At the end of June and the beginning of July, some areas gradually adjusted the social security base according to the average social wage level of the previous year. For example, the Beijing Municipal Bureau of Human Resources and Social Security recently announced that the average annual salary of Beijing employees in 20 16 was 92,477 yuan, and the average monthly salary was 7,706 yuan. According to the relevant regulations of Beijing social insurance, the wage base and payment amount of social insurance contributions will also rise in 20 17 years.
The central bank will implement a new foreign exchange policy.
20 16, 16 On 30 February, the People's Bank of China issued the Measures for the Administration of Reports of Large Transactions and Suspicious Transactions of Financial Institutions, which will take effect on 30 July, 20/kloc-0. Among them, the policies related to personal foreign exchange are strictly stipulated: from July 1 day, cross-border transfers of individual bank accounts and other bank accounts with a single or cumulative transaction amount exceeding RMB 200,000 (including RMB 200,000) and foreign currency equivalent exceeding US$ 6,543,800+0,000 (including US$ 6,543,800) are required to be declared for large transactions, and it is forbidden to purchase overseas bonds and insurance products. If there are violations, the funds will be banned from leaving the country for three years, and whether it involves "money laundering" will be investigated. "
Fully implement the acceptance of identity cards in different places.
In the past three years, public security organs across the country have cleared 3.067 million duplicate accounts, and the number of duplicate citizens' identity numbers has been reduced from 1.7 1.000 to 8, and 6.68 million resident identity cards have been issued in different places across the country. On July 1 day, this year, the "three systems" of accepting, reporting the loss of resident identity cards in different places and recruiting and losing them were fully implemented throughout the country, and the policy of difficulty in settling down was refined, so as to basically solve the problem of people without household registration before the end of the year.
Simplify tax administrative licensing procedures
Simplify the acceptance documents. In order to further simplify the tax administrative licensing documents and improve the efficiency of handling tax administrative licensing matters, the announcement simplifies the acceptance documents of tax administrative licensing matters that can be handled immediately, and authorizes the provincial tax bureau to determine the scope of matters that can be handled immediately. In addition, the announcement also stipulates the confirmation method for accepting applications online.
Provide agency newspaper forwarding service. Some tax administrative licensing matters are implemented by the higher tax authorities of the taxpayer's competent tax authorities, and taxpayers directly submit application materials to the administrative licensing implementation organs according to regulations, which often leads to inconvenient transportation. In order to further facilitate taxpayers, the "Announcement" has increased the way for the competent tax authorities to forward the declaration materials, and stipulated the applicable circumstances, time limit and methods for forwarding the declaration materials.
Simplify application materials. With the advancement of the reform of "multiple certificates in one", taxpayers do not need to provide relevant certificates, approvals and other information that the tax authorities have mastered or can obtain through government information. Therefore, the announcement simplifies the above licensing and approval documents. In addition, the "Announcement" clarifies that the two materials "ID card of the manager" and "ID card of the manager" that need to be submitted when applying for seven tax administrative licensing items are adjusted from paper materials to inspection materials, and applicants are no longer required to submit paper copies.
Consulting services can be reserved. Regarding the consultation on issues related to tax administrative licensing, the existing methods such as on-site consultation and telephone consultation are limited by time and place to varying degrees. Therefore, the Announcement adds an appointment service mode on the basis of the existing consulting service mode, which stipulates that consultation on issues related to tax administrative licensing can be conducted 24 hours through appointment service channels such as official websites, e-mails or mobile tax platforms.
Improve the way of document delivery. For the convenience of taxpayers with long distance and inconvenient transportation, according to the provisions of the Tax Administration Law and its implementing rules on the delivery of documents, the announcement clarifies the delivery methods such as entrusted delivery and mail delivery, and stipulates the application situation and delivery time limit of the above delivery methods.
The collection standards of national major water conservancy project construction funds and large and medium-sized reservoir resettlement support funds were lowered.
