Taxation Bureau!
30,000 sports households to check the account!
In order to prevent tax -related risks, the tax bureau issued important notice in multiple places requires individual industrial and commercial households to adjust the tax collection method, and from the previous regular quota collection to the account check collection collectionEssence
1. The Changchun Taxation Bureau issued a notice of rectification and rectification.> Changchun Taxation Bureau clarified the completion time of various individual industrial and commercial households approval of the collection of accounts. If it is not overdue, it will be urged by the Taxation Bureau to urge and rectify.
2. The Jiangsu Provincial Taxation Bureau further regulates the regular quota management of individual industrial and commercial households.The bureau issued the "Notice on the Special Corresponding Task for the Special Capital Capital" of the "Special Over -Open".
Among them, the two main contents are mainly adjusted.
1. Regarding "individual industrial and commercial households with a quota of more than 150,000 yuan", the new regulations point out that since January 1, 2022, individual industrial and commercial households apply for or competent tax authorities by themselves or in charge of tax authorities.If the quota is adjusted according to the duty right, the fixed amount is no longer adopted by a regular quota. For individual industrial and commercial households who are currently approved by more than 150,000 yuan, the data issued by the Municipal Bureau (as of March 31 will be approved by the citys fixed amount on the city.After more than 150,000 yuan), after reviewing and confirming the situation of individual industrial and commercial households with a quota of more than 150,000 yuan in the jurisdiction, whether the above -mentioned individual industrial and commercial households have a household -by -mentioned business households in 2022, the operating amount is lower than the approval for three consecutive months and above.If the quota is 30%, if the existence is existed, the taxpayers application can adjust the quota.The regular quota collection method is adopted.
2. For "individual industrial and commercial households with cumulative sales of more than 1.8 million yuan", the new regulations point out that starting from January 1, 2022, for a regular quota collection method, one of them has been adopted.Individual industrial and commercial households with a cumulative sales of more than 1.8 million yuan within the year of taxation will no longer adopt a regular quota collection method.
Not only the Jiangsu Taxation Bureau requires that individual industrial and commercial households will no longer adopt regular quotas. In order not to cause the loss of national tax sources, other local tax authorities have also gradually canceled the approval of approval!So far, policies that have been approved by all parts of the country are tightening. Like Shanghai, Shandong, Zhejiang, Guizhou, Fujian, Hubei and other places, it has gradually canceled the approval policy.
Do you still have a account?
Check you!
In the context of the inspection of individual households, the establishment of the individual households is urgent.
According to the "Interim Measures for the Management of Individual Households", individual households have to establish account books, and they are the same as the accounts established.If you fail to meet the individual households who have established accounts, they must also be approved by the tax authority to establish a thin and sold and selling register.
Accounting bacteria suggestions, those who have the conditions for individual households should still build accounts, one is more standardized internal management, and the other is to be checked to be inspected to the inspection to the inspection toOnly in order to be dependent, at least it should be established with the adhesion of the income and expenditure vouchers, the registered register of the purchase and sales.
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What tax benefits are there in individual households?
Individual industrial and commercial households can be general taxpayers or small -scale taxpayers, so:
VAT
(1) Meeting a certain sales standard tax exemption
1.The small VAT taxpayer of VAT is exempt from VAT.
2. Small -size tax -free sales of 300,000 quarters. Only when the taxpayer issue a general ticket, it will not be enjoyed if you issue a special ticket!The 3%collection rate can be enjoyed.
3. 3. VAT taxpayer applies for taxable sales income for 3%levy, minus a 1%levy rate for the value -added tax;Value -added tax projects will be paid at a pre -levied rate of 1%pre -paid VAT.
Policy execution period: January 1, 2023 to December 31, 2027
(2)Sheng
Add tax and fees
1, individual industrial and commercial householdsReduce the "six tax and two fees" policy
The peoples governments of the province, autonomous region, and municipalities directly under the Central Government are determined according to the actual situation of the region and macro -control.The tax is levied within the extent of the resource tax, urban maintenance construction tax, real estate tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax and educational surcharge, and local education additional.Individual industrial and commercial households have enjoyed resource tax, urban maintenance construction tax, real estate tax, urban land use tax, stamp tax, cultivated land occupation tax, educational surcharge, and local education attached other preferential policies, which can be superimposed to enjoy this preferential policy.
Policy execution period: From January 1, 2023 to December 31, 2027
2.Printing duty
The following vouchers of individual industrial and commercial households are exempted from stamp duty:
Property owners will give property to government, schools, social welfare institutions, and social welfare institutions, and social welfare institutions,The property rights transfer of charity organizations; electronic orders set up by individuals and e -commerce operators.
Personal income tax
Preferential policy:
Note!Individual households of small -scale taxpayers can issue special VAT invoices!
According to the "Announcement of the State Administration of Taxation on the Management of Value -added Tax Invoice Management", a small value -added taxpayer (except other individuals) of VAT (except for other individuals) should be applied for value -added tax.For special tax invoices, you can voluntarily use the VAT invoice management system to issue itself.Choose a small -scale taxpayer who will issue a special VAT invoice by yourself, and the tax authority will no longer open a special VAT invoice for its replacement.
Accounting bacteria have sorted all the content and made into " small and individual household taxes covering 39 items 56 pages The latest manual for preferential policies "! It is not easy to finish!It is recommended that the person hand!Receive the "Tax and Fee Policy Document Fast Investigation Catalog" now!Only 200 people!
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Individual households strictly start!
Twelve major tax -related risks, hurry up!
Finally, dont forget to receive 39 items 56 pages made by receiving accounting bacteria.The latest manual of the preferential tax and fee preferential tax and fees of the individual households "! It is not easy to finish!It is recommended that the person hand!Receive the "Tax and Fee Policy Document Fast Investigation Catalog" now!Only 200 people!
Scan code reply [ 14 >] that is You can get
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