When encountering tax problems, picking up the mobile phone and dialing 12366 for consultation is the choice of many people. According to data from the Chongqing Municipal Taxation Bureau, from 2021 to the end of February this year, the 12366 tax payment service hotline (hereinafter referred to as the 12366 hotline) at the two levels of Chongqing Municipality and District (County) received more than 4.02 million calls, of which 2.74 million were manually answered. At the same time, the Chongqing 12366 tax service platform replied to 120,000 online consultations.
Among so many tax issues, what are the most concerned by the consultant?
Data from the 12366 tax payment service hotline in Chongqing shows that software operation consulting occupies the top five high-frequency problems.
"'How to code VAT invoicing software tax UKey?' This operational issue has topped the list of hot issues for two consecutive years. Zhou Jidong, deputy director of the Tax Service Department of the Chongqing Municipal Taxation Bureau, introduced that this is because the tax UKey is free and easy to use, which makes the amount of tax UKey used and used significantly increased; at the same time, when taxpayers use the tax UKey to invoice, each new commodity variety needs to be re-"coded", and often forget the previous process in follow-up operations.
According to reports, software operation consulting problems account for more than 60%, which is the hottest problem category of the municipal 12366 hotline.
Zhou Jidong introduced that in recent years, with the deepening of the reform of the tax system, the tax collection and management system has been continuously optimized, and the standardization, accuracy and convenience of tax payment services have been continuously improved. Through the electronic tax bureau, most of the preferential policies have been realized, "declaration is enjoyed", "online office" and "online office". Therefore, to a certain extent, the enjoyment of preferential policies has become the specific operation of tax personnel, so software operation consulting will account for the majority.
In addition, among the top ten hot issues, there are 5 policy issues.
"What are the vat-exempt sales of small-scale taxpayers now?" "What is the corporate income tax incentive for small and low-profit enterprises?" "Who doesn't need to do an annual account of consolidated income?" ...... The consultants pay the most attention to the preferential tax policies for small and medium-sized enterprises and individuals, as well as the new continuous tax reduction and fee reduction policies introduced that year.
Zhou Jidong introduced that last year, the state focused on small-scale taxpayers, small and medium-sized and micro enterprises to introduce a series of new tax reduction and fee reduction policies, and everyone was not familiar with the relevant new policies and did not understand them thoroughly. In addition, compared with large enterprises, the number of small and medium-sized enterprises and individuals is large, and some of them do not have full-time, professional financial personnel, so the amount of relevant policy consultation is also relatively large.
It is reported that in 2021, the Chongqing Municipal Taxation Bureau will set up a new "science and technology enterprise consultation special seat" and "small and micro enterprise service line" in the 12366 tax payment service hotline, and special agents will accurately answer tax-related problems for science and technology enterprises and small and micro enterprises. At the same time, the construction of the second-level 12366 tax payment service hotline has also been further accelerated, as of now, all districts and counties in the city have set up a second-level 12366 hotline and provided 25 "telephone tax" functions.
Zhou Jidong said that on the basis of continuing to improve the 12366 tax payment service hotline this year, the Chongqing 12366 tax payment service platform will focus on improving the user connection rate, expanding access channels, and strengthening the construction of customer service teams, etc., to further optimize the rapid response mechanism of 12366 hot issues and provide more efficient and convenient services for consultants.
▲ Chongqing 12366 tax payment service hotline customer service staff is working
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12366 tax payment service hotline Chongqing area top ten hot Q&A
First, VAT invoice invoicing software tax UKey how to assign code?
In March 2020, the Chongqing Municipal Taxation Bureau fully implemented the electronic invoice public service platform (optimized version). Eligible taxpayers can receive free VAT ordinary invoices, VAT electronic general invoices, special VAT invoices, VAT electronic special invoices, unified invoices for motor vehicle sales and unified invoices for second-hand car sales issued by tax UKey as needed. The specific steps of tax UKey coding are as follows:
(1) Click to enter the invoice filling interface, double-click [name of goods or taxable services], or click [System Settings] - [Basic Code Settings] - [Custom Goods and Services Code] on the home page of the tax UKey;
(2) Select a product code category, you can select the existing category in the folder, or click [Add] to add a new subcategory, and then click [Add Product];
(3) After entering the name in the new commodity input box, the system will automatically generate a shortcode, continue to fill in the specifications, models, units, unit prices and other information and click [Submit Now];
(4) Click the [Assign Code] button on the right side of the product to be assigned, select the accurate code in the interface of the Goods and Services Tax Classification Code, or select the product code to be assigned through query search. According to the actual situation, choose to fill in whether to apply preferential policies, preferential policy types, tax rates, tax-inclusive signs and other information, click [OK] to achieve the code.
