1. Do you enjoy personal income tax concessions for maternity allowance and maternity medical expenses?
Answer: According to the document Notice of State Taxation Administration of The People's Republic of China on Personal Income Tax Policies Concerning Maternity Allowance and Maternity Medical Expenses (Caishui [2008] No.8), maternity allowance, maternity medical expenses or other allowances and subsidies that belong to maternity insurance are exempt from personal income tax.
Second, because the other company cancelled, it didn't get the invoice in time, but the money had been spent, and it was really impossible to get the invoice. Can it be charged before enterprise income tax by virtue of the contract?
A: According to Article 14 of the Report of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Announcement (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.28, 20 18), if an enterprise is unable to issue or reissue invoices or other external vouchers due to special reasons such as cancellation, revocation, revocation of business license, and being recognized as an abnormal household by the tax authorities, its expenses can be deducted before tax after the following information confirms the authenticity of the expenses:
(1) Reasons for failure to reissue or exchange external vouchers such as invoices (including industrial and commercial cancellation, institution cancellation, inclusion of abnormal business households, bankruptcy announcement, etc.). );
(2) Contracts or agreements on related business activities;
(3) Payment vouchers paid in a non-cash way;
(4) Proof materials of cargo transportation;
(5) Internal vouchers for goods in and out of the warehouse;
(6) Accounting records and other materials of the enterprise.
Items 1 to 3 of the preceding paragraph are necessary information.
3. Is there any tax preference for individuals to obtain dividends from listed companies in the public offering market?
A: According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance and the Securities Regulatory Commission of the People's Republic of China on Issues Concerning Individual Income Tax Policies on Dividends and Bonuses of Listed Companies (Caishui (20 15)No. 1 0/), if an individual has held shares of listed companies from the public offering and transfer market for more than1year, the dividend income will be temporarily exempted.
If an individual obtains shares of a listed company from the public offering and transfer market, and the holding period is less than 1 month (including 1 month), the dividends will be fully included in the taxable income; If the shareholding period exceeds 1 month to 1 year (including 1 year), the temporary reduction of 50% will be included in the taxable income; The above income is uniformly taxed at the rate of 20%.
4. Small and medium-sized enterprises transfer undistributed profits, surplus reserves and capital reserves to individual shareholders. Should individual shareholders pay personal income tax?
A: According to the relevant provisions of Article 3 of the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Promoting the Implementation of the National Independent Innovation Demonstration Zone Tax Policy Pilot (Cai Shui [20 15] 1 16), starting from 20 16 1, If it is really difficult for small and medium-sized high-tech enterprises in China to transfer undistributed profits, surplus reserves and capital reserves to individual shareholders, they can make their own tax payment plans by installments according to the actual situation, and pay them by installments within no more than five calendar years (inclusive), and report the relevant information to the competent tax authorities for the record. Individual shareholders shall receive increased share capital according to the following terms? Income from interest, dividends and bonuses? The personal income tax rate of this project is 20%.
The above-mentioned small and medium-sized high-tech enterprises refer to enterprises registered in China and subject to audit collection, and have been identified as high-tech enterprises with annual sales, total assets of no more than 200 million yuan and employees of no more than 500 people.
5. What types of related party transactions include?
A: According to Article 4 of the Announcement of State Taxation Administration of The People's Republic of China on Improving Related Party Reports and Relevant Matters Concerning Data Management in the Same Period (State Taxation Administration of The People's Republic of China Announcement No.2016 No.42), related party transactions mainly include:
(1) Transfer the right to use or ownership of tangible assets. Tangible assets include commodities, products, houses and buildings, vehicles, machinery and equipment, tools and appliances.
(2) Transfer of financial assets. Financial assets include accounts receivable, bills receivable, other accounts receivable, equity investment, debt investment and assets formed by derivative financial instruments.
(3) Transfer of the right to use or ownership of intangible assets. Intangible assets include patents, non-patented technologies, trade secrets, trademarks, brands, customer lists, sales channels, franchise rights, government licenses, copyrights, etc.
(4) financing. The funds include all kinds of long-term and short-term loan funds (including the group fund pool), guarantee fees, all kinds of interest-bearing prepayments and deferred payments.
(5) labor service transactions. Labor services include market research, marketing planning, agency, design, consulting, administration, technical services, contract research and development, maintenance, legal services, financial management, auditing, recruitment, training, centralized procurement, etc.
6. How to deal with the loss of special VAT invoice deduction?
Answer: According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Simplifying the Collection and Use Procedures of VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 14)? The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, a copy of the invoice of the special invoice can be provided for future reference; If it is not certified before it is lost, it can be certified with a special invoice, and a copy of the special invoice will be kept for future reference. ?
Seven, after the tax rate adjustment, whether the export tax rebate rate should also be adjusted?
A: According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate (Cai Shui [2018] No.32): IV. For export goods with the original applicable 17% tax rate and export tax rebate rate of 17%, the export tax rebate rate is adjusted to 16%. For export goods and cross-border taxable activities that were originally subject to the 1 1% tax rate and the export tax rebate rate was 1 1%, the export tax rebate rate was adjusted to 10%.
Five, foreign trade enterprises in July 20 18 3 1 year to export the goods involved in Article 4, the cross-border taxable behavior involved in Article 4, at the time of purchase, according to the tax rate before VAT adjustment, the export tax rebate rate before adjustment; If VAT has been levied at the adjusted tax rate at the time of purchase, the adjusted export tax rebate rate shall be implemented. The export tax rebate rate before adjustment shall be implemented for the goods exported by the production enterprise and the cross-border taxable acts mentioned in Article 4 sold before July 3 1.
The implementation time of adjusting the tax rebate rate of export goods and the time of exporting goods shall be based on the export date indicated in the customs declaration form of export goods, and the implementation time of adjusting the tax rebate rate of cross-border taxable acts and the time of selling cross-border taxable acts shall be based on the date of issuing export invoices. ?
Eight, how to change the tax registration?
A: Taxpayers who have received tax registration certificates or temporary tax registration certificates should register with the competent tax authorities if their registration information changes.
Multi-card fusion? If the taxpayer's industrial and commercial (civil affairs) registration information changes, it shall go through the registration formalities at the registration authority. In order to avoid the influence of policy differences and data collection quality on taxpayers' rights and interests, after the change registration is approved, taxpayers need to confirm the change information enjoyed by the registration authority and update the tax registration information after confirmation. In addition to industrial and commercial (civil affairs) registration information, registration information (such as production and business address, financial controller, accounting method, taxpayer, registration type, etc.). ) change, should go through the registration of change with the competent tax authorities.
Submit information
1. Change tax registration form in duplicate.
2. Original and photocopy of the relevant certification documents of the taxpayer's change of registration content 1 copy.
3. Original tax registration certificate
Processing channel
1. Tax Service Hall
2. Online tax bureaus and self-service tax terminals
Processing time limit
If the information is complete, conforms to the statutory form and the content is complete, the tax authorities shall settle it immediately after accepting it.
Treatment result
The tax authorities shall renew the tax registration certificate.
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