The State Administration Of Taxation Will Conduct A Nationwide Survey On Tax Reduction And Exemption.

< p > recently, the General Administration of Taxation issued the implementation plan of the tax reduction and exemption Statistics survey in 2014, and decided to carry out a statistical survey on the reduction and exemption of tax from January 1, 2013 to December 31st in June 1, 2014. < /p >
< p > according to the person in charge of the planning and accounting department of the State Administration of Taxation, < a href= "//www.sjfzxm.com/news/index_c.asp" > minus tax exemption < /a > refers to the preferential measures for tax exemption or exemption from tax burden on a specific taxpayer or object of Taxation, including three ways: tax relief, tax base reduction and tax relief. The exemption and exemption tax of the statistical investigation is the tax deduction and exemption that actually occurs. The tax exemption includes tax declaration, approval, non exemption and exemption, refund and reduction, and tax payment. Among them, tax refund and exemption includes tax refund and refund, which is approved by the tax authorities, and the tax rebates approved by the financial department shall be refunded after the first instance. < /p >
< p > it is understood that this a href= "//www.sjfzxm.com/news/index_c.asp" > statistical survey < /a > is the target of all taxpayers who have already processed a href= "//www.sjfzxm.com/news/index_c.asp" > tax registration < /a > as of December 31, 2013. The statistical investigation time is from January 1, 2013 to December 31, 2013. The tax category is the tax exemption and exemption tax collected by the tax authorities, but it does not include tariff, ship tonnage tax and customs value-added tax and consumption tax deduction, nor does it include non tax income waiver such as educational fees. The amount of tax deduction before deduction is calculated directly according to the policy of tax reduction and exemption, and the amount of tax deductions and refunds is filled according to the amount approved by the tax and financial departments and the actual amount of Treasury withdrawal. < /p >
< p > the General Administration of Taxation requires all taxpayers to reduce or exempt tax exemption, and shall fill in the report on the tax exemption and reduction of enterprises. The reduction and exemption of tax must be reported on the basis of specific contents and requirements. The tax authorities will register and verify the household registration in order to find out the total size of the total tax reduction and exemption, the distribution of the major tax relief projects and the tax relief in the areas, enterprises and industries, and obtain first-hand comprehensive statistical data on tax relief and exemption, and analyze and study the implementation effect of the tax relief policy, grasp the tax relief and tax source changes, establish and improve the tax relief management files, improve the management level of the tax relief policy, and establish a more scientific statistical accounting system for tax relief. < /p >
< p > "plan" is clear that the taxpayer who has the ability to handle electronic data can download the enterprise version tax reduction and tax investigation software through the mobile storage medium or network, correctly fill up the electronic data reported, and the enterprise taxpayer who does not have the ability to process electronic data must fill in the paper "Questionnaire", and the local tax authority shall input the software on the basis of it. The individual industrial and commercial households do not send or fill in forms, and the tax authorities are responsible for collecting and calculating the tax deduction and exemption tax calculation according to the tax information and actual situation. < /p >