The February tax filing date is extended, and these 5 time points should be remembered by the accountant

The tax filing date for January and February is released

The tax declaration date in February is extended to No. 23, and taxpayers must complete the declaration of value-added tax, consumption tax, enterprise income tax, cultural undertaking construction fee, urban maintenance and construction tax, education fee surcharge, local education surcharge, resource tax, personal income tax, vehicle and vessel tax, stamp duty, land value-added tax, renewable energy development fund, national major water conservancy project construction fund and other taxes before the 23rd.

Second- and third-generation handling fee collection time

Withholding, withholding agents and levy agents (hereinafter referred to as "three generations" units or individuals) are requested to apply for the handling fee of the 2021 annual withholding, collection, payment and entrustment of tax payment (hereinafter referred to as the "three generations" tax) and the collection of the 2020 "three generations" tax fee application before March 30, 2022. If the "three generations" unit or individual fails to apply within the time limit due to its own reasons, it is deemed that the "three generations" tax handling fee for 2021 is automatically waived. If the "three generations" unit or individual terminates the withholding obligation or the collection relationship within the year, it shall submit the handling fee application materials within 3 months after the termination and handle the liquidation of the "three generations" tax handling fee.

3. The annual one-time bonus is separately taxed and preferential time

The implementation period of the preferential policy of separate tax calculation of one-time bonuses for the whole year stipulated in the Notice on the Convergence of Preferential Policies after the Amendment of the Individual Income Tax Law (Cai Shui [2018] No. 164) is extended to December 31, 2023, and the implementation period of the preferential policy of separate tax calculation for equity incentives of listed companies is extended to December 31, 2022. The preferential policy of exempting the settlement and payment of comprehensive income tax from individual income tax stipulated in the Announcement on Relevant Policy Issues Involving the Settlement and Payment of Comprehensive Income Tax of the Ministry of Finance (Announcement [2019] No. 94 of the State Administration of Taxation of the Ministry of Finance) has been extended to 31 December 2023.

4. The time for settling and paying the individual tax on business income

Taxpayers who obtain business income shall calculate individual income tax on an annual basis, and the taxpayer shall submit a tax return to the tax authorities within 15 days after the end of the month or quarter, and pay the tax in advance; and shall handle the settlement and payment of foreign exchange before March 31 of the year following the year in which the income is obtained. These units need to carry out the remittance of operating income tax,

1. Individual industrial and commercial households;

2. Sole proprietorship investors;

3. Individual partner of the partnership;

4. Individual contracting lessee operators;

5. Other individuals engaged in production and business activities.

5. The time and date of the 2022 enterprise industrial and commercial annual report

Enterprise legal persons, unincorporated enterprises and their branches that have obtained business licenses before December 31, 2021, foreign (regional) enterprises engaged in production and business activities within the territory of China, permanent representative offices of foreign enterprises, as well as farmers' professional cooperatives and individual industrial and commercial households, shall log on to the national enterprise credit information publicity system to submit the 2021 annual report from January 1 to June 30, 2022, and make it public to the public. Enterprises and farmers' professional cooperatives that fail to submit and publish their annual reports within the prescribed time limit, or individual industrial and commercial households that fail to submit their annual reports within the prescribed time limit, will be entered into the list of abnormal operations or marked as abnormal operating conditions, and announced to the public through the national enterprise credit information publicity system.

The content is for study only and should be consulted with the competent tax authorities.