Sichuan tax electronic invoice

202 1 The new tax policies that came into effect are:

I. Individual income tax

From 202 1 11/month1day, if the annual income tax on wages and salaries of individual residents in the same unit has not exceeded 60,000 yuan, the withholding agent will directly calculate it from1according to the annual income tax amount of 60,000 yuan.

That is, in the month when the taxpayer's accumulated income does not exceed 60,000 yuan, personal income tax will not be withheld temporarily; Personal income tax shall be withheld and remitted in the month when the accumulated income exceeds 60,000 yuan and in the months of the following years.

Second, the special invoice electronic

Since 65438+February 2, 20201day, newly established taxpayers in Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo, Shenzhen, etc. 1 1 have implemented electronic special tickets, and the scope of collection is nationwide. Since the electronic implementation of special tickets, newly established taxpayers who need to issue ordinary paper invoices for value-added tax, electronic ordinary invoices for value-added tax, special paper tickets for electronic use, unified paper invoices for motor vehicle sales and unified paper invoices for used car sales will receive unified tax UKey invoices. The tax authorities issue tax UKey to newly established taxpayers free of charge, and rely on the VAT electronic invoice service platform to provide taxpayers with free electronic special ticket issuance services.

Three. Compensation for soil and water conservation

Since 2002111,the compensation fee for soil and water conservation, the local reservoir resettlement support fund (not involved in Jiangsu Province), the income from the transfer of emission rights and the relocation fee for air defense basement have been transferred to the tax authorities for collection. The scope of collection, collection objects, collection standards and other policies are still implemented according to the existing regulations.

Four. vehicle purchase tax

New energy vehicles purchased from 202 1, 1, to 1, 2022, 12, 3 1 are exempt from vehicle purchase tax. New energy vehicles exempt from vehicle purchase tax refer to pure electric vehicles, plug-in hybrid vehicles (including extended-range vehicles) and fuel cell vehicles.

Five, advertising and business promotion expenses tax

From 202 1, 1, to 2025, 1, 65438+2, 3 1, advertising expenses and business promotion expenses incurred by cosmetics manufacturing or selling, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) are allowed to be deducted. The excess shall be allowed to be carried forward and deducted in future tax years.

For affiliated enterprises that have signed an allocation agreement on advertising fees and business promotion fees (hereinafter referred to as the allocation agreement), the advertising fees and business promotion fees incurred by one party within the pre-tax deduction limit of sales (business) income in the current year may be deducted within the enterprise, or charged to the other party in part or in whole according to the allocation agreement. When calculating the pre-tax deduction limit of enterprise income tax for enterprise advertising fees and business promotion fees, the other party may exclude the advertising fees and business promotion fees charged to the enterprise according to the above method.

Intransitive Verb Corporate Income Tax Management

From June 5438+1 October1day, 2020, enterprises engaged in integrated circuit design, equipment, materials, packaging and testing and software encouraged by the state will be exempted from enterprise income tax from the first year to the second year, and enterprise income tax will be levied at the statutory tax rate of 25% in the third to the fifth year.

Legal basis:

Announcement of State Taxation Administration of The People's Republic of China on Further Simplifying and Optimizing the Ways of Personal Income Tax Withholding and Paying for Some Taxpayers. Since 200211,the withholding agent has deducted 60,000 yuan when withholding personal income tax from wages and salaries in the same unit every month in the last complete tax year.

That is, in the month when the taxpayer's accumulated income does not exceed 60,000 yuan, personal income tax will not be withheld temporarily; Personal income tax shall be withheld and remitted in the month when the accumulated income exceeds 60,000 yuan and in the months of the following years.

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to the Implementation of VAT Electronic Special Invoice among Newly Established Taxpayers Since February 2, 2020, newly established taxpayers in Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen have implemented electronic special invoices, and the payer is. Since the electronic implementation of special tickets, newly established taxpayers who need to issue ordinary paper invoices for value-added tax, electronic ordinary invoices for value-added tax, special paper tickets for electronic use, unified paper invoices for motor vehicle sales and unified paper invoices for used car sales will receive unified tax UKey invoices. The tax authorities issue tax UKey to newly established taxpayers free of charge, and rely on the VAT electronic invoice service platform to provide taxpayers with free electronic special ticket issuance services.

Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Transfer of Government Non-tax Revenue Collection and Management Responsibilities, such as Compensation for Soil and Water Conservation. Since 200211,the compensation fee for soil and water conservation, the local reservoir resettlement support fund (not involved in Jiangsu Province), the income from the transfer of emission rights and the relocation fee for air defense basement have been transferred to the tax authorities for collection. The scope of collection, collection objects, collection standards and other policies are still implemented according to the existing regulations.

Announcement of the Ministry of Finance and the Ministry of Industry and Information Technology of State Taxation Administration of The People's Republic of China on the relevant policies of exempting new energy vehicles from vehicle purchase tax. 202 1 1 to 20221February 3 1 exempt new energy vehicles from vehicle purchase tax. New energy vehicles exempt from vehicle purchase tax refer to pure electric vehicles, plug-in hybrid vehicles (including extended-range vehicles) and fuel cell vehicles.

Announcement No.202 1 1 to 202511February 3 1 Announcement No.2021Announcement No.20021Announcement No.20021Announcement No.20051Announcement No.2/Announcement No.31Announcement No The excess shall be allowed to be carried forward and deducted in future tax years.

For affiliated enterprises that have signed an allocation agreement on advertising fees and business promotion fees (hereinafter referred to as the allocation agreement), the advertising fees and business promotion fees incurred by one party within the pre-tax deduction limit of sales (business) income in the current year may be deducted within the enterprise, or charged to the other party in part or in whole according to the allocation agreement. When calculating the pre-tax deduction limit of enterprise income tax for enterprise advertising fees and business promotion fees, the other party may exclude the advertising fees and business promotion fees charged to the enterprise according to the above method.

Tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income.

Announcement of the Ministry of Finance and the Ministry of Industry and Information Technology of State Taxation Administration of The People's Republic of China Development and Reform Commission on Enterprise Income Tax Policies for Promoting the High-quality Development of Integrated Circuit Industry and Software Industry. Since June 65438+1 October1day, 2020, enterprises engaged in integrated circuit design, equipment, materials, packaging and testing and software encouraged by the state are exempt from enterprise income tax from the first year to the second year, and the statutory tax rate is 25% from the third year to the fifth year.