Strengthen the motivation of rural rejuvenation!Small and micro enterprises can enjoy these taxes and fees

In recent years, the Party Central Committee and the State Council have issued a series of tax and feed support policies to continue to consolidate the results of poverty alleviation and promote the effective connection of poverty alleviation and rural revitalization. In order to further implement the decision -making and deployment of the Party Central Committee and the State Council, the State Administration of Taxation has sorted out the formation of preferential policy guidelines for rural revitalization. Take you today to understand: small and micro enterprises tax discounts

Small -scale taxpayers shall levy value -added tax in stages

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VAT small -scale taxpayer

Content

From April 1st, 2022 to December 31, 2022, a small value -added taxpayer applies for taxable sales income of a small value -added taxpayer, exempting value -added tax; a pre -paid pre -paid pre -paid value -added tax item, Suspend prepaid value -added tax.

Enjoy condition

The small -scale taxpayer applies to a 3%levy rate of taxable income and exempts VAT.

Policy basis

1. "Announcement of the General Administration of Taxation on the VAT of small VATs for small -scale taxpayers" (No. 15, 2022)

2. "Announcement of the State Administration of Taxation on Small -scale Taxpayers Exempted VAT and other announcements" (No. 6, 2022)

Small micro -profit enterprise reduction and exemption of corporate income tax

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Small micro -profit enterprise

Content

1. From January 1, 2021 to December 31, 2022, the annual taxable income of small -scale micro -profit enterprises does not exceed 1 million yuan, and the taxable income is not included in the taxable income at a tax rate of 12.5%. Pay the corporate income tax.

2. From January 1, 2022 to December 31, 2024, the annual taxable income of small -scale micro -profit enterprises exceeds 1 million yuan but no more than 3 million yuan, and the taxable income is reduced by 25%. Enterprise income tax is paid at a tax rate of 20%.

Enjoy condition

Small micro -profit enterprises refer to three conditions such as the country's non -restrictions and prohibition industries, and at the same time that meets the annual taxable income of not more than 3 million yuan, the number of employees does not exceed 300, and the total assets does not exceed 50 million yuan.

The number of employees, including the number of employees who establish labor relations with the enterprise and the number of workers who dispatch workers accepted by the enterprise. The number of employees and the total assets indicators shall be determined according to the average quarterly value of the enterprise. The specific calculation formula is as follows:

Quarterly average = (quarter -quarter value + end of the quarter) ÷ 2

Average of the whole year = the sum of the annual average annual average ÷ 4

Annual opening or termination of business activities will be determined as a tax year to determine the above -mentioned relevant indicators with its actual business period.

Policy basis

1. The "Announcement of the General Administration of Taxation on the Implementation of the Promotional Policies for the Implementation of Small and Micro -Enterprises and Individual Industry and Commerce Income Tax" (No. 12, 2021)

2. "Announcement of the State Administration of Taxation on the Implementation of the Promotional Policies for the Development Tax of Small and Micro -Listing Enterprises and individual industrial and commercial households" (No. 8, 2021) (2021)

3. The "Announcement of the General Administration of Taxation of the Ministry of Finance on Further Implementation of Promoting Policies for Enterprise Income Tax" (No. 13, 2022)

4. The "Announcement of the State Administration of Taxation on Promoting Policy of small and micro -profit enterprises" (No. 5, 2022)

VAT, small -scale taxpayers, small and micro enterprises, and individual industrial and commercial households to reduce the "six taxes and two fees"

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VAT small -scale taxpayer, small micro -profit enterprises and individual industrial and commercial households

Content

1. From January 1, 2022 to December 31, 2024, the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government are determined according to the actual situation of the region and macro -control. Industry and commercial households can reduce resource taxes, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax and educational surcharge, and local education additions within 50%of the tax capacity.

2. VAT, small -scale taxpayers, small -scale micro -profit enterprises and individual industrial and commercial households have enjoyed resource tax, urban maintenance construction tax, real estate tax, urban land use tax, stamp tax, cultivated land occupation tax, educational surcharge, local education additional other discounts For policies, it can be superimposed to enjoy the preferential policies stipulated in Article 1 of this announcement.

