Notice from the Shenzhen Qianhai Administration Bureau on the work arrangements for the definition of corporate income tax preferential industries in 2022

Shenzhen Qianhai Administration Bureau’s Notice on the Work Arrangements for Enterprise Income Tax Preferential Industry Definition Services in 2022

Shenzhen Qianhai Administration Bureau

The full text is valid

2022.7.4

Relevant enterprises:

According toNotice of the State Administration of Taxation on the continuation of the preferential corporate income tax policy of the Shenzhen Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone> (Finance and Taxation [2021] No. 30, Attachment 1) and the "Shenzhen Qianhai Administration Bureau's Notice on Issuance<Notice of the Qianhai Enterprise Income Tax Preferential Industry Definition Service Guidelines (Shen Qian Hai Gui [2022] No. 4), Attachment 2) requires that in order to orderly promote the definition of enterprises with preferential income tax in 2022,The relevant work arrangements are now notified as follows:

1. Definition Objects

Enterprises that have enjoyed Qianhai’s enterprise income tax preferential treatment in the corresponding tax year and have been determined by the tax authorities to need industry definition (Annex 3).

2. Application materials

1. (Attachment 4);

2. Relevant materials listed in the information list corresponding to the preferential catalog in (Annex 2);

3. Summary table of contracts corresponding to main business income (Annex 5).

3. Definition procedures

(1) ConsultationCounseling

The Qianhai Administration Bureau plans to organize industry departments, tax authorities and experts from related industries to conduct policy briefings and interviews between July and September 2022.Face-to-face counseling, the establishment of a consultation QQ group (group number: 575084512) and other channels, on the premise of meeting the requirements of epidemic prevention and control, combine online and offline, real-time interaction to provide enterprises with policy consultation, businessFull-service counseling.

(2) Online application

From now until July 28, 2022 (Thursday)As of 18:00, enterprises should prepare relevant materials as required, and submit materials through the online platform in accordance with the "Enterprise Income Tax Preferential Industry Definition System Enterprise Operation Manual" (see attachment 6 for specific declaration procedures).

(3) Material acceptance, review and correction

Starting from July 21, 2022, the Qianhai Administration Bureau will review the enterprises within the specified time limitThe materials submitted by the enterprise shall be reviewed. If the materials are complete and meet the requirements, they will be accepted.

If the materials are incomplete or do not comply with the legal form, the Qianhai Administration Bureau will notify the enterprise to complete the supplements and corrections through the online platform. The enterprise shall complete and correct the relevant materials within the specified time limit. Enterprises are requested to log in to the system in time to check the notification.

After the enterprise has completed the supplements and corrections,If it still does not meet the acceptance conditions, the Qianhai Administration Bureau will make a decision not to accept the application in accordance with the regulations, and the relevant adverse consequences will be borne by the enterprise itself.

Enterprises that fail to submit materials as required by the regulations will be deemed to have given up the definition, and the Qianhai Administration Bureau will conduct follow-up management in conjunction with the tax authorities in accordance with their duties.

(4) Review defense

According to the wishes of the company, the review unit can organize the company to participate in the defense. The company should participate in the review defense on time according to the requirements notified by the review unit. The review and defense format will be conducted online or offline depending on the needs of epidemic prevention and control. At that time, please arrange business management, finance, compliance, legal affairs, technology and other personnel who are familiar with the company's business activities to participate.

If the company decides to give up the opportunity to defend, it shouldA written statement (stamped with the company's official seal) shall be issued to the Qianhai Administration Bureau at least 3 working days before the defense.

(5) Issue opinions

After the review, the Qianhai Administration Bureau will issue definition opinions to the tax authorities within the statutory period.

IV. Definition Instructions

(1) The main work content of the definition of Qianhai corporate income tax preferential industries is to check whether the main business of enterprises that have enjoyed Qianhai corporate income tax preferential policies meets the relevant requirements of Qianhai corporate income tax preferential policies. The relevant application materials should be generated in the corresponding tax year (see the "tax year" in Appendix 3 for details). Each enterprise must confirmEnsure the accuracy of the application materials.

(2) For a service contract corresponding to the main business income, if there is a framework agreement, the contract provisions only stipulate the rates or individual fee standards without specifying the total amount, and the actual amount of the contract cannot be determined. It is recommended that the enterprise provide a valid statement confirmed by both parties to the contract, as well as related bank statements, situation descriptions, etc., which can show that its main business income meets the preferential policies.Scope materials.

5. Related matters

(1) To ensure the smooth progress of this year’s definition work, relevant enterprises must strictly follow the regulations, carefully prepare application materials and submit them on time. Relevant enterprise personnel must keep mobile phone communications open to avoid delays in enterprise definition due to poor communication, thereby affecting corporate credit, reputation and reputation.causing unnecessary economic losses.

(2) For the "first-class enterprises" classified according to the Qianhai credit tax level, the Qianhai Administration Bureau can, as needed, adopt methods such as material verification or on-site verification to improve the efficiency of the definition work. Relevant enterprises are requested to support and cooperate in carrying out relevant work. Enterprises can enter the Shenzhen Qianhai official account and click on the rightIn the lower corner of "Service Services", select "Credit Qianhai", click "Credit Inquiry", click "Enterprise Credit Inquiry" and then clickLog in through the Guangdong Province Unified Identity Authentication Platform and self-service check whether it is a "First Class Enterprise".

Hereby notified.

Shenzhen Qianhai Administration Bureau

July 4, 2022