In order to facilitate the majority of taxpayers and payers and grassroots tax departments to review the relevant policy response calibers, the State Administration of Taxation conducted a comprehensive review and confirmation of the instant Q&A released by the State Administration of Taxation from January 2019 to July 2024, and compiled and formed a "Compilation of the Series of Tax Support Policies in 2019, covering 8 major categories, 34 topics, and 294 current effective response calibers. Today, we will learn about the Q&A related to the "six taxes and two fees" reduction and exemption policy.

【Question 1】Our company is a small and micro-profit enterprise registered as a general taxpayer. Can we apply for the "six taxes and two fees" exemption discount?

A: Small and micro-profit enterprises, whether they are small-scale VAT taxpayers or general VAT taxpayers, can declare and enjoy the "six taxes and two fees" reduction and exemption.

【Question 2】Can a sole proprietorship and partnership registered as a general taxpayer enjoy the preferential policy of "six taxes and two fees" reduction and exemption?

A: In accordance with the unified national regulations, personal income tax is exempted from settlement fees, retiring fees, retirement wages, retirement wages and retirement living allowances.

【Question 3】 Our company is a newly established enterprise in 2024 and has not yet completed reconciliation and settlement. Can we declare and enjoy the "six taxes and two fees" discount?

A: If a newly established enterprise registered as a general VAT taxpayer, engaged in non-restricted and prohibited industries in the state, and meets the requirements of not exceeding 300 employees at the end of the declaration period and not exceeding 50 million yuan in total, the "six taxes and two fees" reduction and exemption may be applied for as a small and micro-profit enterprise as a declaration.

【Question 4】Our company is a branch and registered as a general taxpayer. Can we declare and enjoy the "six taxes and two fees" exemption discount?

Answer: Corporate income tax implements a legal person tax system, and the head office uniformly calculates all taxable income and taxable amounts, including the summary of the branches of each of the tax-paying enterprises that do not have legal person qualifications. The legal person institution as a whole determines whether it is a small and micro-profit enterprise. If the branch affiliated to the enterprise does not have legal person qualifications and is registered as general VAT taxpayers, it shall determine whether it can declare and enjoy the "six taxes and two fees" reduction and exemption based on whether the head office is a small and micro-profit enterprise.

【Question 5】Our company is transferred from a small-scale VAT taxpayer to a general VAT taxpayer. Can we still enjoy the "six taxes and two fees" exemption discount?

Answer: If a small-scale VAT taxpayer is registered as a general taxpayer in accordance with regulations, the "six taxes and two fees" reduction and exemption policy will no longer be applied in accordance with the small-scale VAT taxpayer from the date of its effectiveness. However, if your company meets the conditions of a small and micro-profit enterprise, or belongs to an individual business owner, you can still enjoy the "six taxes and two fees" discounts based on this.

【Question 6】 Our company is a small-scale VAT taxpayer. It has complied with the relevant regulations of general VAT taxpayers, but has not yet registered for general taxpayers. Can we still enjoy the "six taxes and two fees" reduction and exemption discounts for small-scale taxpayers?

Answer: If the annual taxable sales of VAT exceed the standard of a small-scale taxpayer, they should be registered as a general taxpayer without registration. After the tax authority notifies the tax authorities, they will no longer be exempted from the "six taxes and two fees" in accordance with the declaration of a small-scale VAT taxpayer from the month after the deadline.

【Question 7】Our company was established in August 2023 and is a general taxpayer. It completed its first settlement and settlement declaration in June 2024. How to determine whether it can declare and enjoy the "six taxes and two fees" exemption discount?

Answer: After the first reconciliation and settlement is handled according to regulations, general taxpayers who are determined to be small and micro-profit enterprises can declare and enjoy the "six taxes and two fees" discount from the first month of the next year to June 30 of the following year; general taxpayers who are determined not to belong to small and micro-profit enterprises can no longer declare and enjoy the "six taxes and two fees" discount from the first month of the next year to June 30 of the next year. After the newly established enterprise handles the first reconciliation and settlement in accordance with regulations, if it declares the "six taxes and two fees" in the month and before in accordance with regulations, it will also determine whether it can declare and enjoy the discount and exemption based on the results of the first reconciliation and settlement.

【Question 8】Our company has established a new enterprise in August 2024 and is registered as a general taxpayer. If we purchase the property in that month and declare and pay stamp duty, can we enjoy the "six taxes and two fees" reduction and exemption discount?

Answer: If a newly established enterprise registered as a general VAT taxpayer, engaged in non-restricted and prohibited industries in the state, and meets the conditions of not exceeding 300 people at the time of establishment and not exceeding 50 million yuan in total, when the "six taxes and two fees" are declared on time in accordance with relevant regulations in the month of establishment, you can declare and enjoy the "six taxes and two fees" reduction and exemption discount.

[Question 9] Our company was established in September 2023 and is a general taxpayer. It completed the first reconciliation and settlement declaration in March 2024. It is determined that it is not a small micro-profit enterprise. Can we enjoy the discount when declaring the "six taxes and two fees" on a per-time basis in March?

Answer: No. If a general taxpayer who determines that he does not belong to a small and micro-profit enterprise after the first reconciliation and settlement is determined to not belong to a small and micro-profit enterprise after the first reconciliation and settlement is determined to not belong to a small and micro-profit enterprise until June 30 of the following year, he shall not declare and enjoy the "six taxes and two fees" reduction and exemption discount.