The "Stamp Duty Law of the People's Republic of China" will come into effect on July 1, 2022, and the "Interim Regulations of the People's Republic of China on Stamp Duty" issued by the State Council on August 6, 1988 will be abolished at the same time.

2024/05/0419:31:33 finance 1201
The

In the blink of an eye

June has come to an end

Tomorrow is a new month

Starting from July

These new regulations will affect your and my life

Let’s take a look!

The

" The Stamp Duty Law of the People's Republic of China " will be implemented

The

The "Stamp Duty Law of the People's Republic of China" will be effective from July 1, 2022. The "Interim Regulations on the Stamp Duty of the People's Republic of China" issued by the State Council on August 6, 1988 At the same time, is abolished. The law clarifies that the basis for calculating stamp duty is as follows: (1) The basis for calculating tax on a taxable contract is the amount listed in the contract, excluding the listed value-added tax; (2) The basis for calculating tax on taxable property rights transfer documents The basis is the amount listed in the property rights transfer document , excluding the listed value-added tax; (3) The tax calculation basis of the taxable business account book is the paid-in capital (share capital) and capital company recorded in the account book. The total amount of accumulated ; (4) The tax calculation basis for securities transactions is the transaction amount. At the same time, eight types of vouchers, including copies or transcripts of tax vouchers, are exempt from stamp duty. Based on the needs of national economic and social development, the State Council may stipulate the reduction or exemption of stamp duty for situations such as ensuring residents' housing needs, enterprise restructuring and reorganization, bankruptcy, supporting the development of small and micro enterprises, and shall report it to the Standing Committee of the National People's Congress for the record.

The industry scope of the policy for full refund of value-added tax credit has been expanded, and 7 new industries including wholesale and retail have been added.

The

The Ministry of Finance and the State Administration of Taxation issued the "Announcement on Expanding the Industry Scope of the Policy for Full Refund of Value-Added Tax Credit". Starting from July 1, 2022, will expand the manufacturing and other industries stipulated in the "Announcement of the Ministry of Finance and the State Administration of Taxation on Further Strengthening the Implementation of the End-of-Period Value-Added Tax Refund Policy" (Announcement No. 14 of the Ministry of Finance and the State Administration of Taxation, 2022) The applicable scope of the excess tax refund policy, adds "wholesale and retail industry", "agriculture, forestry, animal husbandry, fishery", "accommodation and catering industry", "resident services, repair and other service industries", "education", In the seven industries of "health and social work" and "culture, sports and entertainment industry" (hereinafter referred to as the wholesale and retail industries), implements a monthly full refund of the incremental retained tax credit and a one-time refund of the remaining retained tax. The tax refund policy for the amount of excess tax. Eligible enterprises in wholesale and retail industries and other industries can apply to the competent tax authorities for a refund of the incremental excess tax credit starting from the tax declaration period in July 2022. Eligible enterprises in wholesale and retail industries and other industries can apply to the competent tax authorities for a one-time refund of the existing tax credits starting from the tax declaration period in July 2022.

Further increase government procurement to support small and medium-sized enterprises

The

The Ministry of Finance issued the "Notice on Further Increasing Government Procurement to Support Small and Medium-sized Enterprises", which will be implemented from July 1, 2022. The "Notice" requires that government procurement policies to support small and medium-sized enterprises be strictly implemented, the qualification conditions be standardized, the participation threshold for small and medium-sized enterprises be lowered, and the share of contracts for small and medium-sized enterprises be ensured. should provide convenience for small and medium-sized enterprises to participate in procurement activities by increasing the proportion of advance payments, introducing credit guarantee , supporting small and medium-sized enterprises in contract financing, and providing free electronic procurement documents. Procurement funds must be paid in strict accordance with regulations and in a timely manner, and deposits that are not based on laws and regulations must not be collected to effectively reduce the financial pressure on small and medium-sized enterprises. Adjust the price review preferential range for small and micro enterprises. The price deduction discount provided to small and micro enterprises for the goods service procurement project has been increased from the 6%-10% specified in the Treasury [2020] No. 46 document to 10%-20%. increases the share reserved for small and medium-sized enterprises in government procurement projects. html Engineering procurement projects with a value of less than 44 million yuan are suitable to be provided by small and medium-sized enterprises, and the purchaser should specifically purchase from small and medium-sized enterprises.

