This article brings together value-added tax, consumption tax, corporate income tax, personal income tax , vehicle and vessel tax, vehicle purchase tax, farmland occupation tax, resource tax, deed tax, urban maintenance and construction tax , real estate tax, urban land use tax , Time of occurrence of tax obligations for 21 tax categories including stamp duty, tobacco leaf tax , customs duties, environmental protection tax , land value-added tax , ship tonnage tax, education surcharge , local education surcharge, cultural undertaking construction fee etc. .
Value-added tax
1. Basic provisions
The time when the VAT liability occurs:
(1) When a taxable sales occurs, it is the day when the sales payment is received or the voucher for the sales payment is obtained; if the invoice is issued first, it is the day when the invoice is issued.
(2) Imported goods shall be the day of import declaration.
The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT liability occurs.
Policy basis: " Interim Regulations of the People's Republic of China on Value-Added Tax "
2. Sales of goods
(1) Sales of goods by direct collection, regardless of whether the goods are shipped, are all sales payments received or receipts for claiming sales payments. On that day;
Since August 1, 2011, the taxpayer has used direct collection to sell goods in its production and business activities. The goods have been transferred to the other party and tentatively estimated sales revenue has been recorded, but neither sales money nor claims for sales have been obtained. If the payment voucher is not issued and a sales invoice is not issued, the time when the VAT liability occurs is the day when the sales payment is obtained or the receipt for claiming the sales payment is obtained; if the invoice is issued first, the time when the invoice is issued.
(2) The sale of goods by means of collection commitment and entrusted bank collection shall be the day when the goods are shipped and the collection procedures are completed;
(3) The sale of goods by credit and installment collection shall be the collection date stipulated in the written contract. The day of payment, if there is no written contract or the written contract does not stipulate the payment date, it will be the day when the goods are shipped;
(4) If the goods are sold by receiving payment in advance, it will be the day when the goods are sent, but the production and sales production period exceeds 12 days For goods such as large machinery and equipment, ships, and aircraft, the date of receipt of the advance payment or the payment date agreed in the written contract shall be the day on which the advance payment is received or the date of payment stipulated in the written contract;
(5) entrusting other taxpayers to sell goods on behalf of others shall be the day when the sales agent's sales list is received or the payment is received. The same day when all or part of the payment is made. If the consignment list and payment have not been received, it will be the day that 180 days have elapsed since the consignment goods were issued;
(6) If a taxpayer engages in acts deemed to be selling goods as listed in items (3) to (8) of Article 4 of these detailed rules, The day the goods are transferred.
Policy basis:
1, " Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax "
2, "Announcement of the State Administration of Taxation on Issues Concerning the Time of Occurrence of Value-Added Tax Obligations" (State Administration of Taxation Announcement No. 40, 2011)
III , Sales of taxable services
Sales of taxable services is the day when the service is provided and the sales payment is received or the receipt for claiming the sales payment is obtained.
Policy basis: "Details for the Implementation of the Interim Regulations of the People's Republic of China on Value-Added Tax"
4. Sales of taxable services
(1) The day when the taxpayer engages in taxable behavior and receives the sales payment or obtains the receipt for claiming the sales payment; if the invoice is issued first, The day the invoice is issued.
Sales payments received refer to payments received by taxpayers during or after the sale of services, intangible assets, or real estate. The day when
obtains the receipt for claiming the sales payment refers to the payment date specified in the written contract; if no written contract is signed or the payment date is not specified in the written contract, it is the day when the transfer of services or intangible assets is completed or the day when the ownership of the real estate is changed.
(2) If a taxpayer provides construction services (abolished as of July 1, 2017) or leasing services in the form of advance payment, the tax liability occurs on the day the advance payment is received.
(3) If the taxpayer engages in the transfer of financial products, it shall be the day when the ownership of the financial products is transferred.
(5) The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT liability occurs.
Policy basis:
1, " Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax " (Finance and Taxation [2016] No. 36 Attachment 1)
2, " Notice on Pilot Policies for Replacing Business Tax with Value-Added Tax in Construction Services " (Finance and Taxation [2017] No. 58)
5. Consignment of goods
1. Deliver goods to other units or individuals for sale on consignment;
2. Sales of goods on consignment.
In the process of entrusting the sale of goods on a consignment basis, the enterprise does not have a consignment list to determine the time when the tax liability occurs:
(1) If the taxpayer sells goods on a consignment basis and has received all or part of the payment before receiving the consignment list, its tax liability The occurrence time is the day when all or part of the payment is received.
(2) If the consignment list and payment have not been received more than 180 days after the consignment goods were sent out, the sales will be deemed to be realized and value-added tax will be levied. The tax liability will occur on the day after 180 days have passed since the consignment goods were sent out.
Policy basis:
1, " Implementation Rules of the Interim Regulations on Value-Added Tax "
2, "Notice of the Ministry of Finance and the State Administration of Taxation on Several Policies for Value-Added Tax" (Finance and Taxation [2005] No. 165)
6. Goods are deemed to be sold:
( 3) Taxpayers with two or more institutions and implementing unified accounting transfer goods from one institution to other institutions for sale, except where the relevant institutions are located in the same county (city);
(4) Will self-produce or entrust goods The processed goods are used for non-VAT taxable items ;
(5) Use self-produced or entrusted processing goods for collective welfare or personal consumption;
(6) Use self-produced, entrusted processing or purchased goods as Investment, providing to other units or individual industrial and commercial households;
(7) Distributing self-produced, entrusted processing or purchased goods to shareholders or investors;
(8) Giving away self-produced, entrusted processing or purchased goods for free other units or individuals.
The taxpayer’s behavior deemed to be the sale of goods listed in items (3) to (8) of Article 4 of these detailed rules shall be the day when the goods are transferred.
Policy basis: "Implementation Rules of the Interim Regulations on Value Added Tax"
7. Services are deemed to be sales:
The following situations are deemed to be sales of services, intangible assets or real estate:
(1) Units or individual industrial and commercial households provide services free of charge to other units or individuals , except for those used for public welfare or targeted at the public.
(2) Units or individuals transfer intangible assets or real estate to other units or individuals free of charge, except for those used for public welfare or targeting the public.
(3) Other circumstances specified by the Ministry of Finance and the State Administration of Taxation.
If a taxpayer encounters the circumstances specified in Article 14 of these Measures, the time when the taxpayer's tax liability occurs is the day when the transfer of services or intangible assets is completed or the day when the ownership of the real estate is changed.
Policy basis: "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" (Annex 1 of Finance and Taxation [2016] No. 36)
8. Loan services:
After a financial enterprise issues a loan, should occur within 90 days from the interest settlement date Interest received and uncollected shall pay value-added tax in accordance with current regulations. Interest receivable and uncollected that occurs after 90 days from the interest settlement date will not be subject to value-added tax temporarily. Value-added tax will be paid according to regulations when the interest is actually received.
The above-mentioned financial enterprises refer to banks (including state-owned, collective, joint-stock, joint venture, foreign-funded banks and other ownership forms of banks), urban credit cooperatives, rural credit cooperatives, trust investment companies, and finance companies.
Policy basis: "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" (Annex 1 of Finance and Taxation [2016] No. 36)
Securities companies, insurance companies, financial leasing companies , securities fund management companies, securities investment funds and other business people After banks, China Banking Regulatory Commission, China Securities Regulatory Commission, China Insurance Regulatory Commission, China Insurance Regulatory Commission and China Insurance Regulatory Commission approve the establishment and operation of financial and insurance businesses to issue loans, the receivable and uncollected interest within 90 days from the interest settlement date shall be subject to value-added tax according to the current regulations. Value-added tax will not be paid temporarily on uncollected interest that occurs after 90 days. Value-added tax will be paid according to regulations when the interest is actually received.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on clarifying value-added tax policies for financial, real estate, development, education and auxiliary services" (Finance and Taxation [2016] No. 140)
If a bank provides loan services and collects interest on a regular basis, the interest will be calculated on the date of interest settlement. All interest income shall be included in the sales volume of the period on the interest settlement date, and value-added tax shall be calculated and paid in accordance with current regulations.
Policy Interpretation: Regarding the timing of tax liability for loan services
Taxpayers provide loan services, and interest is generally settled monthly or quarterly. The announcement clarifies how taxpayers determine the timing of VAT liability for interest income recognized on the interest settlement date.
