Journalism

June levy extended!Small and micro enterprises full refund + social security changes, accounting to learn quickly!

2021-06-02

Since June, a large number of tax policies have been implemented, and small and micro enterprises have been fully refunded and social security has changed greatly. Come and have a look!

one

The tax bureau just informed!

In June, the symptom period was prolonged


The tax bureau has made it clear that there will be a three-day holiday from June 12 to 14, The tax declaration period in June will be extended to June 18.


1、 Levy period: 1-18 days

Declare and pay value-added tax, consumption tax, urban maintenance and construction tax, education surtax, local education surcharge, cultural construction fee, individual income tax, enterprise income tax, renewable energy development fund, late stage support fund for large and medium-sized reservoir resettlement, and national major water conservancy project construction fund.


2、 Levy period: 1-30 days

1. Declare and pay the vehicle and vessel tax in 2021;

2. Final settlement and payment of individual income tax of individual comprehensive income in 2020;Individual income tax declaration of individual resident who obtains overseas income.


two

congratulations!Small and micro enterprises

Full refund before December 31, 2021!


Recently, several departments jointly issued a document to support the trade union funds of small and micro enterprises in full amount

According to the document, The trade union funds of small and micro enterprises from January 1, 2020 to December 31, 2021 will be fully refunded. In fact, this return policy has been implemented in many areas.If you haven't applied yet, go ahead and apply!


1、 What is Union funding?

Trade union funds are the expenses needed by trade union organizations to carry out various activities.

2、 How to turn in the trade union funds?

3、 How to return trade union funds?

1. "March first and return later"!

If the small and micro enterprises enjoy the full refund of trade union funds in 2021, the recognition data in 2020 shall be adopted.

① For small and micro enterprises that have established trade unions, 40% of the payment will be returned in full according to the original payment channel; 

② For the small and micro enterprises that have not established a trade union, 60% of the preparatory fund for trade union tax will be returned to the trade union account of the unit after the establishment of the trade union.


There are differences in the implementation among different regions. Some regions need to declare the return, while some cities do not need to apply for voluntary return. This is in accordance with the specific provisions of each region.


2. What information should be provided to apply for return?

(1) Declaration form for full refund of trade union funds of small and micro enterprises;

(2) Copy of business license of small and micro enterprises;

(3) Copy of the social insurance premium declaration form of the unit in December 2019;

(4) Copies of balance sheet and income statement of 2019;

(5) Copy of the bank receipt for the latest declaration of trade union funds.


The above information is for reference only, and shall be subject to the provisions of the local office.


3. How to judge whether it is a small and micro enterprise?

Refer to the regulations on classification standards for small and medium-sized enterprises issued by the Ministry of industry and information technology, the National Bureau of statistics, the development and Reform Commission and the Ministry of finance, as shown in the table below.

three

Great changes in social security!

Can unit pay social security according to salary?


1、 Great changes in social security“"Five insurance" to "six insurance", the salary will be reduced?


As we all know, social security is very important for everyone, including five aspects of security, including pension, medical care, unemployment, work-related injury and childbirth.


In addition to the above-mentioned five insurances, another insurance is added, which is known as the "sixth insurance" of social security: long-term care insurance!

Key points!!!

1. Long term care insurance is mainly for the insured in the loss of daily living ability, old age, illness or death, focusing on the provision of care security and economic compensation system arrangements.


2. The long-term care insurance premium is based on the average monthly wage of the employees in the city in the previous year, The payment shall be made monthly at a rate of 0.1%, of which 50% shall be paid by the employer and the individual respectively, Retirees, residents and other personnel are paid by individuals, while those in difficulty are subsidized by the government.


Based on the average monthly wage of 10646 yuan for on-the-job personnel in 2020, the annual payment per person is about 128 yuan, and the employees are borne by the employer and the individual about 5.3 yuan / month;Retirees, residents and other personnel equivalent to about 10.6 yuan / month.


3. Implementation time: It will be implemented from October 1 this year!

In other words, Shenzhen people also have the "sixth social insurance" besides pension, medical treatment, work-related injury, unemployment and childbirth.


In addition to Shenzhen, the pilot scope of long-term care insurance will be expanded in 2021!

2、 Can unit pay social security according to salary?

According to the payment standard to pay social security, it seems to be the hidden rules of many enterprises. Today, I will tell you: this practice is illegal!


First of all, according to the "notice on regulating the payment base of social insurance" (LSCC letter [2006] No. 60), the social security payment base of employees is generally based on Average monthly wage of employees in the previous year (or the salary of an individual last month), The higher the wages of employees, the higher the social security payment base will be.


At the same time, the documents also set the ceiling and wood floor for the payment base, specifically:


✦ lower limit: the payment base is lower than that stipulated by various regions Payment base (60% of local social average wage), Pay social security according to the payment base;


✦ upper limit: if the payment base is higher than that stipulated by various regions Payment base (300% of local social average wage), Pay social security according to the payment base.

Therefore, the wage standard is only the social security payment limit stipulated by law, not the payment base. It is illegal to pay social security according to this standard.


The era of social security collection and management is really coming!At present, the collection and management of social security has been fully taken over by taxation, and data exchange is only a matter of time, If social security is not paid in full according to the regulations, the consequences will be serious!

Source: tax comes and goes, speech tax, State Administration of taxation



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