Q：
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What types of taxes and fees are qualified for the "six local taxes and two fees" reduction or exemption?
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A：
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Including resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transaction), farmland occupation tax and education surcharge, and local education surcharge.
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Q：
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What is the reduction range of the "six local taxes and two fees" reduction or exemption policy?
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A：
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From January 1, 2023 to December 31, 2027, resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transaction), farmland occupation tax and education surcharge, and local education surcharge will be reduced by half for small-scale taxpayers of value-added tax, small low-profit enterprises, and individual businesses.
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Q：
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How to determine whether it is qualified to enjoy the "six local taxes and two fees" reduction or exemption policy as small low-profit enterprises?
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A：
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The determination of small low-profit enterprises is based on the annual reconciliation and settlement results of corporate income tax. Newly established enterprises registered as general taxpayers of value-added tax, engaged in industries that are not restricted or prohibited by the state, and meet the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the end of the previous month of the declaration period, can enjoy the "six local taxes and two fees" preferential treatment as small and micro profit enterprises before processing the first annual reconciliation and settlement of corporate income tax; For newly established enterprises that are declared on a monthly basis, it is determined whether they can enjoy the "six local taxes and two fees" preferential policy as small and low-profit enterprises based on whether they meet the conditions of not exceeding 300 employees and not exceeding 50 million yuan in total assets at the time of establishment.
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Q：
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Can small-scale taxpayers of value-added tax, who transform to general taxpayers of value-added tax later, still enjoy the "six local taxes and two fees" reduction or exemption policy?
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A：
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If small-scale value-added tax taxpayers changed to be general taxpayers later according to regulations, the "six local taxes and two fees" reduction and exemption policy will no longer be applicable to small-scale value-added tax taxpayers from the effective date of being general taxpayers. However, if they meet the conditions for small and low-profit enterprises or being considered as individual businesses, they can still enjoy the "six local taxes and two fees" reduction and exemption policy as small and low-profit enterprises or individual businesses.
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Q：
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The company is a small-scale taxpayer of value-added tax and has met the relevant regulations for general taxpayers of value-added tax. However, it has not yet registered as a general taxpayer. Can it still enjoy the "six local taxes and two fees" reduction or exemption as a small-scale taxpayer?
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A：
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If the annual taxable sales of value-added tax exceed the standard for small-scale taxpayers and should be registered as a general taxpayer but have not been registered, and after being notified by the tax authority, if the registration is still not processed after the deadline, the "six local taxes and two fees" reduction and exemption will no longer be enjoyed as small-scale taxpayers of value-added tax starting from the next month after the deadline.
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FAQ
