hip hop jewelry wholesale distributors 2021 VAT reduction policy during the epidemic period

asian fashion jewelry wholesale Legal analysis: 1. If the 3%levy rate is applicable, the value -added tax is levied at the 1%levy rate; if the monthly sales are not exceeding 150,000 yuan, the value -added tax is exempted; The collection of resource tax, urban maintenance construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax and educational additional addition, local education additional discounts. 2. Mainly include: a part that does not exceed 1 million yuan in annual taxable income, and is reduced by 12.5%of the taxable income; the annual taxable income of more than 1 million yuan but no more than 3 million yuan will be reduced, and the dependency is reduced, and the dependency will be reduced. 50%of the taxable income.
Legal basis: "The Management Law of the People's Republic of China"
28 tax authorities shall levy taxes in accordance with the provisions of laws and administrative regulations. , Multi -levies, less recruitment, early collection, delayed collection or dispatch taxes. Agricultural tax payables are approved in accordance with the provisions of laws and administrative regulations.
Is except for tax authorities, tax personnel, and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations, no unit or individual shall conduct tax levy activities.
It deduction obligations to perform the obligations of deduction and tax collection in accordance with the provisions of laws and administrative regulations. For units and individuals who have no provisions of laws and administrative regulations, the tax authorities shall not require them to fulfill their deductions and collect tax obligations. The taxpayer shall not refuse the taxpayer when the deduction obligor fulfills the deduction and collects taxes in accordance with the law. If the taxpayer refuses, the withdrawal obligor shall report the tax authority in a timely manner. The tax authority pays the deduction of the deduction obligations in accordance with the regulations.