@小, have you got the tax?

Beginning in April this year, my country has implemented a large -scale VAT tax refund policy. By June 25, 1826.6 billion yuan in value -added tax reserved tax refund tax refund to the taxpayer account, which was 2.8 times the tax refund scale last year. Essence

If you do n’t know before, do n’t catch up with the previous tax refund, it does n’t matter. From today, we will introduce it carefully, and we can continue to refund! In today's first episode, there is a tax policy interpreter to tell us about the tax refund policy of small and micro enterprises--

Please click the video below to watch

The text version is as follows:

@小, have you got the tax?

Do you run a small and micro enterprise? This year, a small and micro enterprise has a taxes that can be retired! Come and listen to the content below.

This year, the state implemented a large -scale tax refund policy and focused on key industries such as small and micro enterprises and manufacturing. As of June 20, 1665.8 billion yuan in value -added tax reserved taxes were returned to the taxpayer account. Have you got it? Intersection

Specifically, the tax refund policy of small and micro enterprises mainly includes the following two aspects: First, the eligible small and micro enterprises can apply for refund to the incremental tax tax on the tax declaration period in April 2022. The second is the qualified micro -enterprise. It can apply for a one -time refund of the existing tax tax on the tax declaration period in April 2022; the eligible small enterprises can apply for the one -time refund of the existing stock from the tax declaration period in May 2022, which can be reserved. tax.

The small enterprises and miniature enterprises here are in the "SME Planning Standards" (the Ministry of Industry and Information Technology Union Enterprise [2011] No. 300) and the "Standards for Financial Enterprise Planning Standards" (Yinfa [2015] No. 309) The total asset index is determined.

Among them, the total asset indicators are determined at the end of the year at the end of the year of the taxpayer. The operating income index is determined in accordance with the annual value -added tax sales of the taxpayer; if it is not full of a accounting year, it is calculated according to the following formulas:

VAT sales (year) = VAT sales during the actual duration of the previous account of the year/the actual duration of the enterprise × 12

What conditions do small and micro enterprises apply for tax refund?

Small and micro enterprises applying for refundable tax need to meet the following four basic tax refund conditions at the same time:

First, the tax credit rating is A -level or B or B; the second is that there were no fraudulent tax refund, fraudulent tax refund or virtual VAT invoicing 36 months before the application for tax refund;The tax authorities are punished twice or more; the fourth is that it will be retired, first, and then returned (refund) from April 1, 2019.It should be reminded that although it is July now, small and micro enterprises that meet the above conditions can still apply for refund tax on July and later.

Speaking of which, everyone already knows that small and micro enterprises have reserved tax refund policies?

In the next issue, let's talk about the tax refund policy of various industries together.

There are also these explanations about endowment insurance. You may be interested in:

What is the impact of social security interruption on pension insurance?

At the age of retirement, what should I do if the endowment insurance has not paid enough years?

The place of work is changed, how does pension insurance turn?

Don't understand the policy to ask here!

Understanding policies, you can relax

- END -