retreat!reduce!waived!slow!Delays!Did you save these money this year?

In 2022, the "Government Work Report" proposed that it continues to stimulate the vitality of the market's subject, implement new combined tax support policies, and reduce tax reduction and tax refund. In order to help market players increase, add vitality, and reduce pressure, which tax reduction policies have been introduced this year, and what are the benefits to market entities and taxpayers?

retreat!

Large -scale value -added tax retain tax refund

—— Implementing a large -scale value -added tax refund policy is a key measure to stabilize the macroeconomic market this year. Since this year, the 2000.5 billion yuan value -added tax refund tax has been refunded to the taxpayer account, which exceeds three times the scale of tax refund last year, effectively alleviating the pressure of corporate funds.

Expand the scope of implementation of tax refund. From April 1st, the scope of the total amount of value -added tax increases for the total return on the monthly will be expanded to 6 industries including eligible small and micro enterprises and manufacturing industries. 100%refund. From July 1st, 7 industries including the wholesale and retail industry, accommodation and catering industry have been incorporated into the full monthly refund incremental retention tax, and a one -time full refund of the existing retention tax policy scope.

Accelerate the progress of tax refund implementation. In terms of tax refund progress, small and micro enterprises are given priority, and the amount of mini -enterprise stocks will be refunded in April. In May and June, the amount of small enterprises reserved taxes to ensure that the amount of small and micro enterprises reserved taxes will be refunded at the end of June. On this basis, the time for the reserved tax refund of medium -sized enterprises and large enterprises in advance. Pay the tax refund of medium -sized enterprises from the third quarter to May 1st, and the concentrated refund before June 30; large enterprises will be implemented from the fourth quarter to June 1, and will be returned before June 30 to ensure that the policy effect will be released in the first half of the year. Essence

Export tax rebate

——In the support of export tax refund policies, help foreign trade enterprises to relieve difficulties.

After the state of the state's export product withdrawal tax rate is consistent with the policy of exported products, the amount of tax shall be refunded, and the amount of input tax is allowed to deduct the value -added tax. The export credit insurance compensation obtained by foreign trade enterprises is considered as foreign exchange and tax refund. Expand the coverage of tax refund policies, and implement convenient measures such as "buying or refund".

Accelerate the progress of export tax rebates in stages. From June 20, 2022 to June 30, 2023, the tax department handles the average time of normal exports (exempt) taxes for the first and second export enterprises to compress within 3 working days.

reduce!

Reduce some vehicle purchase tax

The purchase date is from June 1, 2022 to December 31, 2022, and the price (excluding value -added tax) of 2.0 liters of 2.0 and less than 300,000 yuan will be reduced by half. Essence

Reduce "six taxes and two fees"

From January 2022 to the end of 2024, small -scale taxpayers, small micro -profit enterprises and individual industrial and commercial households can reduce resource taxes, urban maintenance construction tax, real estate tax, urban land use tax, stamp tax, stamp tax within 50%of the tax amount, (Excluding securities transaction stamp duty), arable land occupation tax and educational surcharge, local education additional.

In the first half of 2022, small -scale taxpayers' "six taxes and two fees" reduction policy further expanded to small micro -profit enterprises and individual industrial and commercial households, adding tax reductions of 83 billion yuan.

There is a discount for corporate income tax

From January 2022 to the end of 2024, the annual taxable income of small micro -profit enterprises exceeded 1 million yuan but no more than 3 million yuan, and the taxable income was included at 25%, and corporate income tax was paid at a tax rate of 20%.

In the first half of 2022, the taxable income of small micro-profit enterprises was 100-3 million yuan, and the policy was reduced by half, and the tax reduction was 47.7 billion yuan.

Increase the proportion of research and development expenses plus deduction

The actual R & D expenses incurred during the research and development activities of science and technology -based small and medium -sized enterprises shall not form an intangible assets into the current profit or loss, and on the basis of deducting it in accordance with regulations, since 2022 The plus deduction; the formation of intangible assets will be amortized before taxation at 200%of the cost of intangible assets since 2022.

From 2022, enterprises can apply for the first three quarters of the first three quarters of the R & D expenses and deducting policy discounts.