The collection standard of national major water conservancy project construction fund and large and medium-sized reservoir resettlement support fund will be reduced by 25%. After lowering the collection standard, the collection management, income division and scope of use of the two government funds are still implemented according to the existing regulations.
July 1 Cancel the special fund for industrial enterprise structural adjustment.
In order to further reduce the burden on enterprises, the Ministry of Finance recently issued the Notice on Cancelling Special Funds for Structural Adjustment of Industrial Enterprises (Caishui [2017] No.50), and decided to cancel the special funds for structural adjustment of industrial enterprises. The effective time of the notice is from July 17 to July 1 day. On this basis, the State Council recently introduced new measures to reduce fees: from July 1 day, the standard deposit will be further cleared in the field of engineering construction, and the upper limit of the reserved proportion of engineering quality deposit will be reduced from 5% to 3%; Clean up and standardize the government non-tax revenue electricity surcharge in the energy field; Temporarily exempt from banking and insurance supervision fees; Reduce six administrative fees such as radio frequency occupation fee and compensation fee for soil and water conservation.
The sales platform system should be connected with the background of the VAT invoice tax control system.
The Announcement on Issues Related to Issuing VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16 and No.20 17) stipulates that when issuing VAT invoices, the seller shall truthfully issue the invoice contents according to the actual sales situation, and shall not fill in the contents inconsistent with the actual transaction as required by the buyer. When the seller issues an invoice, it will interface with the background of the VAT invoice tax control system through the sales platform system and import relevant information for invoicing. The content of invoicing data imported by the system should be consistent with the actual transaction. If not, the sales platform system should be revised and improved in time.
Ordinary VAT invoices need to fill in the buyer's taxpayer identification number.
Announcement on Issues Related to Issuing VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, No.20 17) stipulates that from July 20 17, if the buyer is an enterprise, he shall provide the taxpayer identification number or unified social credit code to the seller when requesting the general VAT invoice; When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.
Adjustment of deduction method for purchasing agricultural products
The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Policies of Degenerate VAT Rate (Caishui [20 17] No.37) stipulates that: from July 20 1 7/day, taxpayers who purchase agricultural products will be deducted from the input tax according to the following provisions:
(1) If a taxpayer purchases agricultural products and obtains a special VAT invoice issued by a general taxpayer or a special customs import VAT payment book, the VAT indicated in the special VAT invoice or the special customs import VAT payment book is the input tax;
(2) If a small-scale taxpayer who pays the value-added tax at the rate of 3% according to the simple taxation method obtains a special VAT invoice, the input tax shall be calculated based on the amount indicated on the special VAT invoice and the deduction rate of 1 1%;
(3) If an agricultural product sales invoice or purchase invoice is obtained, the input tax shall be calculated according to the agricultural product purchase price and deduction rate 1 1% indicated on the agricultural product sales invoice or purchase invoice.
Ordinary invoices obtained by taxpayers who purchase vegetables and some fresh meat and eggs exempted from value-added tax from wholesale and retail links shall not be used as vouchers for calculating the input tax deduction.
The so-called sales invoice refers to the ordinary invoice issued by agricultural producers to sell their own agricultural products that are exempt from VAT policy.
(4) During the pilot period of changing business tax to value-added tax, taxpayers purchase agricultural products for production and sales or entrust processing goods, and the tax rate 17% maintains the original deduction.
Add and deduct the input tax of agricultural products = the agricultural products used for production in this period have been taxed at the rate of 1 1% (deduction rate) ÷ 1 1%× (deduction rate before degenerate tax rate-1%).
The export tax rebate rate for some goods is adjusted to 1 1%.
