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Q：
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Which taxpayers are eligible to apply for the reduction or exemption of the "six taxes and two fees"?
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A：
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Value-added tax small-scale taxpayers, small and low-profit enterprises, and individual industrial and commercial households can all declare and enjoy the reduction and exemption benefits of "six taxes and two fees" in accordance with the regulations.
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Our company is a sole proprietorship enterprise. Can we declare and enjoy the "six taxes and two fees" reduction and exemption benefits?
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Sole proprietorships and partnerships, if they are small-scale taxpayers of value-added tax, can apply for and enjoy the "six taxes and two fees" reduction and exemption benefits.
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Our company has already enjoyed other preferential policies as stipulated. Can we still enjoy the "six taxes and two fees" reduction and exemption benefits?
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Value-added tax small-scale taxpayers, small and low-profit enterprises, and individual business operators who have already enjoyed other preferential policies in accordance with the law may concurrently enjoy the reduction and exemption benefits of "six taxes and two fees". In terms of the sequence of enjoying the benefits, the reduction and exemption of "six taxes and two fees" is an additional benefit on top of enjoying other benefits. For those who were originally subject to proportional reduction or fixed-amount reduction, the base for calculating the reduction amount of the "six taxes and two fees" is the amount of tax payable minus the original reduction amount.
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Can natural persons enjoy the "six taxes and two fees" reduction and exemption policy? Can taxpayers who issue invoices on behalf of others enjoy the "six taxes and two fees" reduction and exemption policy during the invoice issuance process?
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A：
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According to Article 29 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax, Article 3 of the Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax (issued by the Ministry of Finance and the State Taxation Administration under Document No. 36 of 2016), and Article 4 of the Measures for the Administration of the Registration of General Taxpayers of Value-Added Tax (Order No. 43 of the State Taxation Administration), natural persons (i.e., other individuals) are not allowed to register as general taxpayers of value-added tax. Therefore, natural persons can enjoy the "six taxes and two fees" reduction and exemption policy as small-scale taxpayers. According to the current regulations, general taxpayers of value-added tax (VAT) do not need to issue invoices on behalf of others. All types of small-scale taxpayers of VAT, including natural persons, can enjoy the "six taxes and two fees" reduction and exemption policy when issuing invoices on behalf of others.
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Can taxpayers who go out for inspection and those who register tax sources across regions enjoy the "six taxes and two fees" reduction and exemption policy?
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All types of taxpayers, including those who go out for inspection or register tax sources across regions, should, based on their tax registration information, general VAT taxpayer registration information and enterprise income tax settlement and final payment information, comprehensively determine whether they are VAT small-scale taxpayers, individual business households or small and low-profit enterprises. Those who meet the conditions can enjoy the "six taxes and two fees" reduction and exemption policy.
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FAQ