Policy basis: "Announcement of the State Administration of Taxation on Several Collection and Management Issues in the Pilot Program of Replacing Business Tax with VAT" (No. 53, 2016)
9. Withholding of quality deposits for construction services:
Taxpayers provide construction services to the project contracting party If the pledge deposit and security deposit are withheld from the payable project funds and no invoice is issued, the day when the taxpayer actually receives the pledge deposit or security deposit shall be the time when the tax liability arises.
Policy basis: "Announcement of the State Administration of Taxation on Issues Concerning the Provision of Construction Services Overseas" (No. 69, 2016)
10. Electric Power Products:
The specific provisions on the time when the tax obligations of power generation and power supply enterprises selling power products occur are as follows :
(1) The tax liability for power generation enterprises and other enterprises and institutions selling electricity products occurs on the day when the electricity is connected to the Internet and the confirmation document is issued.
(2) If the power supply enterprise adopts the direct collection method of electricity bill settlement, the sales target belongs to enterprises and institutions on the day when the invoice is issued; if the sales target is an individual resident, the day when the electricity bill payment voucher is issued.
(3) If the power supply enterprise adopts the prepaid electricity bill settlement method, it shall be the day when the electricity is issued.
(4) The electricity products used by power generation and power supply enterprises for non-taxable items , collective welfare, and personal consumption shall be the day when the electricity is generated.
(5) The day when power generation and power supply companies supply electricity to each other, and the meter reading confirmation documents are issued for both parties to check the quantities.
(6) When power generation and power supply enterprises sell goods other than electric products, the time when their tax obligations occur shall be in accordance with the relevant provisions of the "Interim Regulations of the People's Republic of China on Value-Added Tax" and its implementation rules.
Policy basis: "Measures for the Administration of the Collection of Value-Added Tax on Electric Power Products" (State Administration of Taxation Order No. 10)
11. Oil and gas field enterprises:
The tax obligations for productive services provided by oil and gas field enterprises for the production of crude oil and natural gas occur when The day when the oil and gas field enterprise receives the payment for labor service income or obtains the receipt for claiming the payment for labor service income; if the invoice is issued first, it shall be the day when the invoice is issued.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Issuing Measures for the Administration of Value-Added Tax for Oil and Gas Field Enterprises" (Finance and Taxation [2009] No. 8)
12. Imported goods:
Taxpayers import goods on the day of customs declaration.
Policy basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax"
Consumption tax
1. Basic provisions:
Taxable consumer goods produced by taxpayers shall be taxed when the taxpayer sells them. Taxable consumer goods produced by taxpayers for their own use shall not be taxed if they are used for the continuous production of taxable consumer goods; if they are used for other purposes, tax shall be paid when they are transferred for use.
For taxable consumer goods that are entrusted to be processed, unless the entruster is an individual, the entrusted party shall collect and pay taxes when delivering the goods to the entrusting party. For taxable consumer goods entrusted to be processed, if the entrusting party uses them to continuously produce taxable consumer goods, the tax paid is allowed to be deducted in accordance with regulations.
Imported taxable consumer goods are taxed at the time of import declaration.
Policy basis: " Interim Regulations on Consumption Tax of the People's Republic of China "
2. For taxpayers who produce and sell taxable consumer goods
taxpayers who sell taxable consumer goods, the different sales settlement methods are:
1. Use credit sales and installment collection settlement methods , it is the day when the payment date is stipulated in the written contract. If the written contract does not stipulate the payment date or there is no written contract, it is the day when taxable consumer goods are issued;
2. If the advance payment settlement method is adopted, it is the day when taxable consumer goods are issued. ;
3. If collection and acceptance and entrusted bank collection are adopted, it will be the day when taxable consumer goods are issued and the collection procedures are completed;
4. If other settlement methods are adopted, it will be the day when the sales payment is received or the receipt for claiming the sales payment is obtained. .
Policy basis: " Implementation Rules of the Interim Regulations of the People's Republic of China on Consumption Tax "
3. Self-produced taxable consumer goods for self-use
If taxpayers self-produce taxable consumer goods for self-use, the day they are transferred for use.
4. entrusts the processing of taxable consumer goods
If a taxpayer entrusts the processing of taxable consumer goods, the day when the taxpayer takes delivery of the goods.
If the taxable consumer goods entrusted to be processed are sold directly, no consumption tax will be paid. The taxable consumer goods entrusted to be processed by individuals will be recovered by the entrusting party and then pay consumption tax.
If the taxable consumer goods to be recovered by the entrusting party are sold at a tax price no higher than the entrusted party's , they are sold directly and no consumption tax will be paid; if the entrusting party sells them at a tax price higher than those of the entrusted party, they are not For direct sales, consumption tax must be declared and paid in accordance with regulations. The consumption tax collected and paid by the trustee is allowed to be deducted during tax calculation.
5. Import of taxable consumer goods
If a taxpayer imports taxable consumer goods, it shall be the day of import declaration.
Policy basis: "Details for the Implementation of the Interim Regulations on Consumption Tax of the People's Republic of China"
6. Gold and Silver Jewelry
When a taxpayer sells gold and silver jewelry, the tax liability occurs on the day when the sales payment is received or the receipt for claiming the sales payment is obtained; for gifts, For gold and silver jewelry for sponsorship, fund-raising, advertising, samples, employee benefits, awards, etc., the tax liability will be incurred on the day of transfer; for gold and silver jewelry processed with materials, renovated and remade, the tax liability will be incurred on the day of delivery by the trustee of the day.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Adjustment of Consumption Tax on Gold and Silver Jewelry" ((1994) Finance and Taxation No. 95)
7. Self-produced naphtha continuous production
production enterprises will self-produce If the naphtha produced is used by the enterprise to continuously produce taxable consumer goods such as gasoline, no consumption tax shall be paid; if the naphtha is used for the continuous production of non-taxable consumer goods such as , ethylene, or other aspects, consumption tax shall be paid when it is transferred for use.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting and Improving Consumption Tax Policies" (Finance and Taxation [2006] No. 33)
Corporate Income Tax
1. Basic Principles
The calculation of corporate taxable income is based on the occurrence of rights and responsibilities. According to the principle of system, the income and expenses belonging to the current period, regardless of whether the payment is received or paid, will be regarded as the income and expenses of the current period; the income and expenses not belonging to the current period, even if the money has been received and paid in the current period, will not be regarded as the income and expenses of the current period. Except as otherwise provided by these Regulations and the financial and taxation authorities of the State Council.
Policy basis: " Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China "
2. General sales income
Except as otherwise provided by the Enterprise Income Tax Law and the Implementation Regulations, the recognition of corporate sales income must follow the accrual basis Principles and are more substantive than form. Principle .
(1) If the enterprise sells goods that meet the following conditions, the realization of revenue should be recognized:
1. The goods sales contract has been signed, and the company has transferred the main risks and rewards related to the ownership of the goods to the purchaser;
2. The company has The goods sold neither retain the continuing management rights usually associated with ownership nor implement effective control;
3. The amount of income can be measured reliably;
4. The seller's costs incurred or to be incurred can be reliably accounted for.
(2) If the conditions for revenue recognition in the preceding paragraph are met and the following goods are sold through the following methods, the revenue realization time shall be recognized in accordance with the following provisions:
1. If the goods sold are by collection and payment, the revenue shall be recognized when the collection procedures are completed.
2. If the goods sold are paid in advance, the revenue will be recognized when the goods are shipped.
3. If the goods sold require installation and inspection, revenue will be recognized when the buyer accepts the goods and the installation and inspection are completed. If the installation program is relatively simple, revenue can be recognized when the goods are shipped. 4. If the goods sold are entrusted with consignment by paying handling fees, the revenue will be recognized when the consignment list is received.
(3) If the goods are sold through after-sales repurchase, the revenue of the sold goods shall be recognized based on the selling price, and the repurchased goods shall be treated as purchased goods. If there is evidence that the conditions for recognition of sales revenue are not met, if financing is provided by selling goods, the amount received should be recognized as a liability. If the repurchase price is greater than the original selling price, the difference should be recognized as interest expense during the repurchase period.
(4) If the sold goods are exchanged for old ones, the revenue from the sold goods shall be recognized in accordance with the revenue recognition conditions of the sold goods, and the recycled goods shall be treated as purchased goods.
