Recently, the country frequently issued new policies, from April 1, a large wave of tax policies were implemented, the scope of value-added tax exemption + six taxes and two fees was expanded + tax refund + enterprise tax + individual tax was reduced + the implementation of new social security regulations... Accounting must be learned right away!
In April, the policies to be studied, summarized in full, all printed out to learn!
01
Fixed, the April levy period is extended!
The Tax Office has just been notified!
The tax bureau has made it clear that the holiday will be 3 days from April 3 to 5, and the april filing deadline will be extended to April 20.
02
Heavy! Small-scale, VAT-free!
Highlights:
1. From 1 April 2022 to 31 December 2022, small-scale VAT taxpayers shall be exempted from VAT for taxable sales income with a 3% levy rate;
2. From April 1, 2021 to March 31, 2022. Small-scale VAT taxpayers shall be subject to the taxable sales income of the 3% levy rate, and the VAT shall be levied at a reduced rate of 1%, and the prepaid VAT items subject to the 3% pre-levy rate shall be prepaid with the 1% pre-levy rate.
The Announcement of the State Administration of Taxation on The Administration of Small-scale Taxpayers Exempted from VAT and Other Collection and Management Matters (SAT Announcement [2022] No. 6) has also been promulgated at the same time.
To summarize:
1. Regarding tax exemption: small-scale taxpayers with a business collection rate of 3% are exempt from VAT from April to the end of the year (more than 5 million need to be converted into general taxpayers); if the business is 5%, the original monthly vat exemption of not more than 150,000 (quarterly no more than 450,000) is still applicable;
2. Regarding invoicing: Small-scale taxpayers whose business is 3% levy rate and choose to enjoy the tax exemption policy will issue tax-free invoices; if there is a need for special invoices, special VAT invoices will be issued at 3% from April this year (the 1% tax rate will end at the end of March this year).
3. Regarding declaration: Small-scale taxpayers whose business is 3% levy rate need to be divided into two situations for VAT declaration:
(1) If the total monthly sales volume does not exceed 150,000 yuan (quarterly sales volume does not exceed 450,000 yuan), the sales amounts and other items exempted from VAT should be filled in the relevant columns of "Tax-free Sales of Small and Micro Enterprises" or "Sales Without Reaching the Threshold" in the "VAT and Additional Tax Return (For Small-scale Taxpayers)", and if there are no other tax-free items, there is no need to fill in the "VAT Reduction and Exemption Declaration Schedule";
(2) If the total monthly sales volume exceeds 150,000 yuan (quarterly sales volume exceeds 450,000 yuan), all sales amounts exempted from VAT and other items should be filled in the "Other tax-free sales" column of the "VAT and Additional Tax Return (for small-scale taxpayers)" and the corresponding column of the "VAT Reduction and Exemption Declaration Form".
4. Income subject to the 5% levy rate is not eligible for this policy.
Income applicable to the 5% levy rate mainly includes:
That is to say, for small-scale taxpayers with 5% of the business, the preferential policy of 150,000 per month (or 450,000 per quarter) is still applicable, and the monthly sales volume does not exceed 150,000 (or no more than 450,000 quarterly), the 5% of the business can still enjoy tax exemption, of course, it is not possible to issue a special invoice.
5. For small-scale taxpayers whose business is all 3%, is there no restriction on sales?
A: No, it is not!
Note that small-scale taxpayers whose cumulative taxable sales exceed 5 million for 12 consecutive months (quarterly tax payment, or 4 consecutive quarters) will be forced to be converted into general taxpayers!
03
The good news is that you can pay less tax again!
The Inland Revenue Department has issued documents one after another
The first preferential policy:
1. The vat deduction policy for production and living services has been extended to December 31, 2022
2. From 1 January 2022 to 31 December 2022, branches of air and rail transport enterprises will suspend the withholding of VAT. VAT prepaid from the February 2022 tax filing period to the date of publication of the document will be refunded.
3. From 1 January 2022 to 31 December 2022, taxpayers will be exempted from VAT on income derived from the provision of public transport services.
The second preferential policy:
1. From 2022.1.1 to 2022.12.31, for small and medium-sized enterprises newly purchased equipment and appliances worth more than 5 million yuan, the depreciation is 3 years, 100% can be deducted before one-time tax in the current year, depreciation is 4 years, 5 years, 10 years, 50% can be deducted before one-time tax in the current year, and the remaining 50% is deducted before tax in the remaining year.
