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Notice from State Administration of Taxation!Since June 1, the official implementation, accounting must see!

2021-05-24

Accounting attention!The tax bureau issued a notice to change the way of tax declaration!Officially implemented on June 1!

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Urgent notice of tax bureau: great change of declaration method!

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Property and behavior tax "ten taxes in one"


From June 1, 2021, the property tax and behavior tax in the existing tax categories will be consolidated.


1、 What is the consolidated declaration of property and conduct tax?

Property and behavior tax is the general name of property tax and behavior tax.


Property and behavior tax consolidated declaration, generally speaking is "Simple and consolidated return, one report with more taxes" When taxpayers declare more than one property and behavior tax, they no longer use separate tax returns, but declare multiple taxes on one tax return at the same time.

For taxpayers, it can simplify the submission of information, reduce the times of declaration and shorten the time of tax administration.


The scope of the consolidated declaration of property and behavior tax includes the city Town land use tax, property tax, vehicle and ship tax, stamp tax, cultivated land occupation tax, resource tax, land value-added tax, deed tax, environmental protection tax, tobacco tax And 10 taxes.

Memory formula of ten tax combinations: The land seal of RV guarantees the tobacco, the increase of arable land and resources.

2、 How to do the declaration after the property and behavior tax are consolidated?

Generally speaking, it only takes two steps to declare the ten taxes of Finance and banking. The second step is to add or maintain tax source information, and the second step is to declare tax.


First of all, let's take a look at how to fill in the tax source details for data update and maintenance.

The detailed list of tax sources is as follows:


Tax source list knowledge points 1 How to stabilize tax sources?


For urban land use tax, property tax, vehicle tax and other stable tax sources, we can "One time report, long term effect".


[for example] enterprise a pays urban land use tax and real estate tax on a quarterly basis, and purchases factory buildings on August 15. Assuming that the reporting period of the quarter is from October 1 to October 20, the enterprise can fill in the detailed statement of the sources of urban land use tax and property tax at any time between August 15 and October 20, and then declare, as long as the factory buildings are not transferred or damaged,You can always use the tax source schedule.

Knowledge points of tax source list 2 How to fill in the one-time tax source?


For one-off tax sources such as cultivated land occupation tax, stamp tax and resource tax, taxpayers can use the Fill in the tax source statement immediately after the occurrence of tax liability It's OK Fill in all tax source information when reporting.


[for example] if coal enterprise B sells taxable coal on August 5, 10 and 15 and gets the price, it can immediately fill in the resource tax source statement on the same day, or fill in all tax source information before the end of the reporting period.

Knowledge points of tax source list 3 What should I do if I fill in the wrong information?


When a taxpayer finds that the tax source information is wrongly filled in or omitted, he / she may directly modify Completed tax source details.


[for example] if a taxpayer fills in the detailed list of stamp tax sources and finds that the taxable contract information is missing before declaration, he / she can directly modify the detailed list of tax sources already filled in, supplement the corresponding contract information, and then continue to declare or correct the declaration.

Are property and behavior taxes required to be declared at one time?


Consolidated declaration does not require one-time declaration of taxes, and taxpayers are free Choose one-time or separate declaration of current taxes.


[for example] for example, taxpayers should declare urban land use tax, real estate tax, stamp tax and resource tax in July. When filing on July 5, only three types of taxes, including urban land use tax, house property tax and stamp tax, are declared. If resource tax is omitted, resource tax can be reported separately before the end of the reporting period, and the previous declaration does not need to be corrected.


Can property and behavior tax be declared in a consolidated manner if the tax period of each tax category is inconsistent?


Property and behavior taxes with different tax periods may be declared in combination.


Tax categories that are reported on time but with different tax periods can be consolidated.


[for example] for example, if an enterprise pays urban land use tax on a quarterly basis and collects and pays stamp tax on a monthly basis, then within the collection period in April, the enterprise can report the urban land use tax in the first quarter and the stamp tax in March.


The tax categories that are reported on time or by time can also be combined.


For example, if an enterprise pays the urban land use tax on a quarterly basis and receives a written notice from the competent department of natural resources to handle the procedures for occupying cultivated land on March 15, then during the collection period in April, the enterprise can apply for the urban land use tax for the first quarter and the cultivated land occupation tax on March 15.


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