(5) The price deductions given by an enterprise from the price of goods in order to promote the sales of goods are commercial discounts. If the sale of goods involves commercial discounts, the amount of income from the sale of goods shall be determined based on the amount after deducting the commercial discounts. The debt deduction provided by the creditor to the debtor to encourage the debtor to pay within the specified period is cash discount . If the sales of goods involve cash discounts, the amount of revenue from the sales of goods shall be determined based on the amount before deducting the cash discount. When the cash discount actually occurs Deducted as a finance expense. The discounts given by the enterprise on the selling price due to the unqualified quality of the goods sold are sales discounts; the returns made by the enterprise due to the quality and variety of the goods sold do not meet the requirements are sales returns. If sales discounts and sales returns occur for goods sold for which the enterprise has confirmed sales revenue, the revenue from goods sold in the current period shall be offset in the current period.
Policy basis: "Notice of the State Administration of Taxation on Several Issues Concerning the Recognition of Corporate Income Tax Revenue" (Guo Shui Han [2008] No. 875)
3. Recognition of income in installments
The following production and operation businesses of enterprises can recognize the realization of income in installments:
(1 ) If the goods are sold by installment payment, the realization of the income shall be recognized according to the payment date agreed in the contract;
(2) The enterprise is entrusted to process and manufacture large-scale machinery and equipment, ships, and aircraft, and is engaged in construction, installation, and assembly engineering business or provides other services. If the labor service, etc., lasts for more than 12 months, the income will be recognized based on the completion progress or the workload completed within the tax year.
Article 24 If revenue is obtained through product sharing, the realization of revenue shall be recognized based on the date when the enterprise distributes the product, and the amount of revenue shall be determined based on the fair value of the product.
Policy basis: "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China"
4. Income from donations
The income from donations mentioned in Item (8) of Article 6 of the Enterprise Income Tax Law refers to income received by an enterprise from other enterprises, organizations or monetary assets and non-monetary assets given free of charge by individuals.
accepts donation income and recognizes the realization of income based on the date of actual receipt of donated assets.
Policy basis: "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China"
5. Income from the provision of labor services
At the end of each tax period, if the results of the transaction of providing labor services can be reliably estimated, the completion progress (percentage of completion) method should be used to confirm the income from the provision of labor services. .
(1) The results of the transaction for providing services can be reliably estimated, which means that the following conditions are met at the same time:
1. The amount of income can be reliably measured;
2. The completion progress of the transaction can be reliably determined;
3. What has happened and what will happen in the transaction costs can be reliably calculated.
(2) To determine the completion progress of labor services provided by an enterprise, the following methods can be used:
1. Measurement of completed work;
2. The proportion of labor services provided to the total amount of labor services;
3. The proportion of incurred costs to total costs.
(3) The enterprise shall determine the total labor service income based on the contract or agreement price received or receivable from the party receiving labor services, and multiply the total labor service income at the end of the tax period by the completion progress, deducting the accumulated recognized labor service income in previous tax years. , is recognized as labor service income for the current period; at the same time, the amount based on the estimated total cost of providing labor services multiplied by the completion progress and deducting the cumulative recognized labor costs in previous tax periods is carried forward as the labor service cost for the current period.
(4) If the following services provided meet the conditions for revenue recognition, revenue shall be recognized in accordance with regulations:
1. Installation fee. Revenue should be recognized based on the installation completion progress. The installation work is conditional on the sale of the product, and the installation fee is recognized as revenue when the sale of the product is confirmed.
2. Charges for publicity media. Revenue should be recognized when the relevant advertising or commercial activities appear to the public. The production fees for advertisements should be recognized as revenue based on the completion progress of the advertisements.
3. Software fee. Charges for developing software for specific customers should be recognized as revenue based on the completion progress of the development.
4. Service fee. The service fees included in the selling price of goods are distinguishable, and revenue is recognized in installments during the period when services are provided.
5. Charges for artistic performances, banquets and other special events. Revenue is recognized when relevant activities occur. If the charges involve several activities, the amount collected in advance should be reasonably allocated to each activity and the revenue should be recognized separately.
6. Membership fee. Applying for membership or becoming a member only allows you to obtain membership. If all other services or goods are charged separately, revenue will be recognized when the membership fee is obtained.After applying for membership or becoming a member, if members can obtain various services or goods without paying during the membership period, or sell goods or provide services at a lower price than non-members, the membership fee shall be recognized in installments throughout the benefit period. income.
7. Royalty fee. For royalties for the provision of equipment and other tangible assets, revenue is recognized when the assets are delivered or ownership of assets is transferred; for royalties for the provision of initial and subsequent services, revenue is recognized when the services are provided.
8. Labor fee. The labor fees collected for providing repetitive services to customers over a long period of time are recognized when the relevant labor activities occur.
Policy basis: "Notice of the State Administration of Taxation on Several Issues Concerning the Recognition of Enterprise Income Tax Income" (Guo Shui Han [2008] No. 875)
6. Interest income
The interest income referred to in Item (5) of Article 6 of the Enterprise Income Tax Law is It refers to the income that an enterprise obtains from providing funds to others for use but does not constitute equity investment, or from others occupying the enterprise's funds, including income from deposit interest, loan interest, bond interest, arrears interest, etc.
Interest income is recognized based on the date when the debtor pays interest as stipulated in the contract.
Policy basis: "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China"
(1) Loans issued by financial enterprises in accordance with regulations are not overdue loans (including extensions, the same below), and should be based on the principle of collecting interest first and then collecting principal. The interest is calculated based on the interest rate confirmed in the loan contract and the period for settling the interest, and the realization of the income is recognized on the date when the debtor pays the interest; it is an overdue loan, and the interest receivable that occurs after the overdue period should be paid on the date of actual receipt, or Although it is not actually received, the realization of the income is recognized on the date when it is recognized as interest income in accounting.
(2) If the interest receivable of a financial enterprise that has been recognized as interest income has not been collected after 90 days overdue, and the interest income of the current period has been offset in accounting, it will be allowed to be deducted from the taxable income of the current period.
(3) If a financial enterprise has offset the interest income receivable and uncollected, when it is recovered in subsequent years, it shall be included in the taxable income of the current period to calculate tax.
Policy basis: "Announcement of the State Administration of Taxation on the Recognition of Interest Income from Loans to Financial Enterprises" (State Administration of Taxation Announcement No. 23, 2010)
Time confirmation of interest income on government bonds:
1. According to Article 18 of the Implementation Regulations of the Enterprise Income Tax Law It stipulates that the interest income from the treasury bonds obtained by enterprises investing in treasury bonds from the finance department of the State Council (hereinafter referred to as the issuer) shall be recognized on the date when the interest is payable when the treasury bonds are issued.
2. When an enterprise transfers treasury bonds, the realization of interest income should be recognized when the income from the treasury bond transfer is recognized.
Policy basis: "Announcement of the State Administration of Taxation on the Treatment of Corporate Income Tax on Corporate Treasury Bond Investment Business" (State Administration of Taxation Announcement No. 36, 2011)
7. Real Estate Sales Income
1. Completion Conditions
Article 3 Corporate Real Estate Development Business operations include land development, construction and sales of residential buildings, commercial buildings and other buildings, attachments, supporting facilities and other development products. In addition to land development, other development products that meet one of the following conditions shall be deemed to have been completed:
1. The completion certificate of the development product has been submitted to the real estate management department for filing.
2. The developed products have been put into use.
3. The developed product has obtained the initial property rights certificate.
Policy basis: Notice of the State Administration of Taxation on the issuance of the " Corporate Income Tax Treatment Measures for Real Estate Development and Operation Business " (Guo Shui Fa [2009] No. 31)
According to the "Notice of the State Administration of Taxation on the Collection of Corporate Income Tax on Real Estate Development and Operation Business" (Guo Shui Fa [2006] No. 31) The spirit of the regulations and Article 3 of the "Notice of the State Administration of Taxation on Issuing the Measures for the Treatment of Corporate Income Tax on Real Estate Development and Operation Business" (Guo Shui Fa [2009] No. 31) stipulates that real estate development enterprises build, Regardless of whether the quality of the developed product has passed the acceptance inspection, or whether the completion (completion) filing procedures and accounting final settlement procedures have been completed, when the enterprise starts to go through the delivery procedures of the developed product (including check-in procedures), or has begun to actually put it into use, it is The developed product shall be deemed to have been completed when it is put into use. Real estate development enterprises should promptly settle the tax calculation costs of development products in accordance with regulations, and calculate the enterprise's taxable income for the current year.