2. VAT invoicing softwareHow to set up an invoicing clerk in tax UKey?
Log in to the billing software with the administrator account, click [System Maintenance] - [System Maintenance Home] - [Operator Management] - [Operation Identity Management] in turn to see if there is a billing officer identity, which involves two situations:
(1) If you have the identity of a teller, you can directly set up a ticket teller. Just click [Operator Account Management] - [Add Operator] in turn, enter the name of the ticketer in the account column of the new operator interface, select the ticketer in the identity column, and click [Save].
(2) If there is no invoicer identity, you need to add the identity of the ticketer first, the specific steps are as follows: click [System Maintenance] - [Operator Management] - [Add Identity] in turn, enter the ticketer information, click [Permission Assignment], and click [Save] after completing the permission assignment. After you have successfully added the ticketer status, you can set up the invoicer as in the first case.
Note: After successful setting, you need to exit the software and log in with the name of the new ticketer, and the default password is blank.
3. How to reset the declaration password of the Electronic TaxAtion Bureau of Natural Persons (withholding end)?
If the withholding unit forgets to declare the password, there are three ways to reset the declaration password:
(1) The legal representative or financial person in charge of the withholding unit logs in to his personal income tax APP and resets it through [Personal Center] - [Enterprise Tax Authority] - Select the corresponding enterprise - Click [Reset Declaration Password].
(2) The legal representative or financial person in charge of the withholding unit logs on to the web page of the electronic tax bureau of natural persons and resets it through the path of [Personal Information Management]-[Tax Administration]-[Enterprise TaxAtion Authority]-[View Details]-[Reset Declaration Password].
(3) Go to the tax service department to reset the declaration password.
Note: The tax hall resets the temporary password and can only be used once. It is recommended that users go to the lobby to obtain a temporary password, enter the personal income tax APP, WEB terminal to reset the declaration password.
4. How to back up and restore the electronic tax bureau of natural persons (withholding end)?
The specific steps after logging in to the Electronic Tax Bureau for Natural Persons (withholding end) are as follows:
(1) Backup: System Settings - System Management - Backup And Restore - Backup Settings - Select Path Backup - Click the Backup button in the upper left corner - Backup successfully.
(2) Restore backup: System Settings - System Management - Backup And Restore - Restore Settings - Select Recovery Path - Click the Restore button in the upper left corner - Restore successfully.
V. How should the natural person electronic tax bureau (withholding end) declare wages and salaries to indicate that the previous tax payment is not deducted according to 60,000 yuan in accordance with the previous tax period?
According to Article 1 of the Announcement of the State Administration of Taxation on Further Simplifying and Optimizing the Withholding and Withholding Methods of Individual Income Tax for Some Taxpayers (SAT Announcement [2020] No. 19), in the month when the accumulated income of taxpayers does not exceed 60,000 yuan, the withholding of personal income tax will not be withheld for the time being; in the month when the accumulated income exceeds 60,000 yuan and in subsequent months of the year, the withholding and prepayment of personal income tax will be withheld. The withholding agent shall handle the full withholding declaration of all employees in accordance with the regulations, and indicate in the remarks column of the corresponding taxpayer in the "Individual Income Tax Withholding Declaration Form" that "all months in the previous year have been declared and the annual income does not exceed 60,000 yuan".
For taxpayers who meet the conditions but do not enjoy the policy in the previous tax period, if they want to enjoy the policy in subsequent months, the withholding agent can use the [More Operations] - [Deduction fee deduction confirmation] function to set the taxpayer's "whether directly in accordance with the 60,000 yuan deduction" label as "Yes" in the list of confirmed policies, and correct the declaration month by month from the January tax period to help the taxpayer supplement the enjoyment policy.
6. Do small-scale taxpayers need to pay VAT in advance for the provision of construction services across regions?
(1) According to Articles 3 and 4 of the Announcement of the State Administration of Taxation on the Issuance of the Interim Measures for the Administration of the Collection and Administration of Value Added Tax on The Provision of Construction Services by Taxpayers Across Counties (Cities and Districts) (SAT Announcement [2016] No. 17), taxpayers providing construction services across counties (cities, districts) shall pay taxes in advance to the competent tax authority of the place where the construction services occur and declare and pay taxes to the competent tax authority of the place where the institution is located in accordance with the time of occurrence of tax obligations and the method of tax calculation stipulated in Cai Shui [2016] No. 36 document Small-scale taxpayers who provide construction services across counties (cities, districts) shall calculate the tax payable in advance at a rate of 3% for the total price obtained and the balance of the non-price expenses after deducting the subcontract payment.
