The National Day holiday is over, and all taxpayers are about to enter the busy fourth quarter again~
Guangyuan Trust here to remind everyone: the October tax declaration period will be extended to on October 25. Special attention should be paid, property tax and land use tax must be declared before the 15th. Taxpayers must arrange their time reasonably and complete the copying and filing of taxes on time.
In addition to the extension of the collection period, some preferential policies and tax declaration methods have also changed from October 1. Come and have a look~
stamp duty cancelled monthly declaration, and after adjustment, the first collection period will be announced.
From July 1, 2022, the " Stamp Tax Law of the People's Republic of China " is officially implemented. stamp duty is levied quarterly, annually or per time, and the monthly declaration of will be cancelled.
With the implementation of the new version of stamp duty, the first quarterly declaration period of is from July to September, and the declaration period is from October 2022 . Taxpayers who choose to declare stamp duty according to quarter must complete the declaration on time!
▲It should be noted that: is declared on a regular basis (quarterly, annually), and before is declared, you must make tax recognition in the tax bureau ; if it is declared on time, you do not have to let the tax bureau do tax recognition. You can log in to the electronic tax bureau directly, and in the "Property and Behavior Tax Combined Tax Return" module, perform "Tax Source Collection" , and then declare directly.
New equipment and equipment purchased by high-tech enterprises are allowed to be 100% additional deduction before tax
From October 1, 2022 to December 31, 2022, newly purchased equipment and equipment (referring to fixed assets other than houses and buildings) by high-tech enterprises are allowed to be deducted in full in one lump sum when calculating the taxable income of , and 100% additional deduction before tax is allowed to be 100% additional deduction before tax .
▲It should be noted that: enterprises should retain information about the purchase of fixed assets (such as invoices to purchase fixed assets in the form of currency, description of the arrival time of fixed assets purchased by installment or credit sales, description of the completion settlement of fixed assets for the construction of fixed assets by themselves, etc.), fixed asset accounting vouchers, procurement equipment, ledgers with ledgers related to the differences in asset tax processing and accounting processing for inquiries.
The deduction ratio of additional R&D expenses for other enterprises has been increased to 100%
From October 1, 2022 to December 31, 2022, the proportion of additional R&D expenses for enterprises with 75% of the negative list industries except tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, and other negative list industries, as well as manufacturing and technology-based small and medium-sized enterprises, as well as other R&D expenses for additional deductions for , which is still 75%, has been increased to 100%.
Enterprises can reversely issue a unified invoice for used car sales
Starting from October 1, 2022, for registered car sales companies purchased used cars from natural persons, allows enterprises to reverse issue a unified invoice for used car sales and use this to handle the transfer registration procedures.
▲It should be noted that clearly registers the registered address and business premises in enterprises other than the used car trading market can carry out used car sales business. For enterprises engaged in new car sales and used car sales, the business scope is uniformly registered as "car sales" and must be registered in accordance with regulations.
Regarding the tax and fee policies that will be implemented from October 1st. If you still don’t understand, you can consult us at any time~
We will continue to provide you with the latest interpretation of the financial department and tax department’s policies, so that everyone can understand the relevant policies of the country in a timely manner and help everyone do a good job in related work~
