Application conditions

Taxpayers who meet the filing conditions for tax reduction and exemption should submit relevant materials to the competent tax authorities for tax reduction and exemption filing within the filing stage of enjoying tax reduction and exemption for the first time or other specified time limit after the end of the filing period.

During the period when taxpayers meet the conditions for tax reduction or exemption, they can submit filing materials at one time and enjoy them all the time during the policy. When the tax reduction or exemption situation changes, it should be reported to the tax authorities in a timely manner.

Set the foundation

"People's Republic of China (PRC) tax collection and management law" in the first paragraph of article thirty-third.

Handling materials

Tips: All the materials submitted below are 1 copy if not specified.

1. Disabled employment value-added tax can be refunded immediately after collection (relief code: 010, 012716, policy basis: finance and taxation [2016.

(1) 2 copies of tax qualification filing form.

(2) For the placement of the mentally handicapped, provide a written statement of the mentally handicapped agreeing to employment and written materials signed or sealed by nine legal guardians to prove that the mentally handicapped have working conditions and willingness to work.

(3) A copy of People's Republic of China (PRC) Disabled Persons' Card or People's Republic of China (PRC) disabled soldiers Card (1 grade to grade 8), indicating that it is consistent with the original, and stamped with the official seal page by page.

(4) A copy of the ID card of the disabled.

(5) List of monthly wages paid to the disabled by banks and other financial institutions or taxpayers with official seals in the current period.

2. The photovoltaic power generation value-added tax will be refunded upon collection (reduction code: 0 102 1903, policy basis: Caishui [2016] No.81), which shall be submitted:

(1) 2 copies of tax qualification filing form.

(2) Related materials of self-produced power products produced by solar energy.

3. Software products that can be refunded immediately after VAT is levied (tax exemption code: 0 1024 103, policy basis: Caishui [201]100) shall be submitted:

(1) 2 copies of tax qualification filing form.

(2) Obtain the software product registration certificate issued by the competent department of software industry or the computer software copyright registration certificate issued by the copyright administrative department.

4. The tax incentives for new wall materials are refundable upon demand (the nature code of relief: 0 10640 17, and the policy basis: Caishui [2015] No.73) shall be submitted:

(1) 2 copies of tax qualification filing form.

(2) application materials for products with high pollution and high environmental risk or heavy pollution process that are not listed in the industrial structure adjustment guidance catalogue of the National Development and Reform Commission and the comprehensive catalogue of environmental protection of the Ministry of Environmental Protection.

5. The value-added tax of wind power generation can be refunded immediately (the nature code of reduction and exemption is 0 10640 18, and the policy basis is Caishui [2015] No.74), and it shall be submitted:

2 copies of tax qualification filing form.

6. Value-added tax concessions for products and services for comprehensive utilization of resources can be refunded immediately upon collection (the nature code of relief is 0 10640 19, and the policy basis is Caishui [2015] No.78), and submitted:

(1) 2 copies of tax qualification filing form.

(2) If the comprehensive utilization resources belong to hazardous wastes listed in the National Hazardous Waste List of the Ministry of Environmental Protection, the original and photocopy of the hazardous waste business license issued by the environmental protection department at or above the provincial level shall be provided (the original shall be returned after inspection).

(3) High-pollution, high-environmental risk products or heavy-pollution processes that are not prohibited or restricted in the Guidance Catalogue of Industrial Structure Adjustment of the National Development and Reform Commission and the Comprehensive Catalogue of Environmental Protection of the Ministry of Environmental Protection, and written application materials that meet the technical standards and relevant conditions stipulated in the Preferential Catalogue of Value-added Tax for Products and Services for Comprehensive Utilization of Resources.

7. The value-added tax preferential treatment for gold futures trading can be refunded immediately (reduction code: 0 108 1520, policy basis: Caishui [2008] No.5), and the following shall be submitted:

2 copies of tax qualification filing form.

8. Value-added tax concessions for financial leasing services of tangible movable property can be refunded immediately upon collection (reduction and exemption nature code: 0 10839 16, policy basis: Caishui [2016] No.36);

(1) 2 copies of tax qualification filing form.

(2) A copy of the financial leasing service contract for tangible movable property.

9. VAT concessions for animation enterprises (exemption and exemption codes: 0 1 103234, 0 1 103235, policy basis: Caishui [2018] No.38) submitted:

(1) 2 copies of tax qualification filing form.

