Announcement of the State Administration of Taxation
Announcement of the State Administration of Taxation on Simplifying the Handling of Tax-related Matters in the Closure and Cancellation of Market Entities
Announcement of the State Administration of Taxation No. 12 of 2022
In order to thoroughly implement the decisions and arrangements of the Party Central Committee and the State Council on optimizing the business environment, the " China The Regulations of the People's Republic of China on the Registration and Management of Market Entities ( State Council Order No. 746, hereinafter referred to as the "Regulations") are hereby announced to simplify the handling of tax-related matters in the closure and cancellation of market entities as follows:
1. Simplification of the closure of market entities Tax reports and tax declarations
(1) If a market entity has operational difficulties due to natural disasters, accidents, public health incidents, social security incidents, etc., and goes out of business in accordance with Article 30 of the "Regulations", no separate filing is required. Report to tax authorities.
(2) If a market entity that is out of business is required to perform tax and withholding obligations in accordance with the law, it may simplify its income tax returns as follows, and no changes will be made in the current year.
1. If an enterprise that establishes a branch without legal person status declares prepayment of corporate income tax on a monthly basis, after its head office goes out of business, the head office and all its branches can adjust to quarterly prepayment declarations starting from the next quarter; only If a branch office goes out of business, the head office and all its branches will not adjust the prepayment declaration deadline.
2. Enterprises that have not established branches without legal person status and declare prepayment of corporate income tax on a monthly basis can adjust to quarterly prepayment declarations starting from the next quarter after going out of business.
3. After a market entity declares monthly prepayment of business income personal income tax and goes out of business, it can adjust to quarterly prepayment declaration starting from the next quarter.
(3) Market entities that are out of business can choose to declare and pay resource tax (excluding water resources tax) on a per-time basis.
2. Tax declaration during the period of business closure of an abnormal household
A market entity recognized as an abnormal household by the tax authorities. Before the abnormal status is lifted, the above simplified tax declaration method is not applicable during the period of closure.
3. Simplify the processing of tax clearance documents in the cancellation process of market entities
(1) Individual industrial and commercial households established and registered after the implementation of the "two-certificate integration" reform of business licenses and tax registration certificates shall apply to the market supervision department for simple cancellation if they meet the following conditions 1, you are exempted from going to the tax authorities to apply for a tax clearance certificate:
1. Have not handled tax-related matters;
2. Have handled tax-related matters but have not received it, have not applied for an invoice, and have no tax arrears and no other Unfinished business.
(2) If a market entity that is subject to compulsory liquidation by the People's Court applies to the tax authority for issuance of a tax clearance document based on the People's Court's ruling to terminate the compulsory liquidation procedure, the tax authority will issue it immediately.
4. Standardize tax services and tax management
Tax authorities should provide convenient services for market entities to enjoy the business suspension policy and handle tax-related matters related to cancellation, and do a good job in tax management and risk prevention and control in accordance with relevant laws, regulations and institutional provisions.
This announcement will be effective from July 14, 2022.
hereby announces.
The State Administration of Taxation
June 14, 2022
Interpretation
Interpretation of the "State Administration of Taxation's Announcement on Simplifying the Handling of Tax-Related Matters in the Closure and Cancellation of Market Entities"
1. In what context was the announcement issued?
Answer: In August 2021, the State Council issued the "Regulations of the People's Republic of China on the Registration and Management of Market Entities" (State Council Order No. 746, hereinafter referred to as the "Regulations"), which will be officially implemented on March 1, 2022. The "Regulations" further improve the market entity registration system, systematically sort out and integrate the existing laws and regulations on the registration management of various market entities, legalize mature measures for commercial system reform, stipulate simple cancellation procedures, and add a suspension system.
In order to implement the "Regulations", ensure the connection between market entity registration and tax business systems, and serve taxpayers, this announcement is formulated.
2. Do market entities need to report to the tax authorities when they go out of business?
Answer: According to the provisions of the Regulations, closure of business is an independent act of market entities. It only needs to be filed with the registration authority in accordance with regulations. The tax authorities do not set tax preconditions for the closure of market entities. Market entities do not need to separately report to the tax authorities for closure of business. .
3. What are the main special policies for handling tax business during the period when market entities are closed?
answers : market entities can enjoy facilitated tax policies during the period of closure, and at the same time perform tax obligations and withholding obligations in accordance with the law. Compared with the period of normal operation, market entities are subject to a simpler tax declaration policy during the period of business closure. They can choose to declare and pay resource taxes (excluding water resources tax) on a one-by-one basis. Qualified market entities can instead pay in advance on a quarterly basis. Filing corporate income tax and personal income tax. If a market entity resumes operations, it shall apply for resource tax declarations in the same manner as before the closure of business. It may declare corporate income tax and personal income tax in advance according to the pre-cessation period or continue to prepay on a quarterly basis. Among them, if it resumes operations in the year of closure and has adjusted the prepayment reporting period, it will no longer be required in that year. change.
4. How to file tax returns during abnormal business closure?
Answer: is a market entity that is recognized as an abnormal household by the tax authorities. Before the abnormal status is lifted, the simplified tax declaration method stipulated in this announcement will not be applicable during the suspension of business; after the abnormal status is lifted, the provisions of this announcement can be applied during the suspension of business. A simplified way to file tax returns.
5. When an individual industrial and commercial household established after the "integration of the two certificates" applies for simple cancellation, what are the conditions for being exempted from going to the tax authorities to obtain a tax clearance certificate?
Answer: For a long time, the taxation department and the market supervision department have jointly carried out the reform of simple enterprise cancellation to facilitate the exit of market entities. Individual industrial and commercial households registered after the implementation of the "integration of two certificates" reform can apply to the market supervision department for simple deregistration. If they meet one of the following conditions, they are not required to go to the tax authorities to apply for a tax clearance certificate and directly apply to the market supervision department for deregistration: Those who have not handled tax-related matters; those who have handled tax-related matters but have not received them, have not issued invoices, and have no tax arrears or other outstanding matters.
6. If the compulsory liquidation process is terminated by the people's court, how to handle tax clearance documents?
Answer: The "Regulations" stipulate that the relevant liquidation team can directly apply to the registration authority for deregistration based on the People's Court's ruling to terminate the compulsory liquidation procedure. In this case, market entities can apply for deregistration of market entities without going through tax deregistration. However, in practice, some market entities require the issuance of tax clearance documents out of their own considerations. In order to meet the needs of such market entities to issue tax clearance documents and provide grassroots tax authorities with a policy basis to follow, the relevant policies are clarified here: market entities that have been ruled by the People's Court to be subject to compulsory liquidation shall hold the People's Court to terminate the compulsory liquidation procedures. If you apply to the tax authority for the issuance of a tax clearance document based on the ruling, the tax authority will issue it immediately.
7. In accordance with the requirements of the announcement, how should the tax authorities provide services and management?
Answer: The tax authorities should provide convenient services for market entities to enjoy the suspension of business policy and handle tax-related matters related to cancellation, and do a good job in tax management and risk prevention and control in accordance with relevant laws and regulations.
8. When will the announcement come into effect?
Answer: This announcement of will be effective from July 14, 2022.
Source: State Administration of Taxation
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