Policy basis: "Notice of the State Administration of Taxation on Confirmation of Completion Conditions for Development Products of Real Estate Development Enterprises" (Guo Shui Han [2010] No. 201)
Second: Income Scope
Article 5 The scope of sales income from developed products is the sale of developed products All prices obtained during the process include cash, cash equivalents and other economic benefits. Various funds, fees and surcharges collected by the enterprise on behalf of relevant departments, units and enterprises, if included in the price of the developed product or invoiced by the enterprise, shall all be recognized as sales revenue in accordance with regulations; if they are not included in the price of the developed product and are invoiced by the enterprise, Invoices issued by other collecting departments and units can be managed as collection and remittance funds.
Policy basis: Notice of the State Administration of Taxation on the issuance of the "Measures for the Treatment of Corporate Income Tax on Real Estate Development and Operation Business" (Guo Shui Fa [2009] No. 31)
Third: Confirmation Time
Article 6 The enterprise shall formally sign the "Real Estate Sales Contract" or The income obtained from " Real Estate Pre-sale Contract " should be recognized as the realization of sales income, specifically in accordance with the following provisions:
1. If the development product is sold by a one-time full payment method, the price should be collected after the actual payment or claim is obtained. The realization of revenue is recognized on the date of payment receipt (right).
2. If the development product is sold by installment collection, the revenue should be recognized according to the price and payment date agreed in the sales contract or agreement. If the payer pays in advance, the revenue will be recognized on the actual payment date.
3. If a development product is sold through a bank mortgage, the amount of revenue should be determined based on the price stipulated in the sales contract or agreement. The down payment should be recognized as revenue on the date of actual receipt, and the balance should be recognized as revenue on the date the bank mortgage loan is transferred. realization.
4. If the developed products are sold on an entrusted basis, the realization of income shall be recognized according to the following principles:
(1) If the developed products are entrusted to be sold by paying a handling fee, the price agreed upon in the sales contract or agreement shall be paid upon receipt by the entrusted party. Revenue is recognized on the date the developed product list is sold.
(2) The entrusted sale of developed products is deemed to be a buyout, which is a sales contract or agreement signed between the enterprise and the buyer, or a sales contract or agreement jointly signed by the enterprise, the trustee, and the buyer. If the sales contract or agreement If the agreed price is higher than the buyout price, the price calculated based on the price agreed in the sales contract or agreement shall be recognized on the date of receipt of the list of developed products sold by the trustee; if it belongs to the first two cases, the sales contract or If the price agreed in the agreement is lower than the buyout price, and the trustee signs a sales contract or agreement with the buyer, the revenue calculated based on the buyout price shall be recognized on the date of receipt of the list of developed products sold by the trustee. .
(3) If a base price (guaranteed base price) is adopted and a two-party share-sharing method is adopted to entrust the sale of developed products beyond the base price, the enterprise and the buyer sign a sales contract or agreement, or the enterprise, the trustee, and the buyer jointly sign a sales contract or agreement. If the price agreed in the sales contract or agreement is higher than the base price, the price calculated based on the price agreed in the sales contract or agreement shall be recognized on the date of receipt of the list of developed products sold by the trustee, and the enterprise shall pay according to regulations. The entrusted party's share shall not be directly deducted from the sales revenue; if the price stipulated in the sales contract or agreement is lower than the base price, the revenue shall be recognized on the date of receipt of the list of developed products sold by the entrusted party based on the base price. accomplish. If the sales contract is signed directly between the trustee and the buyer, the revenue shall be recognized based on the base price plus the share obtained in accordance with regulations on the date of receipt of the list of developed products sold by the trustee.
(4) If the development product is entrusted to be sold through underwriting, during the underwriting period, the realization of income can be recognized according to the relevant provisions of the underwriting contract and with reference to the above provisions 1 to 3; for the developed products that have not been sold after the expiration of the underwriting period, the enterprise shall The realization of revenue is recognized based on the price and payment method agreed in the underwriting contract or agreement.
Policy basis: Notice of the State Administration of Taxation on the issuance of the "Measures for the Treatment of Corporate Income Tax on Real Estate Development and Operation Business" (Guo Shui Fa [2009] No. 31)
Fourth: Confirmation Method
Article 7 Enterprises will use developed products for donations, sponsorships, Employee benefits, incentives, external investment, distribution to shareholders or investors, debt repayment, exchange for non-monetary assets of other enterprises, institutions and individuals, etc., shall be regarded as sales when the ownership or use rights of the developed products are transferred, or when the actual ownership or use rights of the products are transferred. The realization of income (or profit) is recognized when interest rights are obtained. The method and order of recognizing income (or profit) is:
1. Determined based on the market sales price of similar products developed by the company in the recent past or the most recent month of the year;
2. Determined by the competent tax authorities with reference to the local market fair value of similar developed products;
3. According to the development price The cost profit margin of the product is determined. The cost profit rate of developed products shall not be less than 15%, and the specific proportion shall be determined by the competent tax authority.
Article 8 The taxable gross profit margin of an enterprise's sales of unfinished developed products shall be determined by the State Taxation Bureau and the local taxation bureau of each province, autonomous region, and municipality directly under the Central Government in accordance with the following regulations:
1. The development project is located in the People's Government of the province, autonomous region, municipality directly under the Central Government, and city under separate state planning For urban areas and suburbs of the city where it is located, it shall not be less than 15%.
2. If the development project is located in urban areas and suburbs of prefecture-level cities, it shall not be less than 10%.
3. If the development project is located in other areas, the amount shall not be less than 5%.
4. For affordable housing , price-limited housing and dilapidated housing, the rate shall not be less than 3%.
Article 9: For income derived from the sale of unfinished developed products, an enterprise shall first calculate the estimated gross profit quarterly (or monthly) based on the estimated taxable gross profit rate, and include it in the taxable income of the current period. After the development of the product is completed, the enterprise should promptly settle its tax calculation costs and calculate the actual gross profit of the previous sales revenue. At the same time, the difference between the actual gross profit and the corresponding estimated gross profit shall be included in the company's current project and other projects in the current year. Consolidated taxable income.
During the annual tax return, the company must issue a report on the adjustment of the difference between the actual gross profit and the estimated gross profit of the product developed, as well as other relevant information required by the tax authorities.
Policy basis: Notice of the State Administration of Taxation on the issuance of the "Measures for the Treatment of Enterprise Income Tax on Real Estate Development and Operation Business" (Guo Shui Fa [2009] No. 31)
8. Rental income
Rent as referred to in Item (6) of Article 6 of the Enterprise Income Tax Law Income refers to the income obtained by an enterprise from providing the right to use fixed assets, packaging materials or other tangible assets.
Policy basis: "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China"
Article 10 If a company's newly developed products are not completed or before the initial registration of real estate or the ownership certificate is obtained, and a lease reservation agreement is signed with the lessee, the self-developed product will be delivered From the date of use by the lessee, the pre-lease price obtained by the lessor shall be recognized as income based on the rent.
9. Technology transfer income
Technology license transfer income should be recognized based on the date when the licensee pays the license fee as stipulated in the transfer agreement.
Policy basis: "Announcement on Issues Concerning Corporate Income Tax on Income from Licensed Technology Transfer" (State Administration of Taxation Announcement No. 82 of 2015)
10. Royalty Income
Royalty income shall be based on the franchise stipulated in the contract. The realization of revenue is recognized on the date when the royalties are payable by the right user.
Policy basis: "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China"
11. Income from debt restructuring
When an enterprise undergoes debt restructuring, the realization of the income should be recognized when the debt restructuring contract or agreement takes effect.
Policy basis: "Notice of the State Administration of Taxation on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law" (Guo Shui Han [2010] No. 79)
12. Income from equity transfer
Income from the transfer of equity by an enterprise shall be effective and completed when the transfer agreement is completed The realization of income is recognized when the equity change procedure is carried out. The income from the transfer of equity is the income from the transfer of equity after deducting the costs incurred to acquire the equity. When calculating the income from equity transfer, the enterprise shall not deduct the amount that may be distributed based on the equity from the retained earnings of shareholders such as the undistributed profits of the invested enterprise.
