The levy date for July 2024 has been set, please arrange your time reasonably! The editor has sorted out several key points for the July declaration period:
(1) The July levy period has been set! No extension! Ends on the 15th!
(2) New e-Tax Bureau: The function of financial statement submission has changed!
(3) "Six taxes and two fees" entered a new cycle of reduction and exemption in July, be careful of misunderstandings!
(4) The stamp duty in the new power bureau is reported like this!
(5) It's set! Social security fee reduction, stable post return!
(6) The new company law will come into effect on July 1! Pay attention to the 2 major problems of stock companies!
1
The July levy date is set!
No extension! Ends on the 15th!
The tax bureau clarifies: the deadline for filing tax returns in July is July 15!
1st-15th
Value-added tax, consumption tax, urban maintenance and construction tax, education surcharge, local education surcharge, enterprise income tax, individual income tax, stamp duty (quarterly), vehicle and vessel tax (collected and paid), resource tax, land value-added tax, real estate tax, urban land use tax, environmental protection tax, cultural construction fee, waste electrical and electronic products disposal fund, large and medium-sized reservoir resettlement support fund, renewable energy development fund, national major water conservancy project construction fund, urban garbage disposal fee (quarterly), Trade union funds (preparatory funds for union building) (monthly, quarterly).
1st-25th
Employer's social insurance premiums
1st-31st
Vehicle and vessel tax (self-declaration); Environmental protection tax (self-declaration on a per-time basis). 2023 Employment Security Fund for Persons with Disabilities (must be reported). Petroleum Special Revenue (Monthly Declaration); Compensation for soil and water conservation, relocation of air defense basements, forest vegetation restoration, and income from the transfer of pollutant discharge rights (declared on a per-time basis); Compensation for soil and water conservation, ex-situ construction of air defense basements, forest vegetation restoration, and income from the transfer of pollutant discharge rights; Land idle fees, income from the transfer of state-owned land use rights, special income from mineral resources, sea area use fees, and uninhabited island use fees (declared on a per-time basis); Town garbage disposal fee (annual).
The above is the tax calendar in Jiangsu, there are slight differences in various places, please arrange the time reasonably and complete the tax declaration on time!
2
New e-Tax Office
The financial statement submission function has changed!
There has been a change in the submission of financial statements of the National Unified Standardized Electronic Tax Bureau (hereinafter referred to as the New Electric Power Bureau).
Some enterprises may find that there is no cash flow statement when the financial statements are submitted by the new power bureau. This is because the old electricity bureau does not enforce the monitoring of the financial statement submission of the detailed report sub-item is recorded, only monitors whether there is a financial accounting system for the record, and all the tables are released by default, and you can choose to submit some of the statements, the statement of changes in owners' equity and the cash flow statement Taxpayers submit them on demand, but the relationship between the financial report filing and submission of the new electricity tax bureau is one-to-one, and the financial report cannot be submitted without this filing.
You only need to file the cash flow statement in the [Financial Accounting System and Accounting Software Filing Report] function module, and you can submit it normally when you declare. Here's how:
1. Enter the function module
After logging in to the new electronic tax bureau, click [I want to do tax] - [Comprehensive Information Report] - [System Information Report] - [Financial Accounting System and Accounting Software Filing Report] to enter.
2. View the current ICP filing information
After clicking into the "Financial Accounting System and Accounting Software Filing Report" module, the system will automatically bring out the filing information you are currently using.
3. Modify the filing information
1. Click [Edit] in the upper right corner of the "Accounting Report" card to modify the submission of accounting report.
2. After entering the modification, check the "Cash Flow Statement" and click [OK] to complete the modification.
3. After completing the filling and confirming that it is correct, click the [Submit] button to complete the filing.
4. Submission of financial statements
After completing the modification of the filing information, click [I want to do tax] - [Tax declaration and payment] - [Financial statement submission] - [Financial statement submission and correction] to enter, and the system will automatically bring the cash flow table, and you can start filling in!
3
The "six taxes and two fees" entered a new cycle of reduction and exemption in July
Beware of misunderstandings!
1. Exemption and exemption provisions
1. Tax reductions and exemptions:
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, education surcharge, and local education surcharge.
2. Preferential content:
As of December 31, 2027, small-scale VAT taxpayers, small low-profit enterprises and individual industrial and commercial households can reduce the "six taxes and two fees" within the range of 50% of the tax amount (the reduction range is 50% in various places), and if they have already enjoyed other preferential tax reduction policies in accordance with the law, they can be superimposed.