Enjoy condition

1. This policy is suitable for small -scale taxpayers, small and micro enterprises, and individual industrial and commercial households.

2. Small and micro -profit enterprises in this policy refer to the country's non -restrictions and prohibited industries, and at the same time meet the annual taxable income of not more than 3 million yuan, the number of employees does not exceed 300, the total assets does not exceed 50 million yuan, etc. Enterprises with conditions.

The number of employees, including the number of employees who establish labor relations with the enterprise and the number of workers who dispatch workers accepted by the enterprise. The number of employees and the total assets indicators shall be determined according to the average quarterly value of the enterprise. The specific calculation formula is as follows:

Quarterly average = (quarter -quarter value + end of the quarter) ÷ 2

Average of the whole year = the sum of the annual average annual average ÷ 4

Annual opening or termination of business activities will be determined as a tax year to determine the above -mentioned relevant indicators with its actual business period.

The judgment of small micro -profit enterprises shall prevail the results of the annual settlement of corporate income tax. The newly established enterprise registered as a general taxpayer of VAT is engaged in non -restrictions and prohibited industries in the country, and at the same time meets two conditions such as the number of employees at the end of last month of the application period. Before applying for the first processing, the preferential policies specified in Article 1 in accordance with small micro -profit enterprises will be applied for the first time. 3. The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government need to determine the reduction within 50%of the tax amplitude according to the actual situation of the region and macro -control.

Policy basis

1. The "Announcement of the General Administration of Taxation of the Ministry of Finance on Further Implementing the" Six Tasks and Two Fees "reduction policy of small and micro enterprises" (No. 10, 2022)

2. "Announcement of the State Administration of Taxation on Further Implementation of the" Six Taxes, Two Times "reduction policies for the" Six Taxes and Two Fees "(No. 3, 2022)

Eligible payment obligations exempt relevant government funds

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Eligible payment obligations

Content

Exempted education of educational expenses, local education additional, and water conservancy construction funds.

Enjoy condition

Monthly monthly tax sales of taxation do not exceed 100,000 yuan, and the quarterly sales of the quarterly sales of not exceeding 300,000 yuan in quarterly tax are exempted from educational surcharges, local education additional, and water conservancy construction funds.

Policy basis

"Notice of the State Administration of Taxation of the Ministry of Finance on expanding the scope of the exemption of government funds" (Cai Tax [2016] No. 12)

Eligible VAT small -scale taxpayers are exempt from cultural business construction fees

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Eligible VAT small -scale taxpayers

Content

VAT taxpayers do not exceed 20,000 yuan in enterprises and non -corporate units provided by enterprises and non -corporate units with small -scale VAT taxpayers, which will be exempted from the construction fee for cultural undertakings.

Enjoy condition

Monthly sales of small -scale taxpayers with a monthly sales of not more than 20,000 yuan (tax on a quarterly tax) are exempt from the construction fee for cultural undertakings.

Policy basis

"Notice of the State Administration of Taxation on the Pilot of VAT on Business Tax Reform Reform of Cultural Cultural Institute of Cultural Interests and Requiring Management Issues" (Cai Tax [2016] No. 25)

Eligible payment obligations to reduce the construction fee of cultural undertakings

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Eligible payment obligations

Content

For cultural business construction fees attributable to the central government, according to the 50%reduction of the amount of the payment of the obligations; the cultural business construction fee of the local income of the local income, the publicity departments of the provinces (autonomous regions, municipalities) can combine the level of local economic development. , Publicize the development of ideological and cultural undertakings, reduce levy within 50%of the payable amount.

Enjoy condition

From July 1st, 2019 to December 31, 2024, the construction fee of cultural undertakings belonging to the central government will be reduced according to the payable person's payable amount; Districts and municipalities) Finance and party committees' propaganda departments can combine factors such as local economic development and development of ideological and cultural undertakings to reduce levy within 50%of the amount of payment. The propaganda departments of the provinces (autonomous regions and municipalities) and party committees shall copy the subtraction policy documents formulated by the region to the Ministry of Finance and the Propaganda Department of the Central Committee of the Communist Party of China.

Policy basis

"Notice of the Ministry of Finance on Adjusting Some Government Fund Relevant Policies" (Cai taxation [2019] No. 46)

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