Hainan Province implements "non-tax non-declaration"
Xinhua News Agency, Haikou, 9 Nov (Reporter Wang Cunfu) in order to actively promote tax facilitation and effectively lighten the burden on taxpayers and grass-roots tax officials, the Hainan Provincial Taxation Bureau of the State Administration of Taxation has decided to implement "no tax non-declaration" throughout the province from this month.
According to reports, the scope of application of "no tax non-declaration" is the unit taxpayer approved without invoice, which needs to meet the following three conditions: the total income in the current period is zero; If the type of invoice has not been approved, that is, the taxpayer who has applied for the examination and approval of the type of invoice and receives and purchased the invoice shall not be applicable; It belongs to the taxpayers of small-scale value-added tax units, including state organs, enterprises and institutions, social organizations, etc., excluding individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises.
The scope of applicable taxes (fees) includes value-added tax and consumption tax and their additional taxes, stamp duty, land value-added tax, resource tax, environmental protection tax, vehicle and ship tax, vehicle purchase tax, tobacco tax, cultivated land occupation tax, deed tax, There are 15 kinds of taxes (fees), such as the construction fee of cultural undertakings, With the exception of enterprise income tax, individual income tax, property tax and land use tax.
For taxpayers who apply "no tax and no declaration", the tax payment period of the corresponding tariff (fee) shall be changed from regular to regular. After the change, the taxpayer shall no longer apply for zero declaration of customs duties (fees) before the taxable income is generated.
After the implementation of "no tax non-declaration", the tax authorities of Hainan Province will strengthen the tax risk analysis and strengthen the supervision of tax declaration and tax payment by means of tax declaration data analysis, regular comparison and the use of third-party data. Once it is found that taxpayers do not file or fail to declare taxes, the tax authorities will deal with them in strict accordance with tax laws and regulations.