Original title: Chongqing takes the lead in implementing the combined declaration of corporate income tax and property behavior tax in the country
According to the Chongqing Taxation Bureau, starting from June 1, 2021, Chongqing will implement a consolidated declaration of corporate income tax and property and behavior tax. Taxpayers need to declare and pay one or more of corporate income tax (prepayment) and real estate tax, urban land use tax, stamp tax, land value-added tax, vehicle and vessel tax, deed tax, resource tax, farmland occupation tax, environmental protection tax, and tobacco tax At the time, you can choose to file together and pay the tax.
On June 3, when Liu Ying, a financial officer of Chongqing Jinke Shangzun Real Estate Co., Ltd., logged into the Electronic Taxation Bureau, he found that the “Special Business” module had added the “Combined Corporate Income Tax, Property and Behavior Tax Declaration Package” function, including corporate 11 taxes, including income tax, real estate tax, and urban land use tax, can be declared and paid together in the “package”.
“In the’consolidated tax declaration package’, by collecting tax sources, all corporate income tax and property behavior tax declarations can be completed.” Liu Ying introduced, before the merger, the declaration of corporate income tax and property behavior tax must enter the electronic tax bureau separately. After merging, use the “package” function, fill in the data, and click “submit” once to complete multiple tax declarations.
“On the basis of the consolidated declaration of 10 tax types in the financial and banking tax, the corporate income tax declaration was combined again, and the consolidated declaration of 11 tax types was realized, which is the first in the country.” Introduction by Shen Yi, Director of the Tax Service Division of Chongqing Taxation Bureau, consolidated declaration Not only did the number of declarations decrease, but the tax deadlines for some property behavior taxes were also adjusted-the regular collection of payment, the approved stamp duty adjustment was adjusted to quarterly declaration and payment, and the land value-added tax was adjusted from monthly to quarterly declaration and payment. “Reduce the number of tax payments, simplify the collection period, and effectively reduce the tax burden of enterprises.” Shen Yi said.
“Before the adjustment, the company had to declare land value-added tax and stamp tax 3 times every quarter on average.” Liu Ying made a comparison. After the adjustment, it only needs to declare once a quarter, which is convenient for operation and saves time.
The Chongqing Taxation Bureau reminds that taxpayers can choose to declare together or separately declare the relevant taxes in the current period according to the needs of production and operation. In addition, taxpayers who collect stamp tax and land value-added tax on a monthly basis before the adjustment of the tax period, if they have completed the tax declaration for April and May 2021, will only need The declaration period is June 2021 for stamp duty, land value-added tax and tax payment.
(Source: Upstream News)
(Editor in charge: DF398)
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