2. Precautions for enjoying exemption and exemption
1. Enjoy the main body
| Nature of the subject | VAT status | Corporate income tax status | Whether to enjoy the "six taxes and two fees" reduction and exemption |
| Sole proprietorship | Small-scale taxpayers | No payment is required Corporate income tax | be |
| General taxpayers | be | ||
| Sole proprietorship, partnership | Small-scale taxpayers | be | |
| General taxpayers | not | ||
| Limited Liability Company, corporation | Small-scale taxpayers | Undivided | be |
| General taxpayers | Small low-profit enterprises | be | |
| Non-"small and low-profit enterprises" | not |
2. The time period for enjoying the preferential treatment of "six taxes and two fees".
| The result of the annual income tax settlement | The period of time when you can enjoy the preferential treatment of "six taxes and two fees". |
| 2021 | 2022.07.01-2023.06.30 |
| 2022 | 2023.07.01-2024.06.30 |
| 2023 | 2024.07.01-2024.12.31 |
In other words, whether taxpayers can enjoy the preferential treatment of "six taxes and two fees" depends on the final settlement of enterprise income tax in the current year.
Enterprises registered as general VAT taxpayers, if they determine that they are small and low-profit enterprises in the final settlement year (the previous year) after completing the final settlement in accordance with the regulations, can enjoy the preferential treatment of "six taxes and two fees" from July 1 of the year of the final settlement to June 30 of the following year.
3. Case analysis
Scenario 1:
Company A (general VAT taxpayer) 2022 annual enterprise income tax final settlement is a small low-profit enterprise, and the 2023 annual enterprise income tax final settlement has ended in May 2024, and the company is not a small low-profit enterprise in 2023.
Then, according to the regulations, Company A can enjoy the reduction and exemption of "six taxes and two fees" from January 1, 2024 to June 30, 2024, but cannot enjoy the discount from July 1, 2024 to June 30, 2025.
Scenario 2:
Company A (general VAT taxpayer) 2022 annual enterprise income tax final settlement is not a small low-profit enterprise, and the 2023 annual enterprise income tax final settlement has ended in May 2023, according to the declaration, the company is a small low-profit enterprise in 2023.
Then, according to the regulations, Company A cannot enjoy the reduction and exemption of "six taxes and two fees" from January 1, 2024 to June 30, 2024, and can enjoy the discount from July 1, 2024 to June 30, 2025.
Therefore, when you enjoy the preferential treatment of "six taxes and two fees" in the second half of the year (especially stamp duty), don't make a mistake!
4
The stamp duty in the new electricity bureau is reported like this!
Units and individuals that establish taxable certificates and conduct securities transactions within the territory of the People's Republic of China are taxpayers of stamp duty and shall pay stamp duty in accordance with regulations. Units and individuals that write taxable vouchers for use within the territory of the People's Republic of China shall pay stamp duty in accordance with the regulations.
If the taxpayer is an overseas entity or individual and has an agent in China, its domestic agent shall be the withholding agent; If there is no agent in the territory, the taxpayer shall declare and pay the stamp duty by himself, and the specific measures shall be prescribed by the competent tax department of the State Council.
Taxpayers use the Property and Behavior Tax Return when filing and paying stamps.
In the new power bureau, 10 property and behavior taxes, including urban land use tax, real estate tax, vehicle and vessel tax, stamp duty, cultivated land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax, and tobacco tax, are declared together, so as to realize "simplified declaration forms, one form for multiple taxes".
Taxpayers need to collect the "Stamp Duty Tax Source Schedule" before making stamp duty declaration, and the system will automatically generate the main table and attached table of the declaration form according to the tax source information that has been collected in the current declaration period, and the taxpayer can confirm and click on the declaration.
Stamp duty returns are processed immediately.
Functional paths
(1) [I want to do tax] - [tax declaration and payment] - [property and behavior tax source collection and consolidated declaration].
(2) Click the reminder for this period.
(3) Enterprise taxpayers can search by entering the keyword "property and behavior tax source collection and consolidated declaration" in the search bar on the homepage.
(4) Natural persons can search by entering the keywords "stamp duty declaration" and "property and behavior tax source collection and consolidated declaration" in the search bar on the homepage.
(5) Enter the tax function through the popular column on the homepage.
Procedure
After logging in to the e-Tax Bureau, click the [I want to do tax] - [Tax declaration and payment] - [Property and behavior tax declaration] - [Property and behavior tax source collection and consolidated declaration] function menu.
First of all, it is necessary to collect tax source information (if there is already tax source information, you can skip this step), and if you have completed the collection of property and behavior tax source information, you can make property and behavior tax declaration.
(1) Collection of stamp duty tax sources
(1) Enter the function interface and click [Add Tax].
(2) Check the option to add the tax type declared for the current period: "stamp duty", and click [OK].
(3) The "stamp duty" card has been added successfully.
(4) Move the mouse to the stamp duty card, the card will pop up the "View Declaration" and "Tax Source Collection" buttons, click [Tax Source Collection] to jump to the stamp tax source details interface.
(5) When collecting the stamp tax source details, click [Add Tax Source] to enter the tax source information, enter the tax source information in the new tax source module, and click [Save] after filling in.
