Q：
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What are the specific taxes and fees covered by the Six Taxes and Two Surcharge Fees preferential policy?
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A：
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Resource Tax, Urban Maintenance and Construction Tax, Property Tax, Urban Land Use Tax, Stamp Duty (excluding stamp duty on securities transactions), Arable Land Occupation Tax and Surcharge on Education Fees and Local Education Surcharge.
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Q：
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How can small and micro enterprises determine whether they are eligible for the preferential policy?
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A：
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If enterprises are determined to be small and micro enterprises after the annual tax clearance, they can enjoy the concessions from July 1 of the year in which the tax clearance is settled to June 30 of the following year.
During the period from 1 January to 30 June 2022, enterprises will determine whether they are entitled to the concessions in accordance with the results of the 2020 annual tax clearance in 2021.
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Q：
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What should they do if enterprises do not take advantage of the concessions in time?
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A：
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Enterprises that are eligible but have not declared in time to enjoy the concessions may apply for a credit or refund of the tax payable in subsequent tax periods in accordance with the law and regulations.
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Q：
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What is the validity period of the preferential policy?
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A：
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The concession will be implemented from 1 January 2022 to 31 December 2024.
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Q：
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Do enterprises need to submit documentation to the tax authorities when claiming the concessions?
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A：
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Enterprises declare themselves as eligible for the preferential policy without submitting additional documents.
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FAQ
