In order to facilitate the majority of taxpayers and payers and grassroots tax departments to review the relevant policy response calibers, the State Administration of Taxation conducted a comprehensive review and confirmation of the instant Q&A released by the State Administration of Taxation from January 2019 to July 2024, and compiled and formed the "Compilation of the Series of Tax and Fee Support Policies Since 2019". Today, we will learn about the relevant Q&A of the "Six Taxes and Two Fees" reduction and exemption policy.

【Question 1】What is the reduction in the "six taxes and two fees" preferential policy?

A: According to Article 2 of the "Announcement of the Ministry of Finance and the State Administration of Taxation on Further Supporting the Development of Small and Micro Enterprises and Individual Industrial and Commercial Households" (Announcement No. 12 of the Ministry of Finance and the State Administration of Taxation 2023), from January 1, 2023 to December 31, 2027, resource tax (excluding water resource tax), urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax and education surcharge, and local education surcharge will be levied on small-scale value-added taxpayers, small micro-profit enterprises and individual industrial and commercial houses at half the cost.

【Question 2】 Which taxpayers can declare and enjoy the "six taxes and two fees" exemption discount?

Answer: Small-scale VAT taxpayers, small and micro-profit enterprises and individual industrial and commercial households can all declare and enjoy the "six taxes and two fees" reduction and exemption discounts according to regulations.

【Question 3】Our company is a sole proprietorship. Can we apply for the "six taxes and two fees" discount?

A: If a sole proprietorship and partnership are small-scale VAT taxpayers, they can declare and enjoy the "six taxes and two fees" reduction and exemption.

【Question 4】How can our company determine whether it can enjoy the "six taxes and two fees" exemption discounts according to small and micro-profit enterprises?

A: The judgment of small and micro-profit enterprises shall be based on the annual reconciliation and settlement results of the corporate income tax. If a newly established enterprise registered as a general value-added taxpayer and engaged in non-restricted and prohibited industries in the state, and meets the two conditions of not exceeding 300 employees at the end of the declaration period and the total assets of not exceeding 50 million yuan, it can enjoy the "six taxes and two fees" reduction and exemption discount according to the small micro-profit enterprise before the first settlement and settlement; for the new establishment report on time, it will be determined based on whether the two conditions of not exceeding 300 employees and the total assets of not exceeding 50 million yuan at the time of establishment, it can be judged whether it can enjoy the "six taxes and two fees" reduction and exemption discount according to the small micro-profit enterprise declaration.

【Question 5】Our company has enjoyed other preferential policies as required. Can we continue to enjoy the "six taxes and two fees" discounts?

Answer: Small-scale VAT taxpayers, small and micro-profit enterprises, and individual industrial and commercial households who have enjoyed other preferential policies in accordance with the law can enjoy the "six taxes and two fees" reduction and exemption discounts. In the order of enjoying discounts, the "six taxes and two fees" discounts are enjoyed on the basis of enjoying other discounts. If the proportional exemption or fixed-rate exemption is originally applicable, the base calculated by the "six taxes and two fees" exemption amount is the amount after deducting the taxable amount after deducting the original exemption amount.

【Question 6】Can natural persons enjoy the “six taxes and two fees” exemption policy? Can taxpayers who issue invoices on behalf of others enjoy the "six taxes and two fees" exemption policy in the issuance process?

Answer: According to Article 29 of the "Implementation Rules for the Interim Regulations on Value-added Tax", Article 3 of the "Implementation Measures for the Pilot of Business Tax to Replace Value-added Tax" (Issued by Finance and Taxation [2016] No. 36), Article 4 of the "Regulations on Registration and Management of Value-added Tax General Taxpayers" (State Administration of Taxation Order No. 43), and Article 4 of the "National Tax Administration of Taxation Order No. 43), natural persons (i.e. other individuals) do not apply for general value-added taxpayers registration, so natural persons can enjoy the "six taxes and two fees" reduction and exemption policy according to small-scale taxpayers. According to the current regulations, general VAT taxpayers do not need to issue invoices on their behalf. All types of small-scale VAT taxpayers, including natural persons, can enjoy the "six taxes and two fees" reduction and exemption policy when issuing invoices on their behalf.

【Question 7】How to refund local taxes and fees paid by small-scale value-added taxpayers in other places across regions? There are problems with small-scale value-added taxpayers operating across regions when enjoying the "six taxes and two fees" preferential benefits. Enterprises do not enjoy the discount when prepaying the additional tax after reporting the verification at the place of business. When returning to the place of registration, they do not enjoy the discount when reporting the verification, but they should actually enjoy it. After filling in the data at the place of registration, they will form a negative overpayment in the declaration form "The amount of taxes that should be supplemented (refunded) this period". Should the tax refund for overpaid tax refund be refunded or should the tax refund be applied for?

Answer: You should apply for a tax refund for the place of verification. The principle is to leave wherever you hand in.

【Question 8】Can taxpayers who go out to report for verification and taxpayers who register cross-regional tax sources enjoy the "six taxes and two fees" exemption policy?

Answer: All types of taxpayers, including taxpayers who go out to report and cross-regional tax source registration, should comprehensively determine whether they are small-scale VAT taxpayers, individual industrial and commercial households or small micro-profit enterprises based on their tax registration information, general VAT taxpayers registration information and corporate income tax reconciliation and settlement information, and comprehensively determine whether they are small-scale VAT taxes, individual industrial and commercial households or small micro-profit enterprises. Those who meet the conditions can enjoy the "six taxes and two fees" reduction and exemption policy.