(2) A software product registration certificate issued by the competent department of software industry or a computer software copyright registration certificate issued by the copyright administrative department.

10. The value-added tax on aircraft maintenance service can be refunded immediately (exemption code: 0 1 12040 1, policy basis: Caishui [2000] 102), and it shall be submitted:

2 copies of tax qualification filing form.

1 1. Value-added tax on pipeline transportation services can be refunded immediately (exemption code: 012131,policy basis: Caishui [2016] No.36).

(1) 2 copies of tax qualification filing form.

(2) A copy of the pipeline transportation service contract.

12. platinum value-added tax will be refunded upon collection (tax exemption code: 0 1 12990 1, policy basis: Caishui [2003] No.86), which shall be submitted:

(1) 2 copies of tax qualification filing form.

(2) The original and photocopy of the certification materials for the production and sales of platinum by domestic production enterprises (the original shall be returned after inspection).

(3) A copy of the invoice settlement of Shanghai Gold Exchange issued by Shanghai Gold Exchange (returned after inspection).

13. If a foreign investor directly invests with the distributed profits, the income tax will not be withheld for the time being (the nature code of reduction and exemption: 0408 1524, and the policy basis: Caishui [20 18] 102), it shall submit:

(1) Two copies of information report on deferred payment of withholding income tax by non-resident enterprises.

(2) Report on withholding and remitting enterprise income tax in People's Republic of China (PRC).

(3) Relevant contracts.

(4) payment voucher.

(5) Information about encouraged investment projects.

(6) Entrusted materials.

14. Personal income tax concessions for the disabled, the lonely old and the martyr's family members (relief nature code: 050 127 10, policy basis: Individual Income Tax Law of People's Republic of China (PRC)) submitted:

(1) 2 copies of taxpayer tax reduction and exemption registration form.

(2) Original and photocopy of personal identity certificate (the original shall be returned after inspection).

(3) The original and photocopy of the relevant materials for the qualifications of the disabled, the lonely old and the martyrs (the original shall be returned after inspection).

15. If an individual partner of a partnership venture capital enterprise deducts operating income from the partnership venture capital enterprise according to a certain proportion of its capital contribution (the deduction nature code is 05 129999, and the policy basis is Caishui [20 18] No.55 and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.43), it shall submit:

(1) 2 copies of taxpayer tax reduction and exemption registration form.

(2) Record Form for Personal Income Tax Deduction of Partnership Venture Capital Enterprises.

16. If an angel investor deducts the taxable income obtained by transferring the equity of a start-up technology-based enterprise according to a certain proportion of the investment (tax-free nature code: 05 129999, policy basis: Caishui [2018] No.55), it shall submit:

(1) 2 copies of taxpayer tax reduction and exemption registration form.

(2) angel investment personal income tax deduction record form.

(3) Original personal identification certificate of angel investment (returned after inspection).

17. Temporary exemption of land value-added tax (tax exemption code:110/701,policy basis: Caishui [2008] 137No.) shall be submitted:

Taxpayer's tax reduction and exemption registration form in duplicate.

18. If the old house is transferred as affordable housing, and the value-added amount does not exceed 20% of the deducted project amount, the land value-added tax will be exempted (relief nature code:11707, policy basis: finance and taxation [2013]1.

(1) 2 copies of taxpayer tax reduction and exemption registration form.

(two) a copy of the real estate ownership information.

(3) A copy of the real estate transfer contract (agreement).

(4) Relevant information (such as evaluation report and invoice, etc.) for deducting the project amount. ).

19. Exempt from land value-added tax involved in enterprise restructuring and asset integration (property code: 1 105240 1 052501165438).

(1) 2 copies of taxpayer tax reduction and exemption registration form.

(two) a copy of the real estate ownership information.

(3) Copies of business licenses of investors and joint ventures.

(4) Copy of investment and joint venture contract (agreement).

20. To exempt the debt of the cancelled financial institution from land value-added tax (exemption nature code:111,policy basis: Caishui [2003] No.65438 +04 1), it shall submit:

(1) 2 copies of taxpayer tax reduction and exemption registration form.

(2) Relevant materials that the People's Bank of China has decided to cancel according to law.