(2) From 1 March 2020 to 31 December 2021, for small-scale VAT taxpayers outside Hubei Province, the taxable sales income with a 3% levy rate shall be levied at a reduced rate of 1%; for items subject to prepaid VAT with a 3% pre-levy rate, the PREPAI VAT shall be prepaid at a reduced rate of 1%.
(3) According to Article 5 of the Announcement of the State Administration of Taxation [2021] No. 5, small-scale taxpayers who should pay VAT in advance in accordance with the current provisions do not need to pay tax in advance for the current period if their monthly sales volume does not exceed RMB150,000 (with 1 quarter as a tax period, and the quarterly sales volume does not exceed RMB450,000, the same below).
7. What are the sales amounts of small-scale taxpayers that are now exempt from VAT?
According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying the VAT Exemption Policy for Small-scale VAT Taxpayers (Announcement [2021] No. 11 of the Ministry of Finance and the State Administration of Taxation) and the Announcement of the State Administration of Taxation on the Exemption and Administration of Small-scale Taxpayers from VAT (SAT Announcement [2021] No. 5), small-scale taxpayers who have VAT taxable sales and whose total monthly sales volume does not exceed RMB150,000 are exempt from VAT.
Small-scale taxpayers who engage in VAT taxable sales with a total monthly sales volume of more than RMB150,000, but do not exceed RMB150,000 after deducting the sales of immovable property incurred in the current period, shall be exempt from VAT on the sales of goods, services, services and intangible assets.
8. Does a natural person need to pay individual income tax in the invoicing process when issuing labor remuneration invoices on behalf of natural persons?
According to Article 1 of the Announcement of the Chongqing Municipal Taxation Bureau of the State Administration of Taxation on Issues Related to the Application of Natural Persons for Invoicing on Behalf of Natural Persons (Announcement [2019] No. 2 of the Chongqing Municipal Taxation Bureau of the State Administration of Taxation), where a natural person taxpayer needs to issue an invoice on behalf of a taxpayer for labor remuneration, author remuneration and royalties, personal income tax will no longer be levied in the invoicing process.
Its personal income tax shall be withheld and paid by the withholding agent in accordance with the provisions of the tax law. The withholding agent withholds and withholds (or withholds and withholds) in accordance with the Announcement of the State Administration of Taxation on the Issuance of the Administrative Measures for the Withholding and Withholding Declaration of Individual Income Tax (Trial Implementation) (SAT Announcement [2018] No. 61) and handles the full withholding declaration of all employees.
When issuing invoices on behalf of the invoicing unit (including the competent tax authority or the unit entrusted by the competent tax authority to issue invoices), it shall uniformly indicate in the remarks column of the invoice that "individual income tax shall be withheld and prepaid (or withheld and paid) by the payer in accordance with the law".
9. What are the corporate income tax incentives for small and low-profit enterprises?
According to Articles 2 and 6 of the Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Relief Policies for Small and Micro Enterprises (Cai Shui [2019] No. 13), from January 1, 2019 to December 31, 2021, the annual taxable income of small and micro-profit enterprises that does not exceed 1 million yuan will be reduced by 25% to the taxable income and subject to enterprise income tax at a rate of 20%, and the part of the annual taxable income exceeding 1 million yuan but not more than 3 million yuan will be reduced by 50% Included in the taxable income, corporate income tax is paid at a rate of 20%.
The above-mentioned small and low-profit enterprises refer to enterprises engaged in non-restricted and prohibited industries of the state, and at the same time meet the three conditions of annual taxable income of not more than 3 million yuan, the number of employees does not exceed 300 people, and the total assets do not exceed 50 million yuan.
According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Implementation of Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (Announcement [2021] No. 12 of the Ministry of Finance and the State Administration of Taxation), from 1 January 2021 to 31 December 2022, the annual taxable income of small and micro-profit enterprises shall not exceed RMB1 million, on the basis of the preferential policies stipulated in Article 2 of the Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Reduction Policies for Small and Micro Enterprises (Cai Shui [2019] No. 13), The corporate income tax will be halved.
10. Who does not need to do the annual accounting of comprehensive income?
According to Article 2 of the Announcement of the State Administration of Taxation on Handling the Settlement and Payment of Comprehensive Income Tax for 2021 (SAT Announcement [2022] No. 1), taxpayers who have already paid individual income tax in accordance with the law during the tax year and meet any of the following circumstances do not need to apply for annual accounting:
(1) Where tax reimbursement is required for annual settlement, but the comprehensive income does not exceed 120,000 yuan for the whole year;
(2) The amount of tax required for annual remittance does not exceed 400 yuan;
(3) the amount of tax already withheld is consistent with the amount of tax payable in the annual foreign exchange;
(4) Those who meet the conditions for annual tax rebate but do not apply for a tax refund.
Upstream journalist Sun Qiongying
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