Policy basis: "Notice of the State Administration of Taxation on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law" (Guo Shui Han [2010] No. 79)
13. Dividends, dividends and other equity investment income
Article 6 of the Enterprise Income Tax Law The dividends, dividends and other equity investment income referred to in item (4) refer to the income that the enterprise obtains from the investee due to equity investment.
Dividends, bonuses and other equity investment income, unless otherwise specified by the finance and tax authorities of the State Council, are recognized based on the date when the investee makes the profit distribution decision.
Policy basis: "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China"
Dividends, bonuses and other income obtained from corporate equity investments shall be determined based on the date when the shareholders' meeting or shareholders' meeting of the invested enterprise makes a decision on profit distribution or stock transfer. .
If the invested enterprise converts the capital reserve formed by the equity (ticket) premium into equity capital, it will not be regarded as dividends or bonus income of the investor enterprise, and the investor enterprise shall not increase the tax basis of the long-term investment.
Policy basis: "Notice of the State Administration of Taxation on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law" (Guo Shui Han [2010] No. 79)
14. Investment in Non-monetary Assets
Enterprises investing externally with non-monetary assets should When the investment agreement takes effect and the equity registration procedures are completed, the realization of the non-monetary asset transfer income is recognized.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Corporate Income Tax Policies for Non-monetary Asset Investment" (Finance and Taxation [2014] No. 116)
Non-monetary asset investment behavior between related enterprises, 12 days after the investment agreement takes effect If the equity change registration procedures have not been completed within three months, the realization of the non-monetary asset transfer income will be recognized when the investment agreement takes effect.
Policy basis: "Announcement of the State Administration of Taxation on Issues Concerning the Collection and Administration of Corporate Income Tax on Non-monetary Asset Investments" (State Administration of Taxation Announcement No. 33 of 2015)
Personal Income Tax
1. Basic Provisions
Comprehensive income obtained by resident individuals, on an annual basis Calculate personal income tax; if there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis; if it is necessary to handle the final settlement, the tax shall be paid between March 1 and June of the following year in which the income is obtained. Complete the final settlement within thirty days. The withholding and prepayment measures shall be formulated by the taxation department of the State Council.
When a taxpayer obtains business income, personal income tax is calculated on an annual basis. The taxpayer shall submit a tax return to the tax authority within 15 days after the end of each month or quarter and prepay the tax; on March 30 of the following year in which the income is obtained, Complete settlement and settlement one day in advance.
Personal income tax is calculated on a monthly or per-time basis for taxpayers' income from interest, dividends, bonuses, property rental income, property transfer income and incidental income. If there is a withholding agent, the withholding agent shall withhold it on a monthly or per-time basis. Pay taxes.
If a taxpayer obtains taxable income without a withholding agent, he shall submit a tax return to the tax authority and pay the tax within the fifteenth day of the month following the month in which the income is obtained.
If a taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year in which the income is obtained; if the tax authority notifies a time limit for payment, the taxpayer shall pay the tax within the time limit. Paying Taxes.
Resident individuals who obtain income from outside China shall declare tax within March 1st to June 30th of the following year in which the income is obtained.
Non-resident individuals who obtain wages and salaries from more than two places in China must declare and pay tax within the 15th day of the month following the month in which they obtain the income.
If a taxpayer cancels his or her Chinese household registration due to emigrating overseas, he or she should handle tax settlement before canceling his or her Chinese household registration.
Policy basis: "Personal Income Tax Law of the People's Republic of China"
2. Table summary
Vehicle and vessel tax
1. Basic provisions
Vehicle and vessel tax liability occurs in the month when ownership or management rights of vehicles and vessels are obtained.
Policy basis: "Vehicle and Vessel Tax Law of the People's Republic of China"
Vehicle and vessel tax is declared annually, calculated on a monthly basis, and paid in one go. The tax year is from January 1 to December 31 of the Gregorian calendar.
The month in which ownership or management rights of a vehicle or vessel are obtained as mentioned in Article 8 of the Vehicle and Vessel Tax Law shall be the month in which the date stated on the invoice or other supporting documents for purchasing the vehicle or vessel shall prevail.
Policy basis: "Regulations on the Implementation of the Vehicle and Vessel Tax Law of the People's Republic of China" (State Council Order No. 611)
2. Newly purchased vehicles and vessels
For new vehicles and vessels purchased, the tax payable in the year of purchase shall be calculated on a monthly basis starting from the month when the tax liability occurs. The tax payable is the annual tax payable divided by 12 multiplied by the number of taxable months.
Policy basis: "Regulations on the Implementation of the Vehicle and Vessel Tax Law of the People's Republic of China"
For new motor vehicles purchased, the tax payable in the year of purchase is calculated on a monthly basis from the month of purchase to the end of the year. For motor vehicles purchased domestically, the purchase date shall be based on the date stated in the "Uniform Invoice for Motor Vehicle Sales"; for imported motor vehicles, the purchase date shall be based on the date stated on the "Special Customs Duties Payment Book".
Policy basis: "Announcement of the State Administration of Taxation and China Insurance Regulatory Commission on matters related to the collection and repayment of motor vehicle and vessel tax" (State Administration of Taxation and China Insurance Regulatory Commission Announcement No. 75, 2011)
3. Stolen and robbed, Scrapped or Lost Vehicles and Vessels
If a tax-paid vehicle or vessel is stolen, robbed, scrapped, or lost within a tax year, the taxpayer may apply to the competent tax authority in the place where the tax is paid for a refund of the stolen vehicle or vessel based on the certificate issued by the relevant administrative agency and the tax payment voucher. , tax from the month of scrapping or loss to the end of the tax year.
If a stolen vehicle or vessel that has been processed for tax refund is recovered, the taxpayer shall calculate and pay vehicle and vessel tax from the month when the public security organ issues the relevant certificate.
Policy basis: "Regulations on the Implementation of the Vehicle and Vessel Tax Law of the People's Republic of China"
If a tax-paid vehicle or vessel is scrapped or lost due to an earthquake disaster, the taxpayer may apply for a refund of the tax from the month of scrapping or loss to the end of the current year.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on the Conscientious Implementation of Tax Policies for Earthquake Relief and Post-Disaster Reconstruction" (Finance and Taxation [2008] No. 62)
4. Transfer of tax-paid vehicles
Vehicles and vessels that have paid vehicle and vessel tax within the same tax year For transfers, no additional tax will be paid, and no tax will be refunded.
Policy basis: "Regulations on the Implementation of the Vehicle and Vessel Tax Law of the People's Republic of China"
If a vessel that has paid vehicle and vessel tax is transferred in the same tax year, no tax refund will be given in the original place of registration, and no tax will be paid in the new place of registration with the tax payment certificate, new registration The local maritime administration agency shall record the duty payment voucher number of the above-mentioned ship and the name of the tax authority or maritime administration agency that issued the voucher, and keep a copy of the duty payment voucher on file for future reference.
Policy basis: "Announcement of the State Administration of Taxation and the Ministry of Transport on Issuing the Management Measures for the Entrusted Collection of Vessel and Vessel Taxes" (State Administration of Taxation and the Ministry of Transport Announcement No. 1, 2013)
5. Purchase of ships
Purchase of new ships, purchases The tax payable for the current year is calculated on a monthly basis from the time when the tax liability occurs to the end of the year. The calculation formula is:
tax payable = annual tax payable × number of taxable months/12
number of taxable months = 12 - time when tax obligation occurs (month) + 1
Among them, the time when tax obligation occurs is when the taxpayer obtains ownership or management of the ship. The month in which the right is granted shall be the month in which the date stated on the invoice or other supporting documents for purchasing the ship shall prevail.
Policy basis: "Announcement of the State Administration of Taxation and the Ministry of Transport on Issuing Management Measures for Entrusted Collection of Vessel and Vessel Taxes" (State Administration of Taxation and the Ministry of Transport Announcement No. 1, 2013)
6. Vehicles and vessels returned due to quality problems
Already paid If a vehicle or vessel subject to vehicle and vessel tax is returned to the manufacturer or dealer due to quality reasons, the taxpayer may apply to the competent tax authority in the place where the tax is paid for a refund of the tax from the month of return to the end of the tax year. The month of return shall be the month of the date stated on the return invoice.
