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Measures for the administration of enterprise income tax relief
In order to strengthen the management of enterprise income tax reduction and exemption (hereinafter referred to as tax reduction and exemption), promote taxpayers and tax authorities to better implement the policy of enterprise income tax reduction and exemption, and give full play to the leverage of tax reduction and exemption in promoting economic development and regulating the economy, these measures are formulated in accordance with the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC) and its implementation rules and relevant regulations.
I. Scope of approval for tax reduction or exemption
In accordance with the tax laws and regulations and the relevant provisions of the State Council, tax reduction or exemption is within the scope of approval. Beyond this range, no tax reduction or exemption shall be submitted for approval.
Tax reduction or exemption that meets the prescribed approval scope shall be implemented after the taxpayer applies for tax reduction or exemption and is examined and approved by the tax authorities. Without the examination and approval of the tax authorities, taxpayers may not reduce or exempt their own taxes.
2 taxpayers applying for tax reduction or exemption must provide the following written materials to the competent tax authorities when applying for tax reduction or exemption:
(a) the application report for tax reduction or exemption, including the basis, scope, duration, amount and basic information of the enterprise;
(2) Financial and accounting statements of taxpayers;
(3) Copy of business license and tax registration certificate;
(four) other materials provided by the tax authorities according to the requirements of different tax reduction and exemption items.
The tax authorities shall accept the taxpayer's application for tax reduction or exemption at any time, but the time limit for accepting tax reduction or exemption shall be within two months after the end of the year, and it shall not be handled after the deadline.
Three. Requirements for examination and approval of tax reduction and exemption
(a) must be based on national tax laws, regulations and other relevant provisions;
(two) tax reduction and exemption with strong policy, large amount and wide coverage, and adhere to the collective examination and approval system;
(three) the examination and approval of tax reduction and exemption shall be handled impartially according to law, and shall not exceed its authority or abuse power for personal gain;
(four) the taxpayer to apply for tax reduction and exemption procedures are complete, the required information is complete;
(5) After the tax authorities receive the taxpayer's application and the tax authorities at higher levels receive the reports from the tax authorities at lower levels, they shall settle the accounts in time.
If it does not meet the requirements or the procedures are incomplete, it shall promptly notify the taxpayer or the lower tax authorities;
(six) a one-time examination and approval system shall be implemented in principle for tax reduction or exemption for more than one year.
Fourth, the examination and approval authority of tax reduction and exemption.
The examination and approval of tax reduction and exemption shall be handled in accordance with the principle of centralized authority, and shall not be decentralized at different levels. Specifically:
(1) The tax reduction or exemption for local enterprises shall be examined and approved or determined by the local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning;
(2) The tax reduction or exemption for central-level enterprises belongs to taxpayers who encounter serious natural disasters such as "wind, fire, water and earthquake" and the country.
Newly established enterprises in the "old, young, marginal and poor" areas determined by the government, whose annual income tax relief reaches or exceeds 1 10,000 yuan, shall be examined and approved by State Taxation Administration of The People's Republic of China; The tax reduction or exemption of other enterprises shall be examined and approved or determined by the State Taxation Bureau of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.
Verb (abbreviation of verb) tax reduction and exemption approval procedure
(a) taxpayers applying for tax reduction or exemption must report to the competent tax authorities step by step, and the examination and approval authorities do not directly accept taxpayers' applications for tax reduction or exemption;
(2) After receiving the taxpayer's application for tax reduction or exemption, the competent tax authorities must verify it item by item, put forward specific preliminary examination opinions and reports, and report it step by step according to the examination and approval authority;
(three) the tax authorities at higher levels shall, after receiving the tax reduction or exemption report from the tax authorities at lower levels, report it in time or conduct examination and approval in accordance with the provisions of the examination and approval authority. For tax reduction or exemption matters with a large amount or wide influence, a special investigation should be conducted to verify the situation before making a decision.
Supervision and management of tax reduction and exemption of intransitive verbs
Tax reduction and exemption must be used in accordance with the purposes stipulated by the state and the requirements conducive to economic development, and the tax authorities should strengthen supervision and inspection. Supervision and inspection include:
(1) Taxpayers who have been granted tax reduction or exemption must submit tax returns, financial and accounting statements and information on the use of tax reduction or exemption in accordance with unified regulations during the period of enjoying tax reduction or exemption, and accept the supervision and inspection of tax authorities;
(two) when the conditions for taxpayers to enjoy tax reduction or exemption change, they should report to the tax authorities in a timely manner, and after examination and approval by the tax authorities, decide whether to continue to grant tax reduction or exemption according to the changes;
(3) The competent tax authorities shall regularly check the tax reduction or exemption of taxpayers. If it is found that it is not appropriate to continue tax reduction or exemption due to changes in the taxpayer's situation, or if the taxpayer fails to use tax reduction or exemption according to the prescribed purposes, the tax authorities have the right to stop granting tax reduction or exemption. If the circumstances are serious, the corresponding tax reduction or exemption shall be recovered. After the expiration of tax reduction or exemption, tax collection shall be resumed from the day after the expiration;
(4) Taxpayers who cheat tax reduction or exemption by means of concealment or deception, or who, without the approval of the tax authorities, reduce or exempt taxes in accordance with the provisions, shall be dealt with in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration;
(5) The tax authorities at higher levels shall conduct regular or irregular inspections on the tax reduction and exemption management of the tax authorities at lower levels.
Seven. Statistical report on tax reduction and exemption
(1) The competent tax authorities shall establish a taxpayer's account of tax reduction and exemption, and register in detail the time, duration, amount and use of tax reduction and exemption;
(2) All localities should establish a statistical system for tax reduction and exemption, and make regular statistics on tax reduction and exemption in their own regions. The specific format and time shall be determined by the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning;
(three) before the end of May each year, the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning will submit the tax reduction and exemption of the previous year to State Taxation Administration of The People's Republic of China. The report format is the same as Schedule 2 of the enterprise income tax return.
All localities may formulate supplementary provisions in accordance with these measures, and all previous provisions inconsistent with these measures shall be implemented in accordance with these provisions.
There are many specific regulations in various places, and the procedures are extremely cumbersome. You can consult an accounting firm for details.