@: Please collect these tax and fees policies

In order to implement the decision -making and deployment of the Party Central Committee and the State Council to implement new combined tax support policies, it is more convenient for small and micro enterprises and individual industrial and commercial households to understand the applicable tax and fees in a timely manner, the State Administration of Taxation for the taxes and fees of small and micro enterprises and individual industrial and commercial households The preferential policies have been sorted out, forming the content of preferential policy guidelines for small and micro enterprises and individual industrial and commercial households.

Take you to understand today

Enjoy the subject as a small -scale taxpayer

Tax and fees preferential policies

What

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Eligible VAT small -scale taxpayers

VAT

【Enjoy the subject】

VAT small -scale taxpayer

【Promotion】

From April 1st, 2021 to December 31, 2022, a small -scale taxpayer had a value -added taxable sales behavior, with a total monthly sales of not more than 150,000 yuan (with a quarterly tax period in one quarter, quarterly sales were sold in quarterly If the amount does not exceed 450,000 yuan), it is exempt from value -added tax.

【Enjoy conditions】

1. Applicable to small -scale value -added taxpayers.

2.小规模纳税人发生增值税应税销售行为，合计月销售额超过15万元，但扣除本期发生的销售不动产的销售额后未超过15万元的，其销售货物、劳务、服务、 Sales obtained by intangible assets are exempt from value -added tax.

3. Small -scale taxpayers applying for the value -added tax difference policy, determine whether the sales can enjoy the above -mentioned exemptional VAT policy with the difference in sales.

【Policy basis】

1. "Announcement of the General Administration of Taxation on the General Administration of Taxation on Clarifying the Value -VAT taxpayer exemption of VAT" (No. 11, 2021)

2. "Announcement of the State Administration of Taxation on Small -scale Taxpayers Exempted Value -added Taxation and Management" (No. 5, 2021)

VAT small -scale taxpayer

Phase exemption VAT tax

【Enjoy the subject】

VAT small -scale taxpayer

【Promotion】

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 conditions】

VAT taxpayers apply for taxable sales income of a 3%levy rate; small -scale VAT taxpayers apply 3%pre -levy rate pre -levy -VAT projects.

【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)

VAT small -scale taxpayer

Reduce the "six taxes and two fees"

【Enjoy the subject】

VAT small -scale taxpayer

【Promotion】

From January 1, 2022 to December 31, 2024, the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government should be determined according to the actual situation of the region and macro -control. Subsid resource taxes, urban maintenance construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax and educational subscriptions, and local education additional.

VAT taxpayers have enjoyed resource tax, urban maintenance construction tax, real estate tax, urban land use tax, stamp tax, cultivated land occupation tax, educational surcharge, and local education additional other preferential policies, which can be superimposed to enjoy this preferential policy Essence

【Enjoy conditions】

The small -scale VAT taxpayers enjoy tax incentives in accordance with the actual situation of the region and macro -controlling macro -controlled macro -controlled regulations in accordance with the actual situation of the region and macro -control.

【Policy basis】

"Announcement of the General Administration of Taxation on Further Implementation of the" Six Taxes and Two Fees "reduction policy for small and micro enterprises" (No. 10, 2022)

Eligible VAT small -scale taxpayers

The construction fee of exemption from cultural undertakings

【Enjoy the subject】

Eligible VAT small -scale taxpayers

【Promotion】

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 conditions】

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 Institutes and Requires Management Issues" (Cai Tax [2016] No. 25)

务 Source: WeChat public account of the State Administration of Taxation

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