FAQQ&A Regarding Six Local Taxes and Two Fees Policy (2)
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Q： |
Is it possible for a company registered as a general taxpayer as a branch to declare and enjoy the preferential treatment of "six taxes and two fees"? |
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The corporate income tax adopts a corporate tax system, where the head office uniformly calculates all taxable income and tax payable, including all non corporate branches of the tax paying enterprise, and judges whether it belongs to a small and micro profit enterprise as a whole based on the corporate body. Each branch of an enterprise that does not have legal personality and is registered as a general taxpayer of value-added tax should be judged based on whether the head office belongs to a small and micro profit enterprise to declare whether it can enjoy the "six taxes and two fees" reduction and exemption benefits.
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Q： |
The company is a newly established enterprise in 2023 and has not yet completed the annual tax reconciliation and settlement. Can we declare and enjoy the "six taxes and two fees" preferential treatment? |
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Newly established enterprises registered as general taxpayers of value-added tax, engaged in industries that are not restricted or prohibited by the state, and meet the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the end of the previous month during the declaration period, can enjoy the "six taxes and two fees" preferential treatment as small and micro profit enterprises before processing the first annual tax reconciliation and settlement. |
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The company was established in August 2022 and is a general taxpayer. It just completed its first annual tax reconciliation and settlement declaration in June 2023. How can we determine whether it is possible to declare and enjoy the "six taxes and two fees" exemption? |
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A： |
After completing the first annual tax reconciliation and settlement according to regulations, a general taxpayer who is determined to be a small and micro profit enterprise can declare and enjoy the "six taxes and two fees" reduction and exemption benefits from the first day of the following month to June 30 of the following year; General taxpayers who are determined not to belong to small and micro profit enterprises are not allowed to declare and enjoy the "six taxes and two fees" reduction and exemption benefits from the 1st day of the following month to June 30th of the following year after completing the annual tax reconciliation and settlement. If a newly established enterprise declares the "six taxes and two fees" for the current month or earlier after completing the first annual tax reconciliation and settlement in accordance with regulations, it will also be determined based on the results of the first annual tax reconciliation and settlement whether it can declare and enjoy preferential treatment. |
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Can taxpayers who register for inspection for temporary outbound business activities and cross regional tax source registration enjoy the "six taxes and two fees" reduction policy? |
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All types of taxpayers, including those register for inspection for temporary outbound business activities and cross regional tax source registration, should comprehensively judge whether they belong to small-scale value-added tax taxpayers, individual industrial and commercial households, or small and micro profit enterprises based on their tax registration information, value-added tax general taxpayer registration information, and enterprise income tax settlement and payment information. Those who meet the conditions can enjoy the "six taxes and two fees" reduction policy. |
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Can natural persons enjoy the "six taxes and two fees" reduction and exemption policy? Can taxpayers who issue invoices on behalf by others enjoy the "six taxes and two fees" reduction and exemption policy during the process of issuing invoices on behalf by others? |
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According to relevant regulations on value-added tax, natural persons (i.e. other individuals) do not register as general taxpayers of value-added tax. Therefore, natural persons can enjoy the "six taxes and two fees" reduction policy as small-scale taxpayers. According to current regulations, general taxpayers of value-added tax do not need to issue invoices on behalf by others. Small scale taxpayers of value-added tax, including natural persons, can enjoy the "six taxes and two fees" reduction and exemption policy during the process of issuing invoices on behalf by others. |
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