Hello! Accountants, Xiaoyi has accompanied you through another warm year without knowing it. There is less than a month left before 2022. Today Xiaoyi is here to remind you that these tax preferential policies are about to expire , if you haven’t taken advantage of this offer yet, hurry up!
Note: If there are any policy changes after the publication date of this article, the latest policy shall prevail.
1, Value-added tax is 3% reduced and levied at 1%
Guidance on filing: (The following is an example of reporting more than 450,000 on a quarterly basis:)
A certain company’s tax-exclusive sales for the current period are 460,000, and there is no invoice and prepayment. and other reductions and exemptions, then fill in 460000 in column 1 of the main table of the value-added tax and surcharge declaration form (applicable to small-scale taxpayers), column 16 of the tax payable for this period is automatically generated, and enter 2% in column 18 For the part that is exempted and exempted, the final amount of tax refund due in column 24 is the amount of value-added tax paid in the current period. At the same time, this part of the exemption data in column 18 needs to be reflected in the "VAT exemption detailed table".
2, Movie screening services are exempt from VAT
Filling guidance:
Fill in the sales of movie screening services in column 12 of the small-scale VAT main table, and at the same time in column 1 Fill in the tax exemption amount in column 9 of the tax exemption amount for this period. At the same time, select the preferential items for movie screening services in the tax-free items section of the exemption list and enter the tax-free sales.
3, Taxpayers in the production and daily service industries that are subject to the super deduction policy
are subject to a 10% super deduction or a 15% super deduction.
Warm reminder: After the implementation of the super deduction policy expires, taxpayers will no longer accrue super deductions, and the remaining super deductions will stop being deductible.
Tutorial on filing:
If a taxpayer is eligible for the super deduction policy, after opening the VAT and additional tax return form, there is a "Super Deduction Statement" button in the upper right corner of the page. Click to select 10% or 15% to declare. After submission, fill in the tax deduction information table in Appendix (4), including the current tax deduction amount and the actual tax deduction amount for the current period.
4, Cultural undertaking construction fee
filling guidance:
During the filling process, the system will automatically calculate and generate exemptions.
5, Personal income tax
Tutorial on filing:
Income that conforms to this policy and is exempt from personal income tax should be filled in the "Tax-free income for the current period" column. At the same time, you need to fill in the "Schedule of exemptions and exemptions" in the "Schedule of exemptions and exemptions". Select "Other" items to reflect the exemption details.
Filling guidance:
Income that is exempt from personal income tax according to this policy should be filled in the "Tax-free Income for the Current Period" column. At the same time, you need to fill in the "Schedule of Reductions and Reductions", and select "Other" matters in the "Schedule of Reductions and Reductions" Reflect the details of the exemption. Please refer to the above item for the filling interface.
Guidance on filing:
The annual one-time bonus obtained by a resident individual complies with the "Notice of the State Administration of Taxation on Adjusting the Methods for Calculation and Collection of Personal Income Tax on Individuals' Annual One-time Bonus" (Guo Shui Fa [2005] No. 9) As stipulated, before December 31, 2021, you can fill in the report through "normal salary income " or "annual one-time bonus income";
Starting from January 1, 2022, resident individuals will receive a one-time annual bonus , should be incorporated into the comprehensive income of the year to calculate and pay personal income tax.
Warm reminder: If employees who have declared according to the "annual one-time bonus income" in 2021, they can only declare through normal wages and salaries when they declare again before December 31, 2021.
Guidance on filling out the application:
Before December 31, 2021, for the annual performance salary deferred income and tenure bonus obtained by the person in charge of central enterprises, under the "Comprehensive Income Withholding and Prepayment Form", select "Performance Salary Deferred Income and Term of the Person in Charge of Central Enterprises" Fill in the "Rewards" module.
Guidance on filing:
Before December 31, 2021, resident individuals who obtain equity incentive income such as stock options, stock appreciation rights, restricted stocks, equity awards, etc., select "Individual Equity Incentive Income" under the "Comprehensive Income Withholding and Prepayment Form" module to fill in the report.
Filling guidance:
Personal income tax income that conforms to this policy should be filled in the "Tax-free Income for the Current Period" column. At the same time, you need to fill in the "Schedule of Reductions and Exemptions". In the "Schedule of Reductions and Reductions", select "Foreign Individual Visiting Expenses, Language The item "Tax exemption for training fees and children's education fees" reflects the details of tax exemptions.
Note: If there are policy changes after the publication date of this article, the latest policy shall prevail.
