Tips for the July period 丨 small and micro enterprises enjoy the "six taxes and two fees" reduction policy, pay attention to declaration requirements and relevant regulations

From January 1, 2022 to December 31, 2024, the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government are determined according to the actual situation of the region and macro -control. A resource tax, urban maintenance construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp duty), cultivated land occupation tax and educational submissions, and local education additional can be levied within 50%of the 50%tax amplitude. At present, it is in the July period, and many small and micro enterprises are applying for the "six taxes and two fees" reduction policy. Here, we remind everyone to pay attention to the application requirements and relevant regulations.

Declaration requirements

1. The judgment of small and micro -profit enterprises shall prevail the results of the annual settlement of corporate income tax (hereinafter referred to as remittances). Enterprises registered as general taxpayers with VAT shall be determined to be small and micro -profit enterprises after handling and settlement in accordance with regulations. Except for the State Administration of Taxation, the State Administration of Taxation, Article 3 (2) of Article 3 (2) of the State Administration of Taxation. Calculating the report from July 1st to June 30 of the year to enjoy the "six taxes and two fees" reduction discount; from January 1 to June 30, 2022, the taxpayer shall be calculated in accordance with 2020 in 2020 and the 2020 exchange calculation is calculated. The results of the settlement determine whether to enjoy the "six taxes and two fees" dedicated discounts in accordance with small micro -profit enterprises.

2. The newly established enterprise registered as a general taxpayer of VAT, engaged in non -restrictions and prohibited industries in the country, and at the same time meets the number of people who employer at the end of last month of the application period, which are not more than 300 and the total amount of assets does not exceed 50 million yuan. Before applying for the first settlement of the settlement of the settlement, you can apply for the "six taxes and two fees" to reduce discounts in accordance with small micro -profit enterprises.

The newly established enterprise registered as a general taxpayer of VAT, engaged in non -restrictions and prohibitions of the country, and at the same time meets the number of employees at the time of establishment of no more than 300 people and the total amount of assets does not exceed 50 million yuan. When applying for the "six taxes and two fees", you can apply for a "six tax and two fees" reduction discount.

It is determined that the general taxpayer who does not belong to a small micro -profit enterprise after the first settlement is settled in accordance with the regulations. The following month from the 1st to June 30 of the following month from the payment of the settlement of the settlement of the settlement calculation, you must no longer declare to enjoy the "six taxes and two fees" reduction and exemption. For discounts; if you apply for the first time, you will not be declared to enjoy the "six taxes and two fees" reduction discount from the date when the payment calculation is determined to be a small micro -profit enterprise to June 30 the following year.

After the newly established enterprise shall apply for the first settlement of the settlement in accordance with the regulations, if the monthly and the "six taxes and two fees" shall be declared in accordance with the regulations, it is determined whether the first settlement and settlement result can be determined whether the application can be applied to enjoy the discount.

Before the newly established enterprise shall apply for the first settlement of the first settlement of the settlement, if the "six taxes and two fees" have been declared in accordance with the regulations, it will no longer be corrected according to the results of the first settlement.

3. Registration is a small micro -profit enterprise for general taxpayers and newly established enterprises. If you apply for or corrected or corrected the application for settlement, shall be based on the results of overdue or correction declaration. The "six tax and two fees" of the "six tax and two fees" tax reduction period should be applied to the "six tax and two fees" declaration stipulated in the "six tax and two fees" tax reduction and exemption tax period, and the declaration of "six taxes and two fees" should be corrected.

4. If a small -scale VAT taxpayer is registered as a general taxpayer in accordance with regulations, the "six taxes and two fees" reduction policy will be applied to the "six taxes and two fees" reduction policy from the date when the general taxpayer takes effect. The annual value -added tax payable sales exceed the small -scale taxpayer standards shall be registered as general taxpayers without registering. If the tax authority notice is notified, it will not be registered for the time limit. Enjoy the "six taxes and two fees" reduction discount.

If the above -mentioned taxpayer meets the situation of small micro -profit enterprises and newly established enterprises in the announcement of the State Administration of Taxation 2022, or registered as an individual industrial and commercial households, it can still declare the "six taxes and two fees" reduction discount.

5. If the taxpayer meets the conditions but fails to apply for the "six taxes and two fees" to reduce discounts in time, the taxable fee or application for the tax period may be applied to the tax period in accordance with the law.

Regulations

1. Small and micro -profit enterprises refer to companies engaged in non -restrictions and prohibitions of the country, and at the same time meet the annual taxable income of not more than 3 million yuan, the number of employees does not exceed 300, and the total assets does not exceed 50 million yuan. Essence

The number of employees, including the number of employees who establish labor relations with the enterprise and the number of workers who dispatch workers accepted by the enterprise. The number of employees and the total assets indicators shall be determined according to the average quarterly value of the enterprise. The specific calculation formula is as follows:

Quarterly average = (quarter -quarter value + end of the quarter) ÷ 2

Average of the whole year = the sum of the annual average annual average ÷ 4

Annual opening or termination of business activities will be determined as a tax year to determine the above -mentioned relevant indicators with its actual business period.

2. For new enterprises in 20121, if it is registered as general taxpayers, the judgment of small and micro -profit enterprises shall be implemented in accordance with the State Administration of Taxation's announcement of Article 3 (2) and (3).

3. In2024, it was determined to be a small and micro -profit enterprise after the 2023 remittance settlement. The taxpayer's application for the "six taxes and two fees" reducing discount date for December 31, 2024.

For details, please check the following documents

"Announcement of the General Administration of Taxation on Further Implementation of the" Six Tax and Two Fees "reduction policy for small and micro enterprises" (No. 10, 2022) "State Administration of Taxation on further implementation of small and micro enterprises" six taxes, two fees "reduction policy related issuesAnnouncement "(2022 No. 3)

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