The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Policies of Degenerate VAT Rate (Caishui [20 17] No.37) stipulates that the export tax rebate rate of some goods will be adjusted to 1 1% from July/7. The export tax rebate rate of goods listed in Annex 2 of Caishui [2017] No.37 is adjusted to 1 1%. The export tax rebate rate applicable to export goods shall be based on the export date indicated on the export goods declaration form. If a foreign trade enterprise exports the goods listed in Annex 2 of this notice before August 3, 20654381,and the value-added tax has been levied at the rate of 13% at the time of purchase, the export tax rebate rate of 13% shall be implemented; If the value-added tax has been levied at the rate of 1 1% at the time of purchase, the export tax rebate rate of 1 1% shall be implemented. The export tax rebate rate of 13% shall apply to the goods listed in Annex 2 of this notice exported by the production enterprise before August 3, 2065438. The time for exporting goods shall be based on the export date indicated on the export goods declaration form.
You can ask the national tax authorities in writing to use the general VAT invoice (rolled ticket) with the name of your company printed on it.
The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Use of VAT Ordinary Invoices with Company Names (State Taxation Administration of The People's Republic of China Announcement No.9 1 7) stipulates that from July 20 17/0/day, taxpayers can apply in writing to the state tax authorities in accordance with the Measures for the Administration of Invoices in People's Republic of China (PRC) and its Detailed Rules.
No.8 8- 10/0 represents the batch invoice code uniformly compiled by the provincial tax authorities within the range of 50 1-999.
For the VAT taxable behavior during the operation of asset management products, the manager of asset management products is a VAT taxpayer and needs to pay VAT.
The Ministry of Finance's Supplementary Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Issues Related to Value-added Tax Policy for Asset Management Products (Caishui [20 17] No.2) stipulates that after July 20 1 July 71day, the taxable behavior of value-added tax occurred during the operation of asset management products is a value-added tax taxpayer, and the value-added tax shall be paid according to the current regulations.
Pilot implementation of tax related to venture capital enterprises and angel investment individuals.
Notice of Ministry of Finance State Taxation Administration of The People's Republic of China on Pilot Tax Policies for Venture Capital Enterprises and Angel Investment Individuals (Cai Shui [20 17] No.38): In the pilot tax policies for venture capital enterprises and angel investment individuals, limited partnership venture capital enterprises (hereinafter referred to as partnership venture capital enterprises) directly invest in start-up technology-based enterprises for two years, involving personal income tax policies from July 2017.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), implemented the Measures for the Administration of the Formulation of Tax Normative Documents.
In order to standardize the formulation and management of tax regulatory documents, implement the tax law, promote the administration of tax authorities according to law, and protect the legitimate rights and interests of tax administrative counterparts. State Taxation Administration of The People's Republic of China promulgated the Measures for the Administration of Formulating Tax Normative Documents in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), which came into force on July 1 day, 2065438.
Implementation of reports on large-value transactions and suspicious transactions of financial institutions
The Measures for the Administration of Large-value Transactions and Suspicious Transactions Reports of Financial Institutions (Order No.3 of the People's Bank of China No.2016) stipulates that the Measures for the Administration of Large-value Transactions and Suspicious Transactions Reports of Financial Institutions shall come into force from July 17.
Administrative Measures on Due Diligence of Tax-related Information in Non-resident Financial Accounts
State Taxation Administration of The People's Republic of China and other six ministries and commissions jointly issued the Administrative Measures on Due Diligence of Tax-related Information in Non-resident Financial Accounts, which came into effect on July 1 this year. Financial institutions are required to complete the due diligence on high-net-worth personal accounts before the end of 20 17, and to complete the due diligence on low-net-worth personal accounts and all institutional accounts before the end of 20 18.
The range of goods with provisional tax rate for imported goods has been reduced to 805; Export duties are levied on 2 13 export commodities such as ferrochrome, and the provisional tax rate for 50 items is zero.
2065438+On February 23, 2006, the State Council Customs Tariff Commission issued a notice saying that the "2065438+2007 Tariff Adjustment Plan" stipulated that the second tax reduction would be implemented from 20 1, 2065438+July 2007; From 20 17 and 1, the provisional tax rate will be applied to 822 imported commodities, and the range of commodities to which the provisional tax rate applies will be reduced from 20 17 and 1 to 805; Export duties are levied on 2 13 export commodities such as ferrochrome, and the provisional tax rate for 50 items is zero.
