Core Viewpoint - The article discusses the tax policies applicable to small and micro enterprises in China, specifically focusing on the eligibility criteria for tax reductions and the procedures for tax prepayment and refunds. Group 1: Eligibility Criteria for Small and Micro Enterprises - Small and micro enterprises must meet three conditions: annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan [3][4]. - Non-resident enterprises are not eligible for the small and micro enterprise income tax preferential policies [3]. Group 2: Tax Prepayment and Refund Procedures - Small and micro enterprises are required to prepay income tax on a quarterly basis. If a company qualifies as a small and micro enterprise during the year, it can switch from monthly to quarterly prepayment starting from the next prepayment period [4]. - If a company has overpaid income tax during the year due to not meeting the small and micro enterprise criteria, it can apply for a refund rather than offsetting it against the next year's tax [4].

Group 1 - The article discusses the process of tax clearance declaration and tax cancellation procedures, highlighting various reasons for cancellation [4][5][6] - It outlines the steps for selecting cancellation reasons, including legal dissolution, project completion, and administrative revocation [5][6][7] - The system provides immediate processing options for eligible applicants, with prompts for confirmation and success notifications [6][9][10] Group 2 - The article details the conditions under which immediate cancellation can be processed, including the absence of unresolved matters [6][8][9] - It explains the scenarios where cancellation may not proceed due to pending issues, requiring users to address these before reapplying [8][9][10] - The article emphasizes the importance of following up on pending matters to ensure successful tax clearance and cancellation [7][8][9] Group 3 - The article mentions the specific tax policies related to idle land fees, including exemptions for non-profit institutions and reduced fees for certain services [26][27][28] - It outlines the procedures for applying for refunds of non-tax revenue and the conditions under which these refunds can be processed [24][26] - The article references various regulatory documents that govern the collection and management of idle land fees and related tax policies [27][28]

Core Points - The article discusses the definition and implications of idle land, including the criteria for identifying idle land and the associated idle land fees [3][4]. - It outlines the procedures for declaring and paying idle land fees, emphasizing the use of a standardized electronic tax system [5]. - The article also highlights preferential policies regarding idle land fees for non-profit and profit-making elderly care and medical institutions [6]. Group 1: Definition and Criteria - Idle land refers to state-owned construction land that has not commenced development within one year of the agreed-upon start date or has insufficient development progress [3]. - The criteria for identifying idle land include less than one-third of the total area developed or less than 25% of the total investment made [3]. Group 2: Fee Assessment and Payment - The idle land fee is assessed at 20% of the land transfer or allocation price [4]. - Payment procedures involve submitting a declaration through the national electronic tax system and obtaining a unified receipt after payment [5]. Group 3: Preferential Policies - Non-profit elderly care and medical institutions are fully exempt from idle land fees, while for-profit institutions receive a 50% reduction [6]. - Properties and land used for community elderly care, childcare, and domestic services are also exempt from idle land fees [6].

Group 1 - The article discusses the regulations regarding idle land in China, specifically focusing on the penalties for not commencing development within the stipulated time frame [2][5][6] - According to the law, if the development does not start within one year after the agreed date, a fee of up to 20% of the land transfer price can be imposed as an idle land fee [2][7] - The management of idle land fees has been transferred to tax authorities since July 1, 2021, as per the notification from the Ministry of Finance [2][4] Group 2 - The legal basis for the idle land fee includes the "Land Management Law" and the "Urban Real Estate Management Law" [3] - Key documents related to the idle land fee include the "Idle Land Disposal Measures" and various notifications from the Ministry of Finance and other governmental bodies [4] - The idle land is defined as state-owned construction land that has not commenced development for over one year or has insufficient development progress [6] Group 3 - The idle land fee is calculated at 20% of the land transfer or allocation price [7] - There are exemptions for non-profit elderly care and medical institutions, which are fully exempt from the idle land fee, while for-profit institutions are charged at half the rate [7] - Properties and land used for community services such as elderly care and childcare are also exempt from the idle land fee [7]

Core Viewpoint - The article discusses the regulations and procedures regarding idle land in China, including the definition, taxation, and exemptions related to idle land fees. Summary by Sections Definition of Idle Land - Idle land refers to state-owned construction land use rights that have not commenced development within one year of the agreed start date or have not developed at least one-third of the total area or invested at least 25% of the total investment after starting development [4]. Tax Collection - Since July 1, 2021, the idle land fee has been transferred to the tax department for collection [4]. - The tax authority collects the idle land fee based on 20% of the land transfer or allocation price [6]. - Payment must be made within 30 days from the date of the idle land fee collection decision notice [6]. Payment Process - Taxpayers can declare and pay the idle land fee through the electronic tax bureau, selecting the appropriate payment method after completing the declaration [7]. Refund Management - Refund applications for the collected non-tax revenue are handled by the tax department, with specific procedures for different types of refunds [8][9]. Policy Exemptions - Non-profit elderly care and medical institutions are fully exempt from the idle land fee, while for-profit institutions are charged half [10]. - Properties and land used for community elderly care, childcare, and domestic services are exempt from the idle land fee [11]. Policy Basis - The article references several official documents that provide the legal basis for the idle land fee and its management, including announcements from various government departments [12].