Policy basis: "Announcement of the State Administration of Taxation on Several Issues Concerning the Collection and Administration of Vehicle and Vessel Tax" (State Administration of Taxation Announcement No. 42 of 2013)
Vehicle Purchase Tax
1. Basic Provisions
The tax liability for vehicle purchase tax occurs when the taxpayer purchases it The day the vehicle becomes taxable. Taxpayers shall declare and pay vehicle purchase tax within 60 days from the date of occurrence of tax liability.
The term “acquisition” as used in this Law refers to the act of acquiring and using taxable vehicles by purchasing, importing, self-producing, receiving gifts, winning awards, or other means.
Policy basis: "Vehicle Purchase Tax Law of the People's Republic of China "
2. Specific time
The time when the tax liability for vehicle purchase tax occurs shall be the time indicated on the vehicle-related certificate obtained by the taxpayer when purchasing a taxable vehicle.
Policy basis: "Announcement on Specific Policies on Vehicle Purchase Tax" (Announcement No. 71 of the Ministry of Finance and the State Administration of Taxation in 2019)
3. Different purchase situations
The time when the tax obligation occurs as mentioned in Article 12 of the "Vehicle Purchase Tax Law", Determined according to the following circumstances:
(1) If a taxable vehicle is purchased for personal use, the date of purchase is the date of purchase, that is, the date of issuance of the vehicle-related price voucher.
(2) For imported taxable vehicles for self-use, the date of import is the date of issuance of the Customs Import Value-Added Tax Special Payment Letter or other valid vouchers.
(3) For self-produced, donated, awarded or otherwise acquired taxable vehicles for self-use, the date of acquisition shall be the date on which the contract, legal document or other valid certificate becomes effective or issuance.
Policy basis: "Announcement of the State Administration of Taxation on Matters Concerning the Collection and Management of Vehicle Purchase Tax" (State Administration of Taxation Announcement No. 26, 2019)
4. Changes in vehicle use are no longer within the scope of tax exemptions
The procedures for tax exemption and tax reduction have been completed If the vehicle no longer falls within the scope of tax exemption or tax reduction due to transfer, change of use, etc., the time when the tax liability occurs is the date when the vehicle is transferred or the use is changed.
Policy basis: "Announcement of the State Administration of Taxation on Matters Concerning the Collection and Management of Vehicle Purchase Tax" (State Administration of Taxation Announcement No. 26, 2019)
Farmland Occupation Tax
1. Basic Provisions:
The tax liability for farmland occupation tax occurs when The day when the taxpayer receives the written notice from the natural resources authority to handle the formalities for occupying cultivated land. Taxpayers shall declare and pay farmland occupation tax within thirty days from the date of occurrence of tax liability.
Policy basis: "Farmland Occupation Tax Law of the People's Republic of China"
2. Occupation of cultivated land without approval:
If cultivated land is occupied without approval, the time when the obligation to pay cultivated land occupation tax occurs is the day when the taxpayer actually occupies the cultivated land as determined by the natural resources department. .
Policy basis: "Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Agriculture and Rural Affairs, Ministry of Ecology and Environment on Issuing the Implementation Measures of the Farmland Occupation Tax Law of the People's Republic of China" (Ministry of Finance Announcement No. 81, 2019)
3. Damage to cultivated land
due to digging The tax liability for cultivated land damaged by mining subsidence, occupation, pollution, etc. occurs on the day when the natural resources, agriculture and rural areas and other relevant departments determine that the cultivated land was damaged.
Policy basis: "Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Agriculture and Rural Affairs, Ministry of Ecology and Environment on Issuing the Implementation Measures of the Farmland Occupation Tax Law of the People's Republic of China" (Ministry of Finance Announcement No. 81, 2019)
4. Changes in land use
In accordance with After the arable land occupation tax is exempted or reduced according to the first and second paragraphs of Article 7 of this Law, if the taxpayer changes the original use of the land and is no longer exempt from or reduced the arable land occupation tax, the tax amount shall be calculated according to the local applicable tax rate. Pay back farmland occupation tax.
Policy basis: "Farmland Occupation Tax Law of the People's Republic of China"
According to the provisions of Article 8 of the Tax Law, if a taxpayer changes the use of the original land and it is no longer exempt or reduced, it should declare within 30 days from the date of change of use. The back tax is calculated based on the actual area of cultivated land occupied when the use is changed and the local applicable tax amount when the use is changed.
Policy basis: "Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Agriculture and Rural Affairs, Ministry of Ecology and Environment on Issuing the Implementation Measures of the Farmland Occupation Tax Law of the People's Republic of China" (Ministry of Finance Announcement No. 81, 2019)
According to the Eighth Law of the People's Republic of China on Farmland Occupation Tax According to the provisions of Article 1, if a taxpayer changes the use of the original land and needs to pay back the cultivated land occupation tax, the tax liability occurs on the day the use is changed, specifically: if the use is approved, the tax liability occurs when the taxpayer receives the approval document. On the same day; if the use is changed without approval, the tax liability occurs on the day when the natural resources department determines that the taxpayer changed the use of the original land.
Policy basis: "Announcement of the State Administration of Taxation on Matters Concerning the Collection and Management of Farmland Occupation Tax" (State Administration of Taxation Announcement No. 30, 2019)
5. Determination of land occupation time
Taxpayer land occupation type, land area and land occupation The time and other tax declaration data shall be subject to the relevant materials provided by the natural resources and other relevant departments; if the relevant materials are not provided or the material information is incomplete, after an application is made by the competent tax authority, the natural resources and other relevant departments shall start from the date of receipt of the application. A determination opinion will be issued within 30 days.
Policy basis: "Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Natural Resources, Ministry of Agriculture and Rural Affairs, Ministry of Ecology and Environment on Issuing the Implementation Measures of the Farmland Occupation Tax Law of the People's Republic of China" (Ministry of Finance Announcement No. 81, 2019)
Occupying taxable land without approval For taxpayers, their tax liability occurs on the day when the natural resources authorities determine that they actually occupy the land.
Policy basis: "Announcement of the State Administration of Taxation on Matters Concerning the Collection and Management of Farmland Occupation Tax" (State Administration of Taxation Announcement No. 30 of 2019)
Resource Tax
1. Basic Provisions
Taxpayers sell taxable products, and when tax obligations occur It is the day when the sales payment is received or the receipt for claiming the sales payment is obtained; for self-use of taxable products, the tax liability occurs on the day when the taxable products are transferred.
Policy basis: "Resource Tax Law of the People's Republic of China"
2. Mining or producing taxable products for self-use
Taxpayers who mine or produce taxable products for self-use shall pay resource tax in accordance with the provisions of this law; however, self-use for continuous production is taxable Products are not subject to resource tax.
Situations in which taxpayers use taxable products for their own use shall pay resource tax, including when taxpayers use taxable products for non-monetary asset exchange, donation, debt repayment, sponsorship, fund-raising, investment, advertising, samples, employee benefits, profit distribution, or Continuous production of non-taxable products, etc.
Policy basis: "Resource Tax Law of the People's Republic of China", "Announcement of the Ministry of Finance and the State Administration of Taxation on the Implementation Standards on Issues Related to Resource Tax" (Announcement No. 34 of the Ministry of Finance and the State Administration of Taxation in 2020)
3. Water Resources Tax
Water Resources Tax The tax liability occurs on the day when the taxpayer draws water resources.
Policy basis: "Notice of the Ministry of Finance, State Administration of Taxation, and Ministry of Water Resources on Issuing the "Implementation Measures for Expanding the Pilot Program of Water Resources Tax Reform" (Finance and Taxation [2017] No. 80)
4. Sino-foreign cooperative exploration of onshore and offshore oil
November 1, 2011 Those who have recently concluded a contract for Sino-foreign cooperative exploration of onshore and offshore oil resources in accordance with the law shall continue to pay mining area usage fees in accordance with relevant national regulations during the validity period of the contract and will not pay resource taxes; after the expiration of the contract, resource taxes shall be paid in accordance with the law.
Policy basis: "Resource Tax Law of the People's Republic of China"
5. Determination of the time of occurrence of tax liability for different sales methods
1. If a taxpayer adopts the installment collection and settlement method, the time of occurrence of tax liability shall be the day of the payment date stipulated in the sales contract. ;
2. If a taxpayer adopts the payment method of payment in advance, the time when the tax liability occurs is the day when the taxable products are issued;
3. If the taxpayer adopts other settlement methods, the time when the tax liability occurs is when the sales payment is received or the sales claim is obtained. The day of receipt of payment.
