Liaoning Local Taxation Bureau Cut Down On Difficulties For Small And Micro Enterprises

< p > according to the relevant regulations, regulations, policies and regulations issued by the four ministries and commissions of the Ministry of Taxation and the Ministry of industry and information technology and other regulations issued by the Ministry of Taxation, the Provisional Regulations of the People's Republic of China on tax collection and administration, the Provisional Regulations on the Taxation of urban land use in People's Republic of China, the 300 Ministry of industry and information technology (Ministry of industry and information technology), and the relevant provisions of the Liaoning Provincial People's Government on supporting the development of small and micro enterprises (liaozheng [2012] 19), and other related tax laws, regulations, regulations and policies, the following issues concerning the implementation of the preferential policies on property tax and urban land use tax on the difficulty of reducing the difficulties of small and micro enterprises are announced as follows: < /p > p

< p > 1. This notice states that the real estate tax and the urban land use tax (hereinafter referred to as "a" href= "//www.sjfzxm.com/news/index_c.asp" > < < /a >) are less than half of the difficulties of < a href= "//www.sjfzxm.com/news/index_c.asp" > small enterprises < /a > difficulties. It refers to the small and micro enterprises that have difficulties in paying taxes according to the provisions of the Liaoning Provincial People's Government on the supporting opinions on the development of small and micro enterprises (Liao Zheng Fa [2012] 19), and the property tax and the urban land use tax have been reduced by half from January 1, 2013 to December 31, 2015.

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< p > two, and this bulletin refers to small and micro enterprises, which are small and micro enterprises that conform to the national industrial standard and the < < a href= > //www.sjfzxm.com/news/index_c.asp > > /a > department and other four ministries and commissions issued by the Ministry of industry and the Ministry of Finance and the Ministry of industry and the Ministry of Finance and the Ministry of industry and Commerce (300).

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< p > three, the small and micro enterprises that have difficulties in paying tax in this notice refer to the small and micro enterprises that have negative income after the adjustment of the annual enterprise income tax on the basis of tax reduction and exemption.

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< p > for the sole proprietorship enterprises and partnership enterprises that pay personal income tax, the income tax shall be negative after the adjustment of the annual income tax on the annual income tax exemption and reduction.

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< p > four, taxpayers who apply for less than half of the application difficulties shall declare and pay the property tax and the urban land use tax according to the regulations.

If the applicant fails to file a truthful declaration according to the regulations, the tax authorities may accept the application for tax reduction after supplementary declaration is made according to the relevant provisions of the tax collection and management law.

The taxpayer who meets the difficulty of half the levy shall apply for tax reduction and exemption before June 15th of each year on the property tax and the urban land use tax payable in the previous year.

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< p > five, taxpayers who apply for tax reduction should receive the following information from the competent tax authorities at county (city) and district level (see Annex 2): < /p >

< p > 1. application form (see specific Appendix 1); < /p >

< p > 2. shows the information of taxpayers engaged in the industry (to provide a copy of the business license and photocopy of the tax registration certificate); < /p >

< p > 3. shows the data of the number of taxpayers engaged in the work (to provide the annual salary manual for the application of tax deduction or exemption, or the copy of the December payroll or the bank's salary certificate); < /p >

< p > 4. shows the data of the total assets of taxpayers (the copy of the balance sheet of the year that is required to apply for tax deduction and Exemption); < /p >

< p > 5. shows the information of the taxpayer's business income (the copy of the annual profit statement for the application tax deduction and Exemption) is required; < /p >

< p > 6. shows the information about the income tax calculation [to provide the annual tax return (a) copy of the annual corporate income tax exemption for the year under which the tax deduction is applied, or the copy of the annual return of the investor's personal income tax of the sole proprietorship enterprise (the personal income tax return of the main investor)); < /p >

< p > 7. shows the data of the taxpayer's real estate and land conditions (copy of the property certificate, the land use certificate, the copy of the property, the land assets account book, the copy of the lease contract for real estate), < /p >

< p > 8. photocopies of corporate identity cards and identity cards of persons handling; < /p >

< p > 9. other relevant information requested by the tax authorities.

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< p > six, district tax offices or tax bureaus of local and municipal tax bureaus of counties (cities) are responsible for accepting taxpayers' tax reduction and exemption applications.

The competent tax authorities at the county (city) and district levels shall review the application materials of the tax deduction and exemption for taxpayers, and report them to the Municipal Council for review.

The Suizhong and Changtu bureaus shall examine and approve the application materials of the tax deduction and exemption for taxpayers, and submit the examination and approval to the provincial bureaus.

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< p > seven, and this announcement shall be implemented from the date of promulgation.

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< p > announcement.

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< p > Annex: 1, application form < /p >

< p > 2, tax administrative examination and approval information list < /p >

< p > 3, policy interpretation < /p >