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Q：
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If the company pays the water resource tax, can it enjoy the "six taxes and two fees" exemption?
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A：
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No. Water resource tax has not yet been included in the scope of the "six taxes and two fees" reduction policy.
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Q：
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My company also declared to enjoy the "six taxes and two fees" reduction and exemption and key groups, support independent employment of retired soldiers entrepreneurship and employment policy reduction of urban maintenance and construction tax, education fee surcharge, local education surcharge, should be processed in what order?
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A：
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Taxpayers who simultaneously declare to enjoy the "six taxes and two fees" exemption and reduction and reduction of urban maintenance and construction tax, education fee surcharge, and local education fee surcharge for key groups and support independent employment of retired soldiers should first enjoy the key groups and support independent employment of retired soldiers entrepreneurship and employment policy, and then declare to enjoy the "six taxes and two fees" exemption and reduction and reduction according to the reduced amount.
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Q：
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How can taxpayers enjoy the preferential policy of "six taxes and two fees" in the case of withholding and collecting taxes on behalf of taxpayers?
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A：
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In case of withholding or levying VAT on behalf of small-scale taxpayers, small micro-profit enterprises or individual industrial and commercial households, the withholding agent or levying agent can reduce the amount of taxes within the scope of "six taxes and two fees" by 50%.
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Q：
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During the annual meeting, the company reimbursed round-trip airfare for the invited customer representatives. Can these airfares be used to offset value-added tax?
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A：
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Since the customer representative is not an employee who has signed a labor contract with our company, and the domestic passenger transportation services are not provided to the labor dispatch employees accepted by our company as the employer. Therefore, the value-added input tax cannot be calculated as a deduction.
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Q：
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Do we need to correct the "six taxes and two fees" that have been paid in accordance with the regulations before the first final settlement and payment declaration after our company handles the first final settlement and payment declaration?
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A：
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A newly established enterprise registered as a general taxpayer has declared and paid the "six taxes and two fees" in accordance with the regulations before handling the first final settlement and settlement declaration, and will no longer be corrected according to the first final settlement and settlement result.
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Q：
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Our company is a small small profit enterprise, overdue or correct the annual final settlement of enterprise income tax return, do I need to correct the declaration of "six taxes and two fees" accordingly?
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A：
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Registered as VAT general taxpayers of small small profit enterprises, newly established enterprises, overdue or correct the final settlement declaration, should be based on the results of overdue or corrected declaration, the "six taxes and two fees" declaration of the corresponding correction.
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FAQ
