouses) operated by enterprises of the military shall be exempted from property tax according to the percentage of the service within the military and the business outside the military.17. For the factories and farms under the labor camps, the property tax shall be levied according to the regulations if the units of the factories and farms under the labor camps are exempted from property tax. For the units of labor reform factories and labor reform farms, all the properties used as correctional or living properties are exempted from property tax; all the properties used for production and operation, such as factories, warehouses, stores, etc., shall be levied property tax. For the property of prisons, if it is mainly used for holding prisoners, it is exempted from property tax; however, for the property used for production and operation located outside the prisons, property tax shall be levied.18 For the original implementation of the economic contracting program for the railroad transportation, industry, supply and marketing, building construction enterprises under the Ministry of Railways, and the industrial and sideline enterprises of the railroad bureaus directly under the Ministry of Railways and the units of the Ministry of Railways that solve the industrial and transportation fees on their own, the self-occupied properties shall be exempted from the property tax for the time being. The property tax is temporarily exempted. When the railroad tariff is adjusted, the scope of tax exemption will be adjusted accordingly.19. Geological Survey ...... >>
Question 8: Under what circumstances can a store be tax exempted for 3 years Laid-off workers and ex-prisoners
Please adopt
Question 9: What are the circumstances under which an individual business license is exempted from tax? Individual business license in accordance with your registered capital of five ten thousandths of the stamp duty, and then pay taxes every month is in accordance with the income, not more than 30,000 sales are tax-free, Chengdu, we can bookkeeping tax.
Question 10: When will the country be exempted from tax or tax reduction? There are many tax exemptions.
Question 10: When will the country be able to exempt or reduce the tax?