Enterprises that choose to apply the above policies for the losses caused by insufficient deductions in the current year can be carried forward to make up for them in the next 5 tax years, and enterprises that enjoy other policies to extend the loss carry-over period can be implemented in accordance with the current regulations.
2. Small and medium-sized enterprises refer to enterprises engaged in non-restricted and prohibited industries of the state and meet the following conditions:
(1) Information transmission, construction, leasing and business services: less than 2,000 employees, or operating income of less than 1 billion yuan or total assets of less than 1.2 billion yuan;
(2) Real estate development and operation: operating income of less than 2 billion yuan or total assets of less than 100 million yuan;
(3) Other industries: less than 1,000 employees or less than 400 million yuan of operating income.
The third preferential policy:
1. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, on the basis of the actual conditions of the region and the needs of macroeconomic regulation and control, determine that small-scale taxpayers of value-added tax, small and low-profit enterprises and individual industrial and commercial households may reduce the resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupation tax and education fee surcharge, and local education surcharge within 50% of the tax amount.
2. Value-added tax small-scale taxpayers, small and low-profit enterprises and individual industrial and commercial households that have enjoyed resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, cultivated land occupation tax, education fee surcharge, local education surcharge and other preferential policies in accordance with the law may enjoy the preferential policies provided for in Article 1 of this Announcement.
3. Promotion period: January 1, 2022 to December 31, 2024.
The fourth preferential policy
Highlights:
1. Increase the strength of the tax refund policy for small and micro enterprises at the end of the VAT period
Expand the policy of fully refunding the incremental VAT credit amount of advanced manufacturing industry on a monthly basis to eligible small and micro enterprises (including individual industrial and commercial households), and refund the tax credit of the stock of small and micro enterprises at one time.
2. Strengthen the VAT retention and rebate policies at the end of the period of "manufacturing", "scientific research and technical service industry", "electricity, heat, gas and water production and supply industry", "software and information technology service industry", "ecological protection and environmental governance industry" and "transportation, warehousing and postal industry" (hereinafter referred to as manufacturing and other industries).
Expand the policy of fully refunding the incremental VAT credit amount of advanced manufacturing industry on a monthly basis to eligible manufacturing and other industries (including individual industrial and commercial households), and refund the tax credit of the stock of enterprises in manufacturing and other industries at one time.
3. Taxpayers who retain tax rebates must meet the following conditions at the same time
4. Calculation of tax refund
5. Public Notice enforced on April 1, 2022
04
congratulations! Corporate income tax, reduced!
Key points!!!
1, small and micro enterprises, and then halve the levy!
For the part of the annual taxable income of small and micro-profit enterprises exceeding 1 million yuan but not exceeding 3 million yuan, 25% shall be reduced to the taxable income, and the enterprise income tax shall be paid at a rate of 20%.
In other words, the annual taxable income of 1-3 million yuan, the actual tax burden from 10% to 5%.
2. Preferential time
The offer is valid from 1 January 2022 to 31 December 2024.
05
Official! A special additional deduction has been added to the individual tax!
The country has just announced!
Policy Highlights:
1. The relevant expenses of taxpayers in caring for infants and children under 3 years old shall be deducted according to the standard fixed amount of 1,000 yuan per infant per month.
2. Parents can choose to be deducted by one of the parties according to 100% of the deduction standard, or they can choose to be deducted by both parties according to 50% of the deduction standard, and the specific deduction method cannot be changed in one tax year.
3. Safeguard measures and other matters involved in the special additional deduction of individual income tax for the care of infants and young children under 3 years of age shall be implemented with reference to the relevant provisions of the Interim Measures for Special Additional Deductions for Individual Income Tax.
4. Effective from January 1, 2022.
From March 29, 2022, you can fill in the special additional deduction for the care of infants and young children under 3 years old through the mobile personal income tax APP.
In addition to the above-mentioned special additional deductions for infant and child care, there are 6 existing special additional deductions, and the deduction points are ready for you, click Collect!
06
The social security contribution standard has been raised
From March 18, the strict investigation begins!
First, the unified national payment standard has risen again!