(three) a copy of the real estate ownership information.

(4) A copy of the property disposal agreement.

2 1. VAT relief for cooperative housing land (relief nature code:1129903, policy basis: Caishuizi [1995] No.48) shall be submitted:

(1) 2 copies of taxpayer tax reduction and exemption registration form.

(two) a copy of the real estate ownership information.

(3) A copy of the cooperative housing contract (agreement).

(four) the relevant materials of the real estate distribution plan.

Handling place

1. can be handled through the tax service office (office) and the electronic tax bureau. The specific location and website can be found in the "tax service" column of the website of the tax bureaus of all provinces (autonomous regions, municipalities directly under the central government and cities under separate state planning).

This matter can be handled in the same city.

What is the tax filing process?

Information required for applying for national tax registration certificate:

1. Fill in the tax registration form in duplicate.

2. The original and a copy of the business license (copy) and other practicing certificates or approvals.

3. Original capital verification report of legal person enterprise 1 copy, and copy 1 copy (not required by individual industrial and commercial households).

4. Original and photocopy of relevant contracts, articles of association (providing you with industrial and commercial agency and trademark registration services) and agreements (not required by individual industrial and commercial households) 1 copy each.

5. List of legal representatives and members of the board of directors (not required for individual industrial and commercial households).

6. The original and photocopy of the ID card, pass, home visit permit, passport or other legal documents to prove the identity of the individual owner, legal representative or person in charge of the unit 1 copy, and 3 recent one-inch color photos bareheaded.

7. One original and one copy of the Certificate of Organization Uniform Code (not required by individual industrial and commercial households).

8. Original bank account number certificate 1 copy, and copy 1 copy (not required by individual industrial and commercial households).

9, proof of residence and business premises (own, provide proof of property rights; If it is leased, provide the original and photocopy of the lease agreement and the lessor's property right certificate.

10, an enterprise belonging to the competent department, with the certificate of the competent department.

1 1. The branch with independent accounting must attach the certificate of the head office, the copy of the tax registration certificate of the head office and the original and copy of the business license.

12, other documents required by the tax authorities.

13. In addition to the above information, foreign-related enterprises also need to provide the approval documents and approval certificates of the Foreign Economic and Trade Commission for bookkeeping.

What information do you need for VAT exemption and filing?

1, tax-related matters filing form 2, taxpayer's application for tax reduction and exemption approval form 3, copy of tax registration certificate 4, certificate of state-owned enterprise and approval of restructuring 5, purchasing and storage plan issued by finance 6, taxpayer's written application for tax reduction and exemption, etc. It may be different, and the information required by each tax bureau is different. I hope it helps you!

How to apply for opening a duty-free shop?

First of all, the sales area belongs to the national designated support point.

1. First, you should obtain the consent and support of the property management department in the area where the duty-free shop is located, and then apply for the right to operate foreign trade at the local foreign economic and trade commission;

2. Then, with the approval of the foreign economic and trade commission, go to the industrial and commercial bureau to apply for a business license, and the tax bureau to apply for tax exemption qualification and tax registration certificate.

3, and then to the local tax authorities, according to the actual business situation to provide the required information.

Please consult the local economic and trade commission office for specific matters.

The procedure for opening a duty-free shop is very complicated. At present, it is necessary to apply to China Duty Free (Group) Co., Ltd. (hereinafter referred to as China Exemption Company) to open duty-free shops in China, and it is basically impossible for non-professionals to apply to the General Administration of Customs.

Duty-free shops refer to shops approved by the General Administration of Customs and established by business units in People's Republic of China (PRC) and the State Council or places approved by their authorized departments that meet the requirements of customs supervision, which store duty-free goods and sell and supply duty-free goods to specific targets. At present, the duty-free shops in China mainly include port duty-free shops, traffic duty-free shops, local duty-free shops, diplomatic duty-free shops, ship replenishment duty-free shops and foreign exchange duty-free shops for Chinese people going abroad.

What materials are needed for the production and sale of organic fertilizer, exemption from value-added tax and tax-free filing?

Registration Form for Taxpayer's Tax Reduction and Exemption: the pollutant discharge standard determined by the environmental protection department of the pollutant discharge place, and the certificate issued by the environmental protection department of the pollutant discharge place that the taxpayer's pollutant discharge meets the pollutant discharge standard.