lotus fun wholesale jewelry Small -scale taxpayer 1%preferential policy deadline for the epidemic period

us wholesale jewelry making supplier During the 2020 epidemic period, the tax rate of small -scale taxpayers was 3%to 1%. The policy was extended to December at the end of the year.
Legal basis: Article 1 of the "Personal Income Tax Law of the People's Republic of China" stipulates that: there is a residence in China, or a person who has no residence and has a total of 183 days in China. personal. The income obtained by the individual residents from China and overseas shall pay personal income tax in accordance with the provisions of this Law. In China, there is no residence and no residence, or no residence in a tax year in China, which has a total of less than 183 days in China. It is an individual of non -residents. The income obtained by the non -residents from China shall pay personal income tax in accordance with the provisions of this Law. The tax year, from January 1st to December 31st.
The Article 2 of the "Personal Income Tax Law of the People's Republic of China" stipulates that the following personal income shall pay personal income tax: (1) salary and salary income; 4) Dedicated fees for use; (5) business income; (6) interest, dividends, dividends income; (7) lease income of property; (8) income from property transfer; (9) accidental income.
In residents' personal obtained from the first paragraph of the preceding paragraph (hereinafter referred to as comprehensive income), calculate personal income tax based on the merger of the tax year; Calculate personal income tax based on sub -items. The taxpayer obtains the income from the fifth to the 9th paragraph of the preceding paragraph, and the personal income tax is calculated in accordance with the provisions of this Law.