Announcement of Jiangxi Provincial Tax Bureau of Jiangxi Provincial Finance Department and Sta

Announcement of Jiangxi Provincial Tax Bureau of Jiangxi Provincial Finance Department and State Administration of Taxation on the Further implementation of the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and micro Enterprises          

Departments of the state administration of taxation in jiangxi province, jiangxi province tax official announcement no. 14, 2022-03-29, 2022

According to the Ministry of Finance administration of taxation on further implementation of the small micro enterprise "LiangFei six tax reduction policy announcement" (announcement no. 10, 2022 of the taxation administration of the Ministry of Finance), approved by the provincial government now is to carry out the further implementation of the small micro enterprise "LiangFei six tax reduction policy matters related to notice the following:

1. From January 1, 2022 to December 31, 2024, resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education fee surcharge and local education surcharge will be reduced by 50% for small-scale VAT taxpayers, small low-profit enterprises and individual industrial and commercial households in our province.

Ii. The determination criteria for small low-profit enterprises, superimposed preferential policies and other related matters shall be implemented in accordance with the relevant provisions of the Ministry of Finance and Taxation Administration Announcement No. 10, 2022.

3. Taxpayers who meet the requirements but fail to declare and enjoy the "six taxes and two fees" in time may apply for the deduction or refund of the taxable fees in the following tax period according to law.

This is to announce.

Jiangxi Provincial Department of Finance, State Administration of Taxation, Jiangxi Provincial Tax Bureau

March 29, 2022