According to the latest provisions of the additional reduction and exemption policies for education fees and small and micro enterprises, the State Council decided to clean up and standardize a number of government fund fees from February 1; The exemption scope of education surcharge, local education surcharge and water conservancy construction fund will be expanded from payment units with monthly sales or turnover not exceeding 30,000 yuan to 654.38+10,000 yuan. The exemption policy is valid for a long time. The Ministry of Finance's Notice on Expanding the Exemption Scope of Government Funds in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) stipulates that the scope of exempting education surcharge, local education surcharge and water conservancy construction funds will be expanded from the current payer whose monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan) to the monthly sales or turnover does not exceed 654.38+10,000 yuan (quarterly sales or turnover does not exceed 300,000 yuan).

1. What is the additional tax reduction and exemption policy?

Small-scale taxpayers whose monthly sales do not exceed 30,000 yuan and quarterly sales do not exceed 90,000 yuan shall be exempted from value-added tax and additional tax.

The monthly sales of general taxpayers and small-scale taxpayers do not exceed 654.38+10,000 yuan, and the quarterly sales do not exceed 300,000 yuan, which are exempt from education surcharge, local education surcharge and water conservancy construction fund.

2. What is the rate of additional tax?

Surcharge tax is a tax levied according to a certain proportion, which generally includes urban maintenance and construction tax, education surcharge and local education surcharge.

1, urban maintenance and construction tax rate:

(1) If the taxpayer is located in the urban area, the tax rate is 7%. The "city" mentioned here refers to the city approved by the State Council, and the "urban area" refers to the regional scope of municipal districts (including suburbs) approved by the provincial people's government.

(2) The tax rate of county and town taxpayers is 5%. The "county town" mentioned here refers to the county town and county town (district town) approved by the provincial people's government, and the scope of county town and county town is subject to the urban area approved by the county people's government.

(3) If the taxpayer is not in the urban area, the county seat or the town to which the county seat belongs, the tax rate is 1%.

(4) Taxable amount = the sum of the "two taxes" actually paid × the applicable tax rate.

2. Additional tax rate for education fee:

The surcharge rate for education is 3% of value-added tax and consumption tax.

3. Additional tax rate for local education:

The surcharge rate for local education is 2% of value-added tax and consumption tax.

3. How does the Inland Revenue Department collect taxes?

First, audit collection

1, main tax: 5% business tax (business tax 3% value-added tax, the same below) is paid according to income.

2. Additional taxes and fees

(1) Urban construction tax is paid at 7% of the paid business tax;

(2) The education surcharge is paid at 3% of the business tax;

(3) The local education surcharge is paid at 65438+ 0% of the paid business tax;

3. Pay 20% personal income tax according to the distributed dividends.

Second, the tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, the tax payable for one month is approved according to the region, location, area and equipment.

If the invoiced amount is less than the quota, the tax shall be paid according to the quota; If the invoice amount exceeds the quota, tax shall be paid according to regulations.

If the monthly income is less than 5,000 yuan, business tax, urban construction tax and education surcharge shall be exempted.

China's tax policy is constantly changing, which is also determined by the social and economic development of China. Therefore, we should pay attention to the tax policy changes of relevant civil laws and regulations when necessary.