Policy basis: "Details for the Implementation of the Interim Regulations on Resource Tax of the People's Republic of China" (Order No. 66 of the Ministry of Finance and the State Administration of Taxation of the People's Republic of China) (Note: Temporary storage, this document has not been abolished)
6. Time of occurrence of withholding and payment obligations
The time when the resource tax withholding agent's tax obligation to withhold and pay the tax occurs is the day when the payment for goods is made.
Policy basis: "Implementation Rules for the Interim Regulations on Resource Tax of the People's Republic of China" (Order No. 66 of the Ministry of Finance and the State Administration of Taxation of the People's Republic of China) (Note: Temporary storage, this document has not yet been abolished)
Tax declaration deadline:
(1) Resource tax
Resource tax is declared and paid on a monthly or quarterly basis; if it cannot be calculated and paid according to a fixed period, it can be declared and paid on a per-time basis.
Taxpayers who declare and pay on a monthly or quarterly basis shall file tax returns and pay taxes to the tax authorities within fifteen days from the end of the month or quarter; Within fifteen days, file tax returns and pay taxes to the tax authorities.
Policy basis: "Resource Tax Law of the People's Republic of China"
(2) Water resources tax
Except for water used for agricultural production, water resources tax is levied on a quarterly or monthly basis and is determined by the competent tax authorities based on the actual situation. Water resources tax can be levied annually on water used for agricultural production exceeding the prescribed limit. If the tax cannot be calculated according to a fixed period, the tax can be declared on a per-time basis.
Taxpayers shall declare tax within 15 days from the expiration of the tax period or the date of occurrence of tax liability.
Policy basis: "Notice of the Ministry of Finance, State Administration of Taxation and the Ministry of Water Resources on Issuing the "Implementation Measures for Expanding the Pilot Program of Water Resources Tax Reform" (Finance and Taxation [2017] No. 80)
Deed tax
1. Basic provisions
The time when the tax obligation of deed tax occurs is The day when the taxpayer signs the land or house ownership transfer contract, or the day when the taxpayer obtains other certificates in the nature of the land or house ownership transfer contract.
Policy basis: "Deed Tax Law of the People's Republic of China"
2. Specific provisions
(1) If the ownership of land or houses is transferred due to effective legal documents of the people's court, arbitration committee or supervisory documents issued by the supervisory authority, the tax liability shall The time of occurrence is the day when legal documents etc. become effective.
(2) If the deed tax has been reduced or exempted due to changes in the use of land or houses, etc., the tax liability occurs on the day when the use of the land or houses is changed.
(3) If the land transfer price needs to be paid due to changes in land properties, floor area ratio and other land use conditions, and deed tax must be paid, the tax liability occurs on the day the land use conditions are changed.
If the above situation occurs and it is no longer necessary to register land or house ownership according to regulations, the taxpayer should declare and pay the deed tax within 90 days from the date of tax liability.
Policy basis: "Announcement on the Implementation Standards for Certain Matters of the Deed Tax Law" (Announcement No. 23 of the Ministry of Finance and the State Administration of Taxation, 2021)
When a home buyer purchases a house with a mortgage or mortgage loan, when he obtains the mortgage certificate from the bank , the transfer of property rights between the house purchaser and the original owner has been completed, the deed tax liability has occurred, and the deed tax must be paid in accordance with the law.
Policy basis: State Administration of Taxation’s letter of approval on the levy of deed tax on the purchase of commercial housing with mortgage loans [1999] No. 613
Urban maintenance and construction tax
1. Basic provisions
The time when the tax obligation of urban maintenance and construction tax occurs and the payment of value-added tax and consumption tax The obligation occurs at the same time and is paid at the same time as value-added tax and consumption tax respectively.
Policy basis: "Urban Maintenance and Construction Tax Law of the People's Republic of China"
Two , export enterprises to achieve tax exemption
The current tax exemption amount that has been formally reviewed and approved by the State Taxation Bureau should be included in the urban maintenance and construction tax and education surcharge. Within the taxation scope, urban maintenance and construction tax and education surcharge are levied according to the prescribed tax (fee) rates.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on the surcharge policies for urban maintenance and construction taxes and education fees after the implementation of tax exemption, offset and refund measures for exported goods by manufacturing enterprises" (Finance and Taxation [2005] No. 25)
3. Prepaid value-added in other places Tax
Taxpayers who provide construction services, sell and lease real estate across regions should prepay VAT at the place where the construction services occur and where the real estate is located. The applicable tax rate for urban maintenance and construction tax and education surcharge rate shall be calculated and paid locally.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on the policy issues related to urban maintenance and construction tax and education fee surcharge for taxpayers' prepayment of value-added tax in other places" (Finance and Taxation [2016] No. 74)
Real estate tax
1. Basic regulations
Real estate Taxes are collected annually and paid in installments. The tax payment deadlines are stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Policy basis: "Provisional Regulations on Real Estate Tax of the People's Republic of China"
(issued by the State Council on September 15, 1986, Guofa [1986] No. 90, revised on January 8, 2011 by Order No. 588 of the State Council of the People's Republic of China)
2 , Purchase of real estate
When purchasing a newly built commercial house, real estate tax and urban land use tax will be levied starting from the month after the house is delivered for use.
When purchasing an existing house, real estate tax and urban land use tax will be levied starting from the month following the registration procedures for the transfer and change of house ownership and the issuance of the house ownership certificate by the real estate ownership registration authority.
Policy basis: "Notice of the State Administration of Taxation on the Policies and Regulations on Real Estate Tax and Urban Land Use Tax" (Guo Shui Fa [2003] No. 89)
3. Rental real estate
Rental and lending of real estate shall start from the month following the delivery of the rental or rental property. Real estate tax and urban land use tax will be levied.
Policy basis: "Notice of the State Administration of Taxation on Policies and Regulations on Real Estate Tax and Urban Land Use Tax" (Guo Shui Fa [2003] No. 89)
Note: Regarding this clause, some provinces have issued documents to further clarify it, such as Guangdong:
After requesting instructions from the Local Taxation Department of the State Administration of Taxation, it is clarified that the time when the property tax liability occurs is: if the original value of the property is used as the tax calculation basis, the property tax will be calculated from the month after the property rights are obtained or delivered for use; rental income will be the tax calculation basis. , property tax will be levied starting from the month when rental income is obtained.
Policy basis: "Notice on Clarifying Issues Concerning the Time of Occurrence of Real Estate Tax and Urban Land Use Tax Tax Obligation" (Guangdong Local Taxation Letter [2004] No. 719)
4. Self-built properties
Houses built by taxpayers are second to self-built ones Property taxes will be levied starting this month.
For houses built by taxpayers entrusted by construction companies, property tax will be levied starting from the month after the acceptance procedures are completed.
Newly built houses that have been used, rented or lent by taxpayers before going through the acceptance procedures shall be levied property tax according to regulations.
Policy basis: "Interpretations and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Several Specific Issues Concerning Real Estate Tax" (Finance and Taxation Dizi [1986] No. 8)
5. Financing Lease Properties
For properties under financial lease, the lessee shall self-finance the lease contract. Property tax will be paid based on the residual value of the property starting from the month following the agreed start date. If the contract does not specify a start date, the lessee shall pay property tax based on the residual value of the property starting from the month after the contract is signed.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Property Tax and Urban Land Use Tax" (Finance and Taxation [2009] No. 128)
6. Temporary buildings
All kinds of sheds and materials that serve the infrastructure construction site Temporary houses such as sheds, rest sheds, offices, canteens, tea stove rooms, and motor houses, whether built by the construction company itself or funded by the infrastructure unit and handed over to the construction company for use, are exempt from property tax during the construction period. However, if after the completion of the infrastructure project, the construction enterprise returns or transfers the temporary house to the infrastructure unit at a valuation, the property tax shall be levied in accordance with regulations starting from the month after the infrastructure unit takes over.
Policy basis: "Interpretations and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Several Specific Issues Concerning Real Estate Tax" (Finance and Taxation Dizi [1986] No. 8)
7. Enterprises suspend production and cancel idle properties
After an enterprise suspends production or cancels, their original If the properties are unused, property tax may not be levied temporarily with the approval of the taxation bureau of the province, autonomous region, or municipality directly under the Central Government; (the underlined content has been abolished) If these properties are transferred to other taxing units or when the enterprise resumes production, it shall be levied in accordance with regulations property tax.
