chapter one
Rewrite the content of tax laws and regulations
Part of the formulation and management of new tax regulatory documents.
Delete the tax identification procedures, tax collection procedures and tax inspection procedures in the content of the tax procedure law.
The expression of turnover tax is changed to goods and services tax.
The expression of tax regulatory documents is revised to tax regulatory documents.
chapter two
Delete:
1, the special provisions in the registration management of general taxpayers, and the general taxpayer registration procedures are also deleted when the general taxpayer does not need to register.
2. Use the self-produced or entrusted goods for non-VAT taxable items.
3, the relevant provisions of the goods futures
4, delete the provisions of the lost special invoice deduction, invoice, customs payment book.
5, the general taxpayer's veterinary drug business enterprises can choose the relevant provisions of the simple tax method.
6, after the business tax to VAT pilot, VAT tax declaration, collection and management agencies, etc.
7. Detailed rules for installment deduction of real estate input tax
Add:
1, financial services "taxpayers transfer restricted shares, etc. And pay value-added tax according to the relevant provisions of financial commodity transfer.
2, the relevant provisions of the transportation space contracting and space exchange business.
3. Tax policy of innovative enterprises in the pilot stage of issuing depositary receipts.
4. Preferential policies related to the prevention and control of pneumonia in novel coronavirus, such as selling tea, domestic antiviral drugs, rural drinking water safety projects, futures delivery, donating poverty alleviation materials, Beijing 2020 Winter Olympics and Paralympics, etc.
5. The content of "Preferential Policies for Value-added Tax on Several Products and Services for Comprehensive Utilization of Resources" has changed, and the content of preferential catalogue has been added.
6. Relevant provisions on taxpayers and deduction vouchers for domestic passenger transport service input tax deduction.
7. Life service industry plus or minus 15% policy.
8. Insurance service input tax deduction
9. Cancel the time limit for certification confirmation, audit comparison and deduction declaration.
10. Some advanced manufacturing industries' tax refund incremental tax exemption policies, and tax refund policies for civil aviation engines, new regional aircraft and large passenger aircraft.
1 1. Changes in the collection rate and pre-collection rate of small-scale taxpayers
12, tax payment place of imported goods and withholding agents under collection management, and tax payment time of construction services provided by taxpayers.
13. Since February 1 2020, small-scale taxpayers who are included in the pilot project of issuing special VAT invoices on behalf of small-scale taxpayers can issue special VAT invoices by themselves through the new system, and the competent tax authorities will no longer issue them on their behalf.
14. Illegal handling of invoices
15, management of abnormal VAT tax deduction voucher
Expression modification:
Change "turnover tax" to "goods and services tax" and "taxable goods or services" to "taxable items"
Adjustment:
Structure and content of "domestic sales definition"
Rewrite:
1, the content of "non-taxable items"
2, comprehensive bonded area VAT general taxpayer qualification pilot policy
Content changes:
In the temporary tax reduction and exemption project, "incubation services, operating public rental housing, cultural enterprises, community family services, and R&D institutions will fully refund the value-added tax on the purchase of domestic equipment".
chapter three
Rewrite:
1 Principles for determining the scope of consumption tax
2. The concept of taxpayer
3, cigarettes, alcohol, high-end cosmetics
4. Section VI
Add:
1, review the tax basis from the ad valorem rate and specific number of quota.
2. tax basis of packaging products
3, automobile import tax policy
chapter four
The supplementary report of education expenses is very large.
chapter five
The resource tax is rewritten according to the resource tax law.
Chapter vi
According to the vehicle purchase tax law, the vehicle purchase tax was rewritten
Chapter VII
Rewrite the special provisions in the scope of land value-added tax collection.
Chapter VIII
1, the basic legal basis of the current tariff system in China.
2. Rewrite tariff reduction and exemption.
Chapter 9
Add non-taxable items.
Generally speaking, the changes are still relatively large.