(6) The collection of stamp duty tax source details supports the import function, click [Import] to pop up the import report information function window, click [Download Template] to download the stamp duty tax source details template, fill in the template form and click [OK] to import the data in the report into the detailed table of the function interface.
(7) After the stamp duty tax source is successfully collected, you can view it at the stamp duty tax source details table - tax source information, click [Modify] to open the stamp duty tax source details interface for modification, and click the [Delete] button to delete.
(2) Property and behavior tax returns
Method 1: Confirmation declaration
(1) Automatically bring out all tax cards that should be declared in the current period, and taxpayers can check single or multiple tax types for declaration.
(2) Click [Submit Declaration] to declare successfully.
Method 2: Fill in the form to declare
(1) Enter the function interface and click [Fill in the Form].
(2) Jump to the interface of property and behavior tax returns, and the system will automatically bring out the tax information that should be declared in the current period.
(3) Open the "Detailed Declaration Schedule of Tax Reduction and Exemption" to automatically bring out all the tax reduction and exemption information collected by the taxpayer in the tax source information.
(4) Click [Submit Declaration], and the declaration is successful.
5
It's set! Social security fee reduction, stable post return!
The State Administration of Taxation issued the Notice on Extending the Implementation of the Policy of Unemployment Insurance to Assist Enterprises in Stabilizing Jobs.
Key Extractions:
1. Continue to implement the phased rate reduction policy. The policy of reducing unemployment insurance premiums to 1% in stages will be implemented for another year, and the implementation period will be until December 31, 2025.
2. Continue to implement the unemployment insurance policy for job stabilization and return until December 31, 2024.
3. Continue to implement the subsidy policy for skill upgrading. Employees of enterprises who have participated in unemployment insurance for more than one year or who receive unemployment insurance money and have obtained vocational qualification certificates or vocational skill level certificates for skilled personnel may apply for skill upgrading subsidies according to the standards of no more than 1,000 yuan for primary (level 5), no more than 1,500 yuan for intermediate (level 4), and no more than 2,000 yuan for senior (level 3). The policy will be implemented until December 31, 2024.
6
The new company law will be officially implemented on July 1!
Pay attention to the 2 major problems of stock companies!
1. How to pay in the registered capital of the existing company?
Make a point!
1. In accordance with Article 266 of the Company Law, a three-year transition period is set up, from July 1, 2024 to June 30, 2027.
2. If the capital contribution period of a company established before the implementation of the Company Law exceeds the time limit stipulated in the Company Law, it shall be adjusted during the transition period.
3. If the remaining capital contribution period of a limited liability company established before the implementation of the Company Law is less than five years from July 1, 2027, there is no need to adjust the capital contribution period; If the remaining capital contribution period exceeds five years, the remaining capital contribution period shall be adjusted to five years during the transition period. The adjusted shareholder's capital contribution period shall be recorded in the articles of association of the company, and shall be announced to the public on the national enterprise credit information publicity system in accordance with law.
4. A company limited by shares established before the implementation of the Company Law shall pay up the full amount of shares subscribed for shares within a three-year transition period.
5. If a limited liability company established before the implementation of the Company Law fails to adjust the term of capital contribution during the transition period, the company registration authority may require it to adjust the term of capital contribution within 90 days in accordance with the law, and the term of capital contribution shall not exceed five years from July 1, 2027.
Second, this kind of enterprises, cautious capital reduction!
Article 13 of the Administrative Measures for the Determination of the Qualifications of General VAT Taxpayers stipulates that:
"The in-charge taxation authorities may, within a certain period of time, implement the tax counseling period management for the following general taxpayers:
(A) in accordance with the provisions of Article 4 of these measures newly identified as general taxpayers of small commercial wholesale enterprises;
(2) Other general taxpayers as stipulated by the State Administration of Taxation. ”
Articles 3 and 6 of the Measures for the Administration of the Tax Counseling Period for General VAT Taxpayers stipulate that:
Article 3 The term "small commercial wholesale enterprise" as mentioned in the first paragraph of Article 13 of the Identification Measures refers to a wholesale enterprise with a registered capital of less than 800,000 yuan (including 800,000 yuan) and less than 10 employees (including 10 people). Enterprises that are only engaged in export trade and do not need to use special VAT invoices are excluded.
Article 5 The period for the management of the tax counseling period for small commercial wholesale enterprises newly recognized as general taxpayers shall be 3 months; The period for other general taxpayers to implement the tax counseling period is 6 months.
It is no problem for everyone to reduce their capital normally, but if some small-scale taxpayer companies need to apply for general taxpayers in the later stage, remember not to reduce their capital to less than 800,000 yuan.
Because wholesale enterprises with a registered capital of less than 800,000 yuan and less than 10 employees apply for general taxpayer qualification, there is a 3-month counseling period for VAT.
Therefore, if there are enterprises that want to turn into general taxpayers in the later stage, they should still be cautious about reducing their capital.
Source: State Administration of Taxation, tax transactions