@Sichuan private enterprises officially answered these tax hotspots for you

A few days ago, the "Interpretation of Enterprise Tax Promotional Policy" hosted by the Sichuan Provincial Party Committee Organization Department (Provincial Party Committee Talent Office), the Sichuan Provincial Private Office and the Sichuan Provincial Taxation Bureau, and the Sichuan Commercial Federation and Sichuan Commercial Enterprise Development Strategy Research Institute It was held at the Party Construction Museum of the Sichuan Merchants Association.

Sichuan Provincial Taxation Bureau's 6 offices related business backbone participation in preferential tax and fees policies, involving more than 30 private enterprises representatives in many industries such as agriculture, animal husbandry, food and beverages, retail, cultural media, medical health, technology, etc. attended the meeting on the spot. Let's take a look at the hottest issues that the enterprise represents the most concerned.

1. Can individual industrial and commercial households apply for tax refund?

Answer: Individual industrial and commercial households who are applicable to general value -added tax calculation methods have participated in the evaluation in accordance with the tax credit management measures announced by the provincial tax authority, and may voluntarily apply to the competent tax authorities for reference to the enterprise tax credit evaluation index and evaluation method to participate in the evaluation. If you voluntarily apply for a tax credit evaluation, since the new evaluation results are released, it is determined whether the new evaluation results meet whether the application for the application for tax refund.

2. When calculating the proportional proportion of the input items, do you need to adjust the transfer of the input tax amount?

Answer: In accordance with the provisions of the 14th announcement, calculate the proportion of input composition involved in the allowable refund tax amount allowed to be refunded. Invoice "comprehensive and digital electronic invoices, unified issuance of tax control motor vehicle sales), toll road traffic, VAT electronics general invoices, customs dedicated payment documents for customs imports, and value -added taxes indicated by tax payment vouchers accounted for the same period The proportion of input tax has been deducted.

In order to alleviate the taxpayer's tax refund accounting burden, the taxpayer's input tax transfer part of the input tax period during the above calculation period does not need to be deducted without deduction.

3. When will the implementation period of the policy of reducing unemployment insurance and work injury insurance rates to continue?

Answer: Continuing the implementation of the policy of reducing unemployment insurance and working injury insurance rates for one year, the implementation period is April 30, 2023.

4. How is the three social insurance premiums specifically stipulated in the three social insurance premiums?

Answer: The period for slow payment of pension insurance for five specialty industries such as catering is extended to December 31, 2022. For the 17th -to -be -defined and expanded industries, the implementation period of the slow payment of endowment insurance premiums will be on December 31, 2022, and the terminal injury and unemployment insurance premiums will not exceed 1 year. During the slow payment period, it is exempted from late fees.

5. If our company enjoys the "six taxes and two fees" discount, what information is needed? Hope to introduce the processing process.

Answer: In order to implement the relevant requirements of deepening the reform of the "decentralization service" and optimizing the tax business environment, and reduce the taxpayer's reporting information, the "Announcement" stipulates that this time the deduction discount is implemented without additional information.

At present, when taxpayers declare taxes on the Electronic Taxation Bureau, the taxpayer who automatically determines the eligible system has been automatically judged by the system, and the pop -up reminder reminder reminder can be reduced by half of the six taxes and two taxes. It is confirmed that when the taxpayer declares the "six taxes and two fees", the corresponding reduction policy is available in the relevant application form according to the actual situation and the subject options are available for the application of the applicable and exemption policies. 2. Automatically calculate the reduction of tax and exemption.

On the other hand, if the taxpayer's judgment of the system (including the taxpayer considers itself to meet the conditions, the system does not make prompts, the information of tax reduction and exemption is not automatically issued, and the taxpayer confesses that it does not meet the conditions, but the system makes an error prompt). If the objections are objected, you can go to the competent tax authorities in time for processing.

6. Announcement on the 10th of Fiscal and Taxation was issued in March, but it must be implemented from January 1 according to regulations. How can our company pay for the tax and fees that have been paid in early February? How to do it?

Answer: Due to the delay of policy, there are many unsubscribed situations that have a lot of policies due to the implementation of policy traceability.

In accordance with the provisions of the General Administration No. 3, if the taxpayer meets the conditions but fails to apply for the "six taxes and two fees" to reduce discounts in a timely manner, the taxable fee or application for the tax period may be applied to the tax period in accordance with the law. For taxable payments for the tax period after the application is deducted, the system will automatically deduct taxable taxes on the same tax fee when the taxpayer declares the next application.

At present, the General Administration has added the "six tax and two fees" refund taxation function to the core levy system of the Taxation Bureau, simplifying the tax deduction process. Since April, our province has initiated a tax refund process for 810,000 and 93,000 taxpayers involved to ensure that the government's dividends should be enjoyed and sent the government's dividends to the taxpayer in time. However, there are very few taxpayers, especially the temporary invoices, foreign -filing households, and natural persons (such as second -hand housing transactions) who pay taxes at one time. As a result, the tax refund cannot be carried out normally or risky. In this regard, on the one hand, the tax authorities will increase the connection between multiple aspects, multiple channels, and multi -way in accordance with a serious and responsible attitude to ensure that they should be retired, retreat and regain; The taxpayer of the tax will timely contact the tax authority in charge of the tax authority in a timely manner to facilitate the tax authority to handle the tax refund.

For enterprise employees, how to enjoy special tax deductions for individual taxes is their most concerned issue.

How to calculate the time of the special additional deduction policy for infants and young children under the age of 3?Answer: The time from the month when the infant was born to the first month of the age of 3.From January 1, 2022, the policy has begun.

8. How is the specific time during the preschool education stage?

Answer: Preschool education settlement is a month before the child who is 3 years old to elementary school.

9. How is the deduction time for the elderly?

Answer: It is the end of the month when the age of 60 years of age to end.

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