Multilateral convention on mutual assistance in tax collection and management
The Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Effective Implementation (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.4) clearly states that China signed the Multilateral Convention on Mutual Assistance in Tax Collection and Management (hereinafter referred to as the Convention) on August 27th, 20th13rd. On July 20 15 10, it was approved by the 15th meeting of the Standing Committee of the 12th NPC, and on June 201510/6, China deposited the ratification of the Convention with the Organization for Economic Cooperation and Development. According to Article 28 of the Convention, the Convention will enter into force for China on February 6, 2006, and will be implemented on February 7, 2007. The Convention can make the communication channels between China and foreign countries smoother, and it is easier for tax authorities of various countries to reach a consensus on tax policies through consultation, thus creating a fair and transparent tax environment and reducing the possibility of repeated taxation.
You don't have to go to a 4s shop to buy a car, you can also buy it in a supermarket.
The Measures for the Administration of Automobile Sales issued by the Ministry of Commerce will be implemented on July 1. The biggest feature of the new regulations is to break the single system of brand authorized sales and implement two modes: authorized and unauthorized. In other words, in the future, friends don't have to go to 4S stores to buy cars. In the future, automobile supermarkets, automobile specialty stores and automobile e-commerce will be new forms of automobile sales. Consumers can even buy a car directly from the manufacturer, which reduces the cost of buying a car.
The value-added tax rate 13% degenerates to 1 1%.
The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Policies for Degenerate VAT Rate (Caishui [20 17] No.37) stipulates that the VAT rate 13% will degenerate to 1 1% from July 2017. Taxpayers sell or import the following goods at the tax rate of 1 1%: agricultural products (including grain), tap water, heating, liquefied petroleum gas, natural gas, edible vegetable oil, cold air, hot water, gas, coal products for residents, edible salt, agricultural machinery, feed, pesticides, agricultural films, chemical fertilizers, biogas, dimethyl ether, books.
The certification period of special VAT invoices is extended to 360 days.
The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Clarifying the Issues Concerning the Collection and Management of Value-added Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 171) stipulates that special VAT invoices issued by general VAT taxpayers on or after July 20 17 have been obtained since July 20 17. Within 360 days from the date of issuance, you should authenticate or log on to the VAT invoice selection confirmation platform for confirmation, and report the deduction of input tax to the competent tax authorities within the specified tax declaration period.
The special payment form for customs import value-added tax obtained by the general VAT taxpayer on or after July 20 17 shall be submitted to the competent tax authorities within 360 days from the date of issuance, and an application for examination and comparison shall be put forward.
The VAT deduction voucher issued by the taxpayer before June 30th, 20 17 is still implemented according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Adjustment of the Deduction Period of VAT Deduction Voucher (No.617 [2009]).
Deduction of expenses for individuals to purchase commercial health insurance products that meet the requirements.
Notice of State Taxation Administration of The People's Republic of China China Insurance Regulatory Commission of the Ministry of Finance on Promoting the National Implementation of the Pilot Individual Income Tax Policy for Commercial Health Insurance (Cai Shui [20 17] No.39): From July17, the expenses of individuals purchasing qualified commercial health insurance products can be deducted beyond the expense deduction standard stipulated in the Individual Income Tax Law.
The expenses of individuals purchasing commercial health insurance products that meet the requirements are allowed to be deducted before tax when calculating taxable income in the current year (month), and the deduction limit is 2400 yuan/year (200 yuan/month). The cost of purchasing commercial health insurance products that meet the requirements for employees shall be included in the employees' personal wages and salaries, regarded as individual purchases, and deducted according to the above limits.
Taxpayers who apply the preferential tax policies for commercial health insurance refer to individuals who receive wages, salaries and continuous labor remuneration, as well as owners of individual industrial and commercial households, investors of sole proprietorship enterprises, partners of partnership enterprises and contracted business households of enterprises and institutions who receive income from the production and operation of individual industrial and commercial households.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.