Autonomous Region Finance Department: Capped in small -scale taxpayers and small -scale micro -profit enterprises to reduce corporate tax reduction and exemption policies

Tianshan News (Reporter Su Luping reported) On the evening of August 26, the Press Office of the People's Government of the Autonomous Region held a press conference on epidemic prevention and control. At the meeting, Zhu Jie, a member of the Party Group and Deputy Director of the Autonomous Region's Finance Department, introduced the financial department of the autonomous region to help enterprises to help the enterprises' rescue policies and measures.

In order to effectively respond to the adverse effects of the development of the epidemic on the development of the market, stabilize market expectations, boost market confidence, and help enterprises' bailout development, the autonomous region's financial implementation of small -scale taxpayers shall levy value -added tax, small micro -profit enterprises to reduce corporate income tax Such preferential policies support the development of small and medium -sized enterprises and market entities. Properly implement the phased value -free tax policy for small -scale taxpayers. From April 1st, 2022 to December 31, 2022, the small -scale taxpayer of VAT is applied to the taxable sales income of 3%. Tax; apply a pre -levy rate for pre -levy rates to pay a value -added tax project, and suspend the prepaid value -added tax. To accurately implement the policy of reducing corporate income tax for small -profit enterprises, from January 1, 2022 to December 31, 2024, the annual taxable income of small micro -profit enterprises exceeds 1 million yuan but does not exceed 3 million yuan. The taxable income amount is included at 25%, and the corporate income tax is paid at a tax rate of 20%. At the same time, the annual taxable income of small micro -profit enterprises issued in 2021 not exceeding 1 million yuan, and then the policy of mining corporate income tax will continue to be implemented, that is, the annual taxable income of small micro -profit enterprises shall not exceed 1 million yuan in annual taxable income of 1 million yuan. In part, the taxable income was included at 12.5%, and corporate income tax was paid at a tax rate of 20%. The accurate implementation of small -scale taxpayers, small micro -profit enterprises, and individual industrial and commercial households will be half -levying the "six taxes and two fees" policy. From January 1, 2022 to December 31, 2024, the resources are reduced by 50%of the tax capacity. Tax, urban maintenance construction tax, real estate tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax and educational subscriptions, and local education additional.

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