Q：
|
Is it still possible to enjoy the preferential treatment of "six taxes and two fees" if the declaration is overdue?
|
A：
|
Small scale value-added tax taxpayers who fail to declare their "six taxes and two fees" tax payments within the period from January 1, 2019 to December 31, 2027 can declare and enjoy the "six taxes and two fees" reduction and exemption benefits; Individual industrial and commercial households registered as general taxpayers who fail to declare the "six taxes and two fees" tax payments within the period from January 1, 2022 to December 31, 2027 can declare and enjoy preferential treatment; Small and micro profit enterprises registered as general taxpayers and newly established enterprises that fail to declare the "six taxes and two fees" tax payments on time within the period from January 1, 2022 to December 31, 2027, if meet the conditions specified in the regulations, can also declare and enjoy preferential treatment for tax reduction and exemption.
|
Q：
|
Can the company continue to enjoy the "six taxes and two fees" reduction and exemption benefits, as the company has already enjoyed other preferential policies according to regulations?
|
A：
|
Small scale value-added tax taxpayers, small and micro profit enterprises, and individual industrial and commercial households who have lawfully enjoyed other preferential policies can enjoy the "six taxes and two fees" reduction and exemption benefits simultaneously. In the order for enjoying the benefits, the "six taxes and two fees" reduction and exemption are enjoyed on the basis of other preferential benefits. The base for calculating the "six taxes and two fees" reduction amount is the amount of tax payable minus the original reduced tax amount, which was originally applicable to proportional reduction or quota reduction.
|
Q：
|
What should be the order in which to apply for the preferential treatment of "six taxes and two fees" and the reduction of urban maintenance and construction tax, education surcharge, and local education surcharge based on the policy of supporting independent employment, entrepreneurship, and employment of retired soldiers?
|
A：
|
Taxpayers who simultaneously apply for the preferential treatment of "six taxes and two fees", as well as the preferential treatment of urban maintenance and construction tax, education surcharge, and local education surcharge for key groups and supporting self-employed retired soldiers in entrepreneurship and employment policies, should first enjoy the reduction of urban maintenance and construction tax, education surcharge, and local education surcharge based on the policy of supporting independent employment, entrepreneurship, and employment of retired soldiers, and then apply for the preferential treatment of "six taxes and two fees" according to the reduced amount.
|
Q：
|
Do we need to make corrections to the "six taxes and two fees" that have been paid in accordance with regulations before the first annual tax reconciliation and settlement declaration?
|
|
A：
|
Newly established enterprises registered as general taxpayers that have already declared and paid "six taxes and two fees" in accordance with regulations before processing the first annual tax reconciliation and settlement declaration will no longer be corrected based on the results of the first annual tax reconciliation and settlement declaration.
|
Q：
|
Is it necessary to make corresponding corrections to the declaration of "six taxes and two fees" if the company is a small and micro profit enterprise and fails to process or correct the annual tax reconciliation and settlement declaration of corporate income tax on time?
|
|
A：
|
For small and micro profit enterprises or newly established enterprises registered as general taxpayers of value-added tax that fail to complete or correct their final annual tax reconciliation and settlement declaration on time, they should enjoy preferential treatment based on the results of delayed or corrected declarations, and make corresponding corrections to their "six taxes and two fees" declarations.
|
FAQ
