|
Q:
|
What is a combined property and conduct tax return?
|
|
A:
|
When filing multiple property and conduct tax returns, taxpayers no longer use separate tax returns, but file multiple tax returns simultaneously on one tax return. For taxpayers, it can simplify the filing information, reduce the number of declarations and shorten the tax processing time. The scope of taxes for combined property and behavior tax returns includes 10 taxes, including urban land use tax, property tax, vehicle and vessel tax, stamp duty, arable land occupation tax, resource tax, land value- added tax, deed tax, environmental protection tax and tobacco tax.
|
Q:
|
What is the integration of VAT and excise tax with additional tax returns respectively?
|
A:
|
When declaring VAT and consumption tax, taxpayers should also declare additional taxes and fees such as city maintenance and construction tax, education surcharge and local education surcharge.
|
Q:
|
Do all property and conduct tax types have to be filed at once?
|
A:
|
It is not mandatory to declare all taxes at one time for consolidated filing, and taxpayers are free to choose to declare current taxes at one time or separately.
|
Q:
|
Can I file a combined return for the different tax periods of property and conduct taxes?
|
A:
|
Combined filing is possible. Taxes that are filed on a periodic basis but have different tax periods can be combined, and taxes that are filed on a periodic basis and those that are filed on a recurring basis can also be combined.
|
Q:
|
When will the tax return start to be abbreviated?
|
A:
|
|
1.
|
Combined declaration of property and behavior tax
|
|
Based on the pilot projects in Jiangsu, Anhui, Hainan, Chongqing and Ningbo, starting from June 1, 2021, taxpayers nationwide will file property and conduct tax returns (including urban land use tax, property tax, vehicle and vessel tax, stamp duty, arable land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax and tobacco tax, excluding urban maintenance and construction tax, which will be combined with VAT and consumption tax respectively). (1) In the event that the tax rate is lower than the tax rate, the tax rate will be declared on a combined basis.
|
|
2.
|
Integration of VAT and consumption tax with additional tax returns respectively
|
|
Starting from May 1, 2021, a pilot project of integrating VAT and consumption tax returns with additional tax and fee returns will be carried out in four provinces and cities, namely Hainan, Shaanxi, Dalian and Xiamen. The General Administration of Taxation will be rolled out nationwide in 2021 in due course according to the pilot situation.
|
|
FAQ
