Urgent notice: October levy period is extended to October 25, taxpayers are requested to arrange their time reasonably and complete tax declaration on time!
What are the noteworthy matters and the latest tax policy in October?财小加都给大家整理好啦~
01 10月征期·要点
1、本月是大征期
2022年第四季度开始，月报和季报都需进行申报！
Especially the stamp duty, after canceling the monthly declaration, this is the first quarterly declaration since the implementation of the " Stamp Duty Law "! Taxpayers must pay attention to whether the declaration is successful after each tax declaration is completed.
2、2022年第三季度企业所得税预缴新变化
1）部分地区预缴申报时可享受预填报服务
如天津税务局明确：对适用小企业会计准则及企业会计准则的纳税人在进行Provide pre-filing services for the third quarter corporate income tax pre-payment declaration;
the above-mentioned taxpayers need to fill in the financial statement data first, and then fill in the corporate income tax pre-payment declaration data; Data such as "cost" and "total profit" will be automatically brought out from the corresponding line of the financial statement.
2) There are new changes in the declaration of quarterly prepayment of corporate income tax for real estate development
Some areas have successively adjusted the gross profit margin of local real estate development and business corporate income tax; The estimated gross profit can be calculated according to the adjusted taxable gross profit rate, and the declaration can be made by filling in line 4 of the quarterly prepayment return " taxable income calculated by specific business".
Because the corporate income tax declaration generally adopts the method of quarterly prepayment and annual remittance, and declares according to the accumulated actual profit of the enterprise, the tax overpaid in the first and second quarters will be automatically deducted in the third and fourth quarters; Overpayment can continue to be deducted or refunded in the 2022 annual settlement.
3) High-tech small and medium-sized enterprises enjoy super deduction of research and development expenses discounts are strengthened, and they can enjoy
in the third quarter prepayment declaration 75% increased to 100%;
Therefore, technology-based small and medium-sized enterprises can independently choose to prepay and declare the third quarter (quarterly prepayment) or September (monthly prepayment) of corporate income tax in October. Expenses enjoy the super deduction policy; those who choose to enjoy the preferential policy of super deduction for research and development expenses at the end of the prepayment declaration period in October can also enjoy it when handling the corporate income tax final settlement for the current year.
4) The enterprise is neither a technology-based small and medium-sized enterprise nor a manufacturing enterprise. When prepaying corporate income tax in the third quarter, temporarily enjoys a 75% ratio enjoys R&D expenses super deduction
For companies that are neither technology-based SMEs nor manufacturing companies, the eligible R&D expenses incurred in the first three quarters of 2022 will temporarily enjoy the super deduction of R&D expenses at a rate of 75% when filing the prepayment declaration in October .
As for the previous (announcement on increasing support for scientific and technological innovation pre-tax deduction efforts), it was stipulated that "enjoying the preferential policy of increasing the deduction ratio of research and development expenses from 75% to 100%", Qualified enterprises can pass the 2022 Enterprise income tax final settlement declarations enjoy this new policy.
5) small and micro enterprises in the manufacturing industry can continue to enjoy deferred payment of corporate income tax, and the deferred payment period will be extended for another 4 months. The Announcement (No. 17 of 2022) stipulates that from September 1, 2022, small, medium and micro enterprises in the manufacturing industry that have enjoyed the deferred tax payment policy in accordance with the original policy will continue to pay after the deferred tax payment period expires. extended for 4 months.
3、抄报方法参考如下
点这里回顾：金税盘、税控盘、税务UKey抄报方法
常见问题：
1）季度申报也需打开软件进行上报汇总和反写工作吗？
Answer: Yes; you need to open the software every month to check whether the billing date has been updated to the middle and late next month. If it has been updated, no operation is required;
2) Is it possible to issue an invoice if I didn’t copy the tax declaration at the beginning of the month?
Answer: The deadline for invoicing shall prevail. Tickets can be issued before the deadline.
3) How to deal with the invoices that have not been uploaded?
Answer: First check whether the computer network is normal, then open the software system settings - parameter settings - network settings, check the server address port number is correct, the test link is successful, click on the manual upload invoice to upload successfully tax copy .
4、这些税费可以继续缓缴
1）社会保险费
9月19日，人社部等4部门联合发布《关于进一步做好阶段性缓缴社会保险费政策实施工作有关问题的通知》明确：
Further expand the implementation scope of the deferred payment policy, covering all small, medium and micro enterprises in the region that are greatly affected by the epidemic and have difficulties in production and operation, individual industrial and commercial households that participate in the insurance in the form of units, and public institutions that participate in the basic pension insurance for enterprise employees And various social organizations .
2) "Five taxes and two fees" for small and medium-sized enterprises in the manufacturing industry
On September 14, the State Administration of Taxation and the Ministry of Finance issued the "Notice on Continuing the Implementation of the Delay in Payment of Some Taxes and Fees by Small and Medium-sized Enterprises in the Manufacturing Industry" clearly: z12011 Taxes (including corporate income tax, personal income tax , domestic value-added tax, domesticConsumption tax and additional urban maintenance and construction tax, education surcharge , local education surcharge) payment deadline will be automatically extended for 4 months !