The "Notice on Supporting Cross-border RMB Settlement of New Foreign Trade Business Forms" will be implemented on July 21.

The

The People's Bank of China issued the "Notice on Supporting Cross-border RMB Settlement of New Foreign Trade Business Formats" to support banks and payment institutions for better services For the development of new foreign trade formats, will be implemented from July 21, 2022. The main contents of the "Notice" include: First, increase support for new foreign trade formats, improve cross-border e-commerce and other new foreign trade formats cross-border RMB business related policies; second, payment institutions' cross-border business handling The scope is expanded from trade in goods and services to all current accounts; third, the business development and filing requirements for relevant business entities such as banks and payment institutions are clarified; fourth, business authenticity review, anti-money laundering, and anti-terrorist financing are clarified , anti-tax evasion and data reporting and other requirements, to consolidate the business responsibilities of banks and payment institutions and prevent and control business risks.

The standard of special assistance for family planning families has been raised

The

The Ministry of Finance and the National Health Commission jointly issued the "Notice on Raising the Support Standards of the Special Assistance System for Family Planning Families", deciding to increase the special assistance system for family planning families starting from July 1, 2022. Support system support standards. The standard of special assistance for families with an only child who has died has been increased from 450 yuan per person per month to 590 yuan per person per month; the standard of special assistance for families with an only child who has been disabled has been increased from from 350 yuan per person per month to per person per month. 460 yuan. The special subsidy standard for those with complications from first-level family planning surgery has been increased from 400 yuan per person per month to 520 yuan per person per month; the special subsidy standard for people with complications from second-level family planning surgery has been increased from 300 yuan per person per month. 390 yuan per person per month; the special subsidy standard for third-level family planning surgery complications is increased from 200 yuan per person per month to 260 yuan per person per month.

The new "Catalogue of Prohibited, Restricted Carrying and Consigned Items for Railway Passengers" will be implemented

The

The National Railway Administration and the Ministry of Public Security announced the "Catalogue of Prohibited, Restricted Carrying and Consigned Items for Railway Passengers", which will be effective from July 1, 2022. The original "Announcement of the National Railway Administration and the Ministry of Public Security on Issuing the Catalog of Prohibited Items on Railways" (National Railway Transportation Supervision [2015] No. 3) was abolished at the same time. The "Catalog" clearly prohibits the carriage and carry-on of ten categories of items including firearms and bullets (including major parts), explosives, controlled equipment, flammable and explosive materials, and poisonous substances. also prohibits the carriage of items that are prohibited but can be checked. Items and restrictions on carry-on items are stipulated. The total volume of alcoholic beverages with intact packaging and clear markings and an alcohol volume percentage greater than or equal to 24% and less than or equal to 70% does not exceed 3,000 ml; perfumes, toilet water, sprays, gels and other non-self-spraying products containing flammable ingredients pressure vessels daily necessities, the volume of a single container does not exceed 100 ml, and each type of is limited to 1 piece of .