Policy basis: "Interpretations and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Several Specific Issues Concerning Real Estate Tax" (Finance and Taxation Dizi [1986] No. 8)
8. Real estate development enterprises
Real estate development enterprises use, rent, and lend properties built by their own enterprises For commercial houses, real estate tax will be levied starting from the month following the use or delivery of the house.
Policy basis: "Notice of the State Administration of Taxation on Policies and Regulations on Property Tax and Urban Land Use Tax" (Guo Shui Fa [2003] No. 89)
9. Deadline for property tax liability
Taxpayers due to property or land physical objects or rights If the status changes and the property tax or urban land use tax payment obligations are terminated in accordance with the law, the calculation of the tax payable shall be until the end of the month when the physical or rights status of the property or land changes.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Property Tax and Urban Land Use Tax" (Finance and Taxation [2008] No. 152)
Urban Land Use Tax
1. Basic Provisions
Land use tax is calculated annually and paid in installments . The payment deadline is determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government.
Policy basis: "Provisional Regulations of the People's Republic of China on Urban Land Use Tax"
2. Newly acquired land
Newly acquired land shall pay land use tax in accordance with the following provisions:
(1) Acquired cultivated land shall be paid from the date of approval of acquisition Land use tax will be paid when one year has passed; for non-cultivated land requisitioned by
(2), land use tax will be paid starting from the month after the requisition is approved.
Policy basis: "Interim Regulations of the People's Republic of China on Urban Land Use Tax"
3. Purchase of real estate
(1) When purchasing a newly built commercial house, real estate tax and urban land use tax will be levied starting from the month after the house is delivered for use.
(2) When purchasing an existing house, property tax and urban land use tax will be levied starting from the month following the registration procedures for the transfer and change of house ownership and the issuance of the house ownership certificate by the real estate ownership registration authority.
Policy basis: "Notice of the State Administration of Taxation on the Policies and Regulations on Property Tax and Urban Land Use Tax" (Guo Shui Fa [2003] No. 89)
4. Rental real estate
Rental and lending of real estate shall start from the month following the delivery of the rental or rental property. Real estate tax and urban land use tax will be levied.
Policy basis: "Notice of the State Administration of Taxation on Relevant Policies and Regulations on Property Tax and Urban Land Use Tax" (Guo Shui Fa [2003] No. 89)
5. Obtain land use rights for a fee by assigning or transferring them
Obtaining land use rights for a fee by assigning or transferring them If the land use right is obtained, the transferee shall pay urban land use tax starting from the month following the date of delivery of the land as stipulated in the contract; if the contract does not stipulate a time for delivering the land, the transferee shall pay urban land use tax starting from the month following the signing of the contract. Tax.
The State Administration of Taxation's "Notice on Relevant Policies and Regulations on Real Estate Tax and Urban Land Use Tax" (Guo Shui Fa [2003] No. 89) stipulates in paragraph 4 of Article 2 regarding the time when the urban land use tax liability of real estate development enterprises occurs at the same time Abolition.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Policies Concerning Property Tax and Urban Land Use Tax" (Finance and Taxation [2006] No. 186)
6. Deadline for urban land use tax payment obligations
Taxpayers due to property and land If the property or land use tax liability is terminated in accordance with the law due to changes in the physical property or rights status, the tax payable shall be calculated until the end of the month in which the property or land property or rights status changes.
Policy basis: "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Property Tax and Urban Land Use Tax" (Finance and Taxation [2008] No. 152)
Stamp tax
1. Basic regulations
Taxable vouchers should be stamped when they are written or received. The sticker is applied when the contract is signed, when the documents are established, when the account books are opened, and when the certificate is received. If the contract is signed abroad, the decal should be used when used domestically.
Policy basis: Article 7 of the "Interim Regulations of the People's Republic of China on Stamp Duty"
Article 14 of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Stamp Duty"
2. The latest regulations
According to the "Stamp Duty Law of the People's Republic of China" (July 1, 2022) Effective from the date of payment)
Article 15 The time when the tax liability for stamp duty occurs is the day when the taxpayer writes the taxable certificate or completes the securities transaction.
The obligation to withhold stamp tax on securities transactions occurs on the day the securities transaction is completed.
Tobacco leaf tax
Tobacco leaf tax is a tax levied based on the purchase amount of tobacco leaves purchased by taxpayers. The tax liability for tobacco leaf tax occurs on the day the taxpayer purchases the tobacco leaves.
Policy basis: "Provisional Regulations of the People's Republic of China on Tobacco Leaf Tax"
Tariff
Tariff refers to a tax levied when goods pass through a country's customs territory.
For imported goods, the tax liability occurs from the date when the means of transport declares entry; for exported goods, unless specifically approved by the customs, the tax liability occurs after the goods arrive in the customs supervision area and on the day of loading; If exported goods are transported through customs, they shall be subject to the regulations of the General Administration of Customs.
Policy basis: "Import and Export Tariff Regulations of the People's Republic of China"
Environmental protection tax
The time when tax liability occurs is the day when the taxpayer discharges taxable pollutants.
Environmental protection tax is calculated on a monthly basis and declared and paid quarterly. If the payment cannot be calculated and paid according to a fixed period, the payment can be declared and paid on a per-time basis.
Policy basis: "Environmental Protection Tax Law of the People's Republic of China"
Land value-added tax
Land value-added tax refers to units or individuals that transfer state-owned land use rights, buildings and attachments on the ground and obtain income, and the transfer income is the basis for tax calculation A tax paid to the state.
(1) Adopt the method of audit and collection
1. Sign a real estate transfer contract. The date when the taxpayer and the parties sign a real estate transfer contract is the time when the tax liability occurs.
2. Court judgment or ruling. During the process of civil judgment, civil ruling, and civil mediation, the court judges or rules that the ownership of real estate is transferred. The time when the land value-added tax liability occurs shall be based on the time of ownership transfer determined in the judgment, ruling, or civil mediation.
3. Arbitration agency ruling. The arbitration institution established in accordance with the law shall rule on the transfer of real estate ownership, and the time when the land value-added tax liability occurs shall be the time of ownership transfer specified in the arbitration document.
(2) Using the approved collection method
taxpayers shall pay land value-added tax in accordance with the tax amount approved by the tax authority and the prescribed period.
Policy basis: "Interim Regulations of the People's Republic of China on Land Value Added Tax" and "Implementation Rules"
Ship tonnage tax (referred to as tonnage tax)
Ships entering domestic ports from overseas ports of the People's Republic of China shall pay ship tonnage tax (hereinafter) in accordance with regulations Referred to as ton tax).
The time when the tonnage tax liability occurs is the day when the taxable ship enters the port.
If a taxable ship has not left the port after the expiration of the tonnage tax license, it shall apply for a new tonnage tax license and continue to pay the tonnage tax from the day after the expiration of the last license.
Policy basis: "Ship Tonnage Tax Law of the People's Republic of China"
Educational fee surcharge
Educational fee surcharge is based on the actual amount of value-added tax, business tax and consumption tax paid by each unit and individual. The education fee surcharge rate is 3%. They are paid simultaneously with value-added tax, business tax and consumption tax respectively.
Policy basis: "Interim Provisions on the Collection of Education Fee Surcharges"
Local Education Surcharge
Local Education Surcharge Collection Standards are unified as the actual amount of value-added tax, business tax and consumption tax paid by entities and individuals (including foreign-invested enterprises, foreign enterprises and foreign individuals) 2% shall be paid at the same time as value-added tax, business tax and consumption tax respectively.
Policy basis: "Notice of the Ministry of Finance on Issues Concerning the Unification of Local Education Additional Policies" (Caizong [2010] No. 98)
Cultural undertaking construction fee
The time and place of payment obligation of cultural undertaking construction fee, and the person responsible for the payment The VAT liability occurs at the same time as the tax location.
The time when the withholding obligation for cultural undertaking construction fees occurs is the time when the payer's value-added tax obligation occurs.
Policy basis : "Notice of the Ministry of Finance and the State Administration of Taxation on Cultural Undertaking Construction Fee Policies and Collection Management Issues in the Pilot Program of Replacing Business Tax with Value-Added Tax" (Finance and Taxation [2016] No. 25)