At 9:00 a.m. on March 5, 2022, the Fifth Session of the 13th National People's Congress of the People's Republic of China opened at the Great Hall of the People in Beijing. Premier Li Keqiang's report on the work of the government proposes:
Strengthen social security and services. Steadily implement the national overall planning of the basic old-age insurance for enterprise employees, appropriately increase the basic pension standards for retirees and the basic pension for urban and rural residents, and ensure that it is issued in full and on time. Continue to standardize the development of the third pillar of endowment insurance. Accelerate the promotion of provincial-level overall planning of work-related injury and unemployment insurance.
In fact, in 2021, many provinces have also issued documents one after another, making it clear that they will gradually transition to a unified national pension payment standard, some social security premiums of the unit will increase, and the wages of employees will also change!
(1) Gradually unify the proportion of pension contributions
From January 2022, the proportion of insured units and individuals approved by the state will be uniformly implemented throughout the country, and after adjustment, the payment of pension insurance will be unified as follows: the proportion of unit payment is 16%, and the proportion of individual payment is 8%.
Pension payment amount = payment base X payment ratio
From January 2022, Guangdong, Xiamen, Zhejiang, Sichuan and other places will adjust the unit pension insurance premium standards, and the proportion of unit payment is less than 16% in cities, unified will be adjusted to 16%, for units, the per capita payment amount has risen!
At the end of 2021, Zhejiang Province issued provisions on the unified basic old-age insurance payment policy for enterprise employees, clarifying that from January 1, 2022, the unit payment rate will be adjusted to 16% and the proportion of urban individual workers will be adjusted to 20%. For individual industrial and commercial households with employees, the employer's pension insurance premium is paid by himself; the pension insurance premium for the employee is paid by the employee 8% and the employer is 12%.
This adjustment only adjusts the proportion of unit contributions from the original 14% to 16%, and the personal part remains unchanged. Under the condition that the payment base remains unchanged, the social security fee paid by the enterprise social security for a single employee increased by 79.74 yuan.
(2) Gradually unify the pension payment base
In accordance with the national deployment, the upper and lower limits of the insured individual payment wage base are uniformly based on the "average wage of employed personnel in urban units of all calibers in the province".
From 2022, all provinces across the country will transition the lower limit of the individual contribution wage base to 60% of the "average monthly wage of employed persons in urban units of all calibers in the province".
At the end of 2021, Sichuan Province issued provisions on unifying the basic old-age insurance payment policy for enterprise employees, clarifying that from January 2022, 60% and 300% of the average wages of employed personnel in urban units of all calibers in the province in the previous year will be used as the lower and upper limits of the individual payment base, respectively.
After the adjustment, the minimum base of social security in Sichuan Province was adjusted from 3416 yuan to 3726 yuan, an increase of 310 yuan!
Xiaobian reminds: Fujian Province, Guangdong Province, etc. can still pay according to the minimum wage, and the follow-up will also transition to national standards. But HR needs to pay special attention to policy changes in order to respond in a timely manner.
Second, it's set! Executed on March 18th! The Ministry of Human Resources and Social Security issued a heavy new regulation, and these social security red lines cannot be touched!
Recently, the Ministry of Human Resources and Social Security issued the Measures for the Administrative Supervision of Social Insurance Funds (Decree No. 48 of the Ministry of Human Resources and Social Security, hereinafter referred to as the Measures), which will be implemented from March 18, 2022.
The new "Measures" emphasize legal responsibility, will strictly investigate violations of laws and regulations, strengthen the punishment for defrauding social security funds, and pursue the responsibility of employers and expenditure units.
From the perspective of policy trends, the state has never relaxed the supervision of social security funds, and with the introduction of new policies, the supervision of social security funds has been strengthened from details to inspection. For enterprises, the importance and urgency of social security compliance are self-evident.
The Measures stipulate that the legal liability for infringement of social insurance funds can be divided into three categories:
The first category is the legal liability of social insurance agencies and their staff.
The second category is legal liability related to fraud and insurance fraud.
The third category is the legal liability for the identification of illegal work injuries, early retirement, and labor capacity appraisal.
Which acts are fraudulent insurance fraud and which acts are dereliction of duty have not been specifically defined before, and there are only a few principled descriptions in the social insurance law.
After the various situations are clarified, it will be more operable, improve the effectiveness of the crackdown, tighten the cage of the system, curb relevant violations of laws and regulations, and effectively protect the social security rights and interests of employees.
Source丨 Finance First Classroom, Tax Lecture Hall, Mei Song Tax, Tax Desk, Finance Manager, Tax Manager, Dabai Learning Accounting