Showers and water purifiers shipped from the factory from July 1, 2022 must be labeled with water efficiency labels

The

The National Development and Reform Commission, the Ministry of Water Resources, and the State Administration for Market Regulation jointly issued the "Product Catalog of the People's Republic of China Implementing Water Efficiency Labeling" (No. Three batches) and the Implementation Rules for Water Efficiency Labeling of Showers and Water Purifiers. The product range covered by the "Implementation Rules for Shower Water Efficiency Labeling" is installed at the end of the cold and hot water supply pipelines in the building, the nominal pressure (static pressure) is not greater than 1.0MPa, and the medium temperature is 4℃-90℃ Showers (including showerheads or showerhead combinations) used in sanitary facilities such as washrooms (toilets, bathrooms), shower rooms, etc. The main information marked on the shower water efficiency label includes the manufacturer, product specifications and models, water efficiency level, flow rate, etc. The product range covered by the "Implementation Rules for Water Efficiency Labeling of Water Purifiers" is small purifiers that use municipal tap water or other centralized water supplies as raw water, and use reverse osmosis membranes or nanofiltration membranes as the main purification components for use in homes or similar places. waterplane. The main information marked on the water efficiency label of the water purifier includes the manufacturer, product specifications and models, water efficiency level, water purification rate, rated total water purification volume, etc. Showers and water purifiers shipped from the factory starting from July 1, 2022 must be affixed with water efficiency labels. Products shipped or imported before July 1, 2022 can be postponed to July 1, 2023.

"Uniform Coding and Basic Attribute Data Standard for House Construction" is implemented

The

The Ministry of Housing and Urban-Rural Development has released the industry standard "Uniform Coding and Basic Attribute Data Standard for House Construction", numbered JGJ/T496-2022, starting from July 1, 2022 implementation. The industry standard "Housing Code Coding Standard" (JGJ/T246-2012) was abolished at the same time.This standard was formulated to standardize and unify house building codes and their basic attributes, and to provide information sharing and data basis for digital management of the whole life cycle of house construction. The standard clarifies the application of building codes, basic attribute collection, data processing and information sharing, and does not apply to structures.

Put forward higher requirements for the security inspection and transportation management of general aviation activities such as passenger and cargo activities

The

The Ministry of Transport has formulated and announced the "General Aviation Safety and Security Rules", which will be effective from July 1, 2022. "Rules" clarifies the specific requirements for the security work of general aircraft operators: first, clarifies that operators bear the main responsibility for general aviation security work; secondly, requires operators to formulate security plans, revise them in a timely manner, properly preserve them, and There is a security agency or security person in charge who is responsible for coordinating and implementing security responsibilities; and require operators to strengthen personnel management, conduct background investigations and security training for relevant personnel, and improve the safety literacy of employees; and require operators to take effective security measures Measures to ensure aircraft safety; and 5 are Considering that general aviation activities such as carrying passengers and cargo are related to public safety, higher requirements are put forward for their safety inspections and transportation management of personnel or items.

Implementation of the "Measures for the Administration of Bond Lending Business in the Inter-bank Bond Market"

The

In order to regulate the bond lending business in the inter-bank bond market, protect the legitimate rights and interests of market participants, and improve market liquidity, the People's Bank of China has formulated and promulgated the "Administration of the Bond Lending Business in the Inter-bank Bond Market" Measures" will be implemented from July 1, 2022. The "Measures" improve the bond lending system from the aspects of market participants, performance guarantees, master agreements, etc., including supporting market participants to standardize the centralized bond lending business, etc., and improve the efficiency and flexibility of bond lending transactions. At the same time, in order to strengthen risk prevention, the "Measures" clarified relevant requirements such as large-amount loan reporting and disclosure, risk monitoring, and self-discipline management.

Hello July!

Previous issues content review

Write new pictures and texts

Texas Latest personnel appointments and dismissals

Shandong University , Hainan University , Shanshi , Shancai and other colleges and universities. Estimated rankings and application suggestions coming!

Texas Provident Fund has big changes! Starting from July 1,

Texas will be adjusted to recruit 6,332 people for 999 positions! The maximum internship salary is 300 yuan/day

The

Source: Chinese Government Website

■ Editor: Gao Chang | Review: Zhang Guang Zou Xiaoyan

■ Promotion Cooperation: 0534-2220035 / 2220088

finance Category Latest News