collect!"Guidelines for New Combination Tax and Fee Policy in 2022" updated

Source: WeChat of the State Administration of Taxation

Tax reduction and fee reduction are the most fair, most direct, and effective measures for helping enterprises to relieve difficulties. In this year, my country's economic development is facing the pressure of demand shrinkage, supply impact, and expected weakness. The Party Central Committee and the State Council deployment and implementation of new combined tax support policies are of great significance for stabilizing market expectations, boosting market confidence, and helping enterprises' relief development. Essence

In order to facilitate the timely understanding of the applicable tax support policies, the State Administration of Taxation has sorted out the newly introduced and continued implementation of relevant policies, and forms a compilation of the subject, preferential content, enjoyment conditions, and policy basis. The new combined tax support policy guidelines will continue to be updated according to the new tax policy situation. Specific include:

one

New tax support policies

1. The tax refund policy at the end of the value -added tax period in 20122

2. Small and medium -sized and micro -enterprise equipment equipment income tax pre -deduction policy

3. Aviation and railway transportation companies have suspended prepaid VAT policy

4. Public transportation service revenue exempt VAT policy

5. Special additional deduction policy for personal income tax for infants and young children under the age of3

6. VAT small -scale taxpayers exempt VAT policy

7. R & D expenses of technology -based SMEs plus deduction policy

8. Express delivery service revenue exempt VAT policy

9. Reduce some passenger vehicle purchase tax policies

10. Small and micro enterprises "six taxes and two fees" reduction policy

11. Small and micro -profit enterprises to reduce corporate income tax policies

12. Manufacturing small and medium -sized enterprises delay the payment of some taxes and fees policies

13. Phase retracting corporate social insurance premium policy

two

Continuing the implementation of tax support policies

14. Key group entrepreneurial tax deduction policy

15. Remove the employment tax deduction policy of key groups

16. Enterprise poverty alleviation donation income tax pre -deduction policy

17. Poverty alleviation goods donation exemptional VAT policy

18. Independent employment retired soldiers' entrepreneurial tax deduction policy

19. Adding retired soldiers' employment tax deduction policy

20. Technology enterprise incubators and other exemptions, such as real estate tax, urban land use tax and VAT policy

21. Collection of real estate taxes and stamp duty policies for university student apartments

22. Urban bus stations and other operating land exempt urban land use tax policies

23. Agricultural product wholesale market, farmer market exemption of real estate tax, urban land use tax policy

24. Third -party enterprises engaged in pollution prevention and control corporate income tax policy

25. Support for epidemic protection and treatment, such as exemption of personal income tax policies

26. Commodity reserves exempting printed tax and real estate tax and urban land use tax policy

27. Manufacturing small and medium -sized enterprises continue to delay the payment of some taxes and fees in the fourth quarter of 2021

28.

29. Entrepreneurship investment enterprises and angel investment personal tax preferential tax policies

30. Personal income tax preferential policy for one -time bonuses for the whole year

31. Listed companies' equity incentive personal income tax preferential policies

32. Foreign personal promotion subsidy personal income tax preferential policy

33. Phase reduction policy policy

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