Two, in order to implement the urban maintenance and construction tax law, the preferential policies for urban maintenance and construction tax that will continue to be implemented after the implementation of the tax law are announced as follows:
1. Standard gold sold by member units of the gold exchange and delivered in kind shall be exempted from urban maintenance and construction tax. The specific operation shall be carried out in accordance with the relevant provisions of the Notice of the Ministry of Finance _ State Taxation Administration of The People's Republic of China on Gold Tax Policy (Caishui [2002] 142).
2. The standard gold sold by members and customers of Shanghai Futures Exchange through the Shanghai Futures Exchange and delivered out of the warehouse shall be exempted from urban maintenance and construction tax. Specific operations shall be carried out in accordance with the relevant provisions of the Notice of the Ministry of Finance _ State Taxation Administration of The People's Republic of China on Tax Policies for Gold Futures Trading.
3. The national major water conservancy project construction fund shall be exempted from urban maintenance and construction tax. Specific operations shall be carried out in accordance with the relevant provisions of the Notice of the Ministry of Finance _ State Taxation Administration of The People's Republic of China on Exemption of Urban Maintenance and Construction Tax and Additional Education Fee from National Major Water Conservancy Project Construction Fund (Caishui [2010] No.44).
4.20 1 9101October1to 2021February 3 1. For small-scale VAT taxpayers, the urban maintenance and construction tax can be reduced within 50% of the tax amount. The specific operation shall be implemented in accordance with the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises.
5.20 19 65438+ 10/0/202 1 65438+February 3 1 Implement urban maintenance and construction tax relief to support self-employed retired soldiers to start their own businesses. The specific operation shall be implemented in accordance with the relevant provisions of the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Department of Veterans on Further Supporting the Tax Policy for Self-employed Retired Soldiers' Entrepreneurship and Employment.
6 6. 10/October 20 19 1 to February 2025 12 3 1, implement the urban maintenance and construction tax relief to support and promote the entrepreneurship and employment of key groups. The specific operation is in accordance with the Notice of the Ministry of Finance _ State Taxation Administration of The People's Republic of China _ Ministry of Human Resources and Social Security _ the State Council Poverty Alleviation Office on Further Supporting and Promoting Entrepreneurial Employment of Key Groups (announcement of the Ministry of Finance _ State Taxation Administration of The People's Republic of China _ Ministry of Human Resources and Social Security _ National Rural Revitalization Bureau on extending the implementation period of some preferential tax policies for poverty alleviation (announcement of the Ministry of Finance No.65438 _ State Taxation Administration of The People's Republic of China _ Ministry of Human Resources and Social Security _ National Rural Revitalization Bureau +0).
3. How to declare the surcharge levied by ordinary taxpayers by half?
Announcement No.5 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2019 stipulates:
(1) Taxpayers declare themselves to enjoy preferential tax reduction without submitting supplementary information.
(2)' Is the current VAT reduction policy applicable to small-scale taxpayers (natural code _ _ urban maintenance and construction tax: 0704990 1, natural code _ education surcharge: 6 10490 1, natural code _ local education surcharge: 990490/kloc-0)? The preferential tax reduction and exemption shall be implemented from the month when small-scale taxpayers are converted into small-scale taxpayers. If a small-scale VAT taxpayer is registered as a general taxpayer according to the regulations, the preferential tax reduction or exemption shall not apply from the effective date of the general taxpayer. If the annual taxable sales of value-added tax exceeds the standard of small-scale taxpayers, it should be registered as a general taxpayer and not registered. If it fails to register within the time limit after being notified by the tax authorities, the preferential tax reduction or exemption will no longer apply from the next month after the time limit. Check' Yes' if the taxpayer applies the VAT reduction and exemption policy for small-scale taxpayers in this period; Otherwise, please select "No".
legal ground
"Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC)" Article 3 Urban maintenance and construction tax shall be based on the actual value-added tax and consumption tax paid by taxpayers, and shall be paid simultaneously with the value-added tax and consumption tax respectively. The specific preferential policies of urban construction tax need to be based on the requirements of the local taxation bureau. In 20 19, the urban construction tax will be halved, that is, the quarterly income of small-scale taxpayers will be more than 300,000 yuan, and the value-added tax will be halved.