按季申报的，具体缓缴期限：
按月申报的，具体缓缴期限：
02 10月开始实施的政策新规
1、两项加计扣除比例，调至100%
9月22日，财政The 3 departments of the Ministry of Science and Technology of the Ministry of Taxation and the State Administration of Taxation jointly issued a document to clarify:
1) High-tech enterprises: Newly purchased equipment and appliances between October 1, 2022 and December 31, 2022 are allowed to calculate taxable income in full at one time for the year 100% super deduction before tax;
2) Other enterprises: For enterprises with a 75% pre-tax super deduction ratio of current applicable research and development expenses, from October 1, 2022 to December 31, 2022 During the period, the pre-tax deduction ratio increased to 100%; The "Announcement" clarifies:
1) During the period from October 1, 2022 to December 31, 2022, the charging items in the "List of Deferred Payment of Administrative Fees Involving Enterprises and Individual Industrial and Commercial Households" that should be paid by enterprises and individual industrial and commercial households , deferred payment for one quarter from the due date, and no late payment fee;
2) "List of Deferred Payment of Administrative Fees Involving Enterprises and Individual Industrial and Commercial Households" includes 14 charges such as farmland reclamation fees and sewage treatment fees;
If you buy a house again, the paid individual tax will be refunded
Enjoy scope:
1) From October 1, 2022 to December 31, 2023;
2) Sell your own house After the house is sold 1 buy a new house within one year;
3) For the sale of the current house, the personal income tax paid will be refunded!
Tax rebate intensity:
1) Amount of newly purchased housing ≥ Amount of transfer of existing housing = full refund;
2) Amount of newly purchased housing <>
Note 1: The transfer amount of the existing house is the market transaction price of the transfer of the house;
Note 2: If the newly purchased house is a new house, the purchase amount is the transaction price indicated in the online registration of the Ministry of Housing and Urban-Rural Development;
Note 3: New If the purchased house is a second-hand house, the purchase amount shall be the transaction price of the house.
4, these twoEach electronic certificate is trial run in these places
The Ministry of Housing and Urban-Rural Development issued the "Notice on Carrying out the Trial Operation of Construction Enterprise Safety Production License and Construction Special Operation Qualification Certificate Electronic Certificate" clearly:
Since October 2022 Starting from March 1, 9 provinces (autonomous regions, municipalities) including Tianjin, Shanxi, Heilongjiang, Jiangxi, Guangxi, Hainan, Sichuan, Chongqing, Tibet, and Xinjiang Production and Construction Corps will carry out construction enterprisessafety production licenseelectronics Trial operation of certificates and licenses, 8 provinces (cities) including Hebei, Jilin, Heilongjiang, Zhejiang, Jiangxi, Hunan, Guangdong, Chongqing and Xinjiang Production and Construction Corps carried out trial operation of electronic certificates for construction special operation qualification certificates.
5. Car sales companies can issue reverse invoices for purchasing second-hand cars from natural persons.
Ministry of Commerce, Development and Reform Commission, Ministry of Industry and Information Technology and other 17 departments jointly issued the "Notice on Several Measures to Invigorate Automobile Circulation and Expand Automobile Consumption" clearly:
called for accelerating the activation of the used car market, removing unreasonable restrictions on the distribution of used cars, and clarifying that companies with registered residences and business premises outside the second-hand car trading market can carry out second-hand car sales. For enterprises engaged in the sales of new cars and second-hand cars, the business scope shall be uniformly registered as "car sales", and the filing shall be done in accordance with relevant regulations.
Starting from October 1, 2022, for registered car sales companies that purchase second-hand cars from natural persons, allows companies to reversely issue a unified invoice for used car sales and use this to go through transfer registration procedures.
Promote the commercial circulation of used cars. From October 1, 2022, when registered car sales companies apply for transfer registration of small non-operating used cars, the public security organs will implement separate endorsement management and issue temporary license plates.
For cities with restrictions on car purchases, it is clarified that second-hand cars purchased by car sales companies and used for sales do not occupy the license plate quota.
6, the first time to apply for a resident ID card "trans-provincial pass" Nine provinces and cities in the three areas of Jiangxi, Fujian, Jiangxi, and Sichuan, Chongqing, and Guizhou have fully launched the "cross-province application" for the first time to apply for a resident ID card in the region.
Starting from October 1, the pilot work will be gradually launched in other provinces and cities across the country. Before the end of the year, people in the pilot areas will be able to apply for a resident ID card for the first time without going back to the place of household registration, and can apply for it at the nearest place of residence.
7, the new standard for road traffic signs and markings was promulgated, adding 18 new traffic signs "Signs" (GB 5768.2-2022), which revised the 2009 edition of the mandatory national standards for road traffic signs, will come into effect on October 1, 2022.
In response to new facilities and new traffic management needs that have emerged in recent years, this standard adds 18 new traffic signs such as " electric vehicle charging station", "electric bicycle lane sign" and "no electric bicycle entry sign"; adapt to complex roads According to the driver's requirements for travel convenience under the network and traffic operating environment, the layout, setting and use requirements of signs are refined, and detailed requirements are put forward for the amount of information, information selection principles and methods of road signs; and the operability is strengthened. , adding appendices such as traffic sign setting examples, giving the productionlegend.
Other new regulations:
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