Equipment and appliance income tax deduction

Eligible small and medium -sized enterprises from January 1, 2022 to December 31, 2022 are newly purchased by equipment and appliances. If the unit value is more than 5 million yuan, a certain percentage of the unit value is voluntarily selected before the corporate income tax tax. deduct. Among them, the implementation regulations of the corporate income tax law stipulate that the minimum depreciation period is 3 years of equipment and appliances, and 100%of the unit value can be deducted before the one -time tax; the minimum depreciation period is 4, 5, and 10 years. %Can be deducted before the one -time tax, and the remaining 50%can be calculated for depreciation of the pre -tax deduction in the remaining year.

waived!

Exempt from some VAT

From April 2022 to the end of 2022, a small value -added taxpayer applied for taxable sales income of a 3%levy rate, exempting value -added tax; a pre -paid value -added tax project with a 3%pre -levy rate was applied to suspend the prepaid value -added tax.

On the basis of a small -scale taxpayer's levy rate from 3%to 1%, the value -added tax will be exempted from April 1, 2022, and the new tax reduction is 79.3 billion yuan.

From May to the end of 2022, the taxpayer provided the income from the delegation service for the residents to provide the revenue of the necessary living materials and courier services, exempting VAT.

From January 2022 to the end of 2022, the income from taxpayers with public transportation services was exempted from value -added tax. slow!

Delays partial taxes and fees of small, medium and micro enterprises in the manufacturing industry

Eligible manufacturing, small and medium -sized enterprises (including individual wholly -owned enterprises, partnerships, individual industrial and commercial households), on the basis of continuing to delay the payment of some taxes and fees in the fourth quarter of 2021, delay the payment of some taxes in the first quarter and second quarter of 2022 Fee: After applying for tax declaration in accordance with the law, manufacturing medium -sized enterprises can delay 50%of the amount of taxes and fees stipulated in this policy. Small and micro enterprises in manufacturing can delay all taxes and fees stipulated in this policy. The delayed period is 6 A month. Delaying the period expires, taxpayers should pay the corresponding month or quarter taxes in accordance with the law.

The delayed tax and fees include the company that affiliated in January, February, March, April, May, June (monthly) or the first and second quarters of 2022 (paid by the quarter) Income tax, personal income tax, domestic value -added tax, domestic consumption tax and attached urban maintenance construction tax, educational costs, and local education additional, excluding deduction and payment, collection and payment, and applying for invoicing to tax authorities Taxes.

Since the beginning of this year, it has continued to implement the policies of Small and medium -sized enterprises in manufacturing, and handles 525.7 billion yuan in tax payment.

These tax preferential policies

Extend the execution!

Value -free technology companies incubators, university science and technology parks, and crowd -created space incubation services value -added tax are exempted from qualified, and they are used to use real estate, land for real estate tax and urban land use tax for their own use and provided by them.

Any qualified venture capital enterprise and angel investing individuals investing in start -up technology -based enterprises will deduct taxable income from a certain proportion of investment.

If an enterprise enrolls independent employment retired soldiers and retired soldiers engaged in individual operations, it will continue to deduct taxes and related additional additions in turn according to a certain limit.

Exempted agricultural product wholesale market, real estate tax of farmers' markets, and urban land use tax.

The land use tax use of land and other operating land for urban bus stations.

Continue to authorize the provincial governments to independently decide to exempt, suspend or reduce the immigration support fund of local reservoirs.

For personal income tax for medical staff and epidemic prevention workers temporarily subsidies, bonuses and units to personal drug prevention drugs.

Registration fees exempt from drug and medical device for related epidemic prevention products.

Exempted college student apartment real estate tax and related lease contract stamp duty.

Self -use real estate, land exemption property tax and urban land use tax for enterprises that undertake the policy of commodity reserves.

Depend on the income tax of third -party corporate corporate corporations to prevent pollution from 15%.

The taxpayers that allow qualified productive service industries to be accused of 10%are deducted in accordance with the current period, and the taxable amount is deducted from the current period, and the execution period is extended to December 31, 2022. The taxpayers that allow qualified life service industries to be eligible will be increased by 15%in accordance with the current period of deductible input tax, deduct the taxable amount, and the execution period is extended to December 31, 2022.

From January 1, 2022 to December 31, 2023, the preferential tax policies of some commodity reserve tax are continued, and the printing tax of the product reserve management company and its direct library funds is exempted; The purchase and sale contract is exempted from the stamp duty, and the stamp duty chapters should be paid by the other parties of the contract. For real estate and land that undertakes the commodity reserve business by the commodity reserve management company and its direct library, it is exempted from the real estate tax and urban land use tax.

Source: China Government Network

- END -