When writing an application form for tax reduction or exemption and filling in the application form for tax reduction or exemption, the name of the enterprise and the taxes that need to be reduced or exempted shall be stated first, and then the following contents shall be truthfully stated in the application report:
(1) Basic information of the enterprise. Including the nature of the enterprise, the competent department, the existing number of people, the total value of fixed assets, the main products and business projects, the mode of operation, the production capacity of equipment, the annual output value and the amount of profits and taxes.
(2) the production and operation plan and completion of the enterprise in that year, the profit and loss situation and tax payment situation in that year, and make a comparative analysis with the same period of last year.
(3) The subjective and objective reasons, the degree of difficulty, the measures taken and the main reasons for tax reduction and exemption.
(4) Taxes, amount and time limit for tax reduction or exemption.
Extended reading of related knowledge: what is value-added tax?
Value-added tax is levied on units and individuals that sell goods or provide processing, repair and replacement services and import goods in China. VAT taxpayers are divided into general taxpayers and small-scale taxpayers. The scope of VAT collection includes selling goods, providing taxable services and importing goods. At present, the collection scope of value-added tax is concentrated on the sale of goods.
Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, 75% of which comes from the central government and 25% from local governments. The import value-added tax is collected by the customs, and all the taxes are the central fiscal revenue.
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Applying Low VAT Rate and Simple Method to Collect VAT for Some Goods (Caishui [2009] No.9), the following simple method to collect VAT will continue to be implemented from June 5438+10/October 65438 +0, 2009, and the tax basis of taxpayers selling goods or providing taxable services will not be deducted.
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