1. Increase the end-of-term VAT refund in manufacturing and other industries 3
2. Increase the tax rebate for small and micro enterprises at the end of VAT 3
3. Airline and railway transport enterprises suspend the prepayment of value-added tax 4
4. Public transport services are exempt from value-added tax 4
Special additional deduction for infant care under 5.3 years old 4
6. In the fifth stage, small-scale taxpayers will be exempted from VAT.
7. Increase the deduction ratio of R&D expenses for small and medium-sized science and technology enterprises.
8 manufacturing SMEs tax extension policy 6 pages
9. Increase the preferential income tax for small and meager profit enterprises.
10. Pre-tax deduction policy for equipment and electrical appliances of small and medium-sized enterprises 6 pages
1 1. Further implement the reduction and exemption of "six taxes and two fees" for small and micro enterprises and expand the scope of application 7
12. Express service is exempt from VAT 8
13. Reduction and exemption of vehicle purchase tax for some passenger cars 8
14. Seven industries, including wholesale and retail, fully refunded the VAT allowance 8.
15. Deferred payment of corporate social insurance premiums will be implemented by stages in extremely poor industries.
Two. Extension Policy in 2022 (Project 14) 10
1. producer service taxpayers' input tax plus deduction 10.
2. Life service taxpayers' input tax plus deduction 1 1.
3. Continue to implement the annual one-time bonus 1 1 and other personal income tax preferential policies.
4. Continue to implement the tax settlement policy 12.
5. Separate taxation policy for equity incentives of listed companies 12
6. Policies such as exemption of value-added tax for technology business incubators, university science parks and creative spaces 13.
7. Continue to implement the relevant policies and conditions for venture capital enterprises and angel investors to invest in start-up technology-based enterprises 13.
8. Preferential Policies for Entrepreneurship and Employment of Retired Soldiers 14
9. Eligible agricultural products wholesale markets and farmers' markets are temporarily exempted from property tax and urban land use tax 14.
10. Eligible urban public transport, passenger transport and rail transit business premises are temporarily exempted from urban land use tax 15.
1 1. The relevant subsidies and bonuses obtained by medical personnel and epidemic prevention personnel participating in epidemic prevention and control work are exempt from personal income tax 15.
12. College students' apartments are exempt from property tax and stamp duty 16.
13. National reserve commodities are exempt from property tax; Urban land use tax 16
14. Qualified third-party enterprises engaged in pollution prevention and control shall be subject to enterprise income tax at a reduced rate of 15%.
Three. Existing effective policies since 20 19 (3 1 item) 17.
1. Reduce the VAT rate 17.
2. Change the real estate deduction from two years to one-time full deduction 17.
3. Domestic passenger transport services are included in the scope of input tax deduction 18.
4. Final VAT credit and refund 18
5. Increase of special additional deduction for personal income tax 19
6. Extend the carry-over period of losses of high-tech enterprises and high-tech SMEs 19.
7. Expand the industry scope of accelerated depreciation of fixed assets to all manufacturing industries 19.
8. The poverty alleviation materials donated by units or individual industrial and commercial households are temporarily exempted from VAT 20.
9. In the cultural system reform, we will continue some tax reduction and exemption policies for the transformation of operating cultural institutions into enterprises. 20 pages
10. Supporting the development policy of cultural enterprises 2 1
1 1. Individuals or corporate investors who transfer CDR of innovative enterprises within three years are exempted from personal income tax and corporate income tax.
12. The perpetual bonds issued by enterprises can be exempted from enterprise income tax by applying the dividend policy.
13. Reduce or exempt value-added tax, income tax and deed tax. It is used for community family services such as pension, nursery, and housekeeping.
14. Tax incentives for entrepreneurial employment such as key groups 23
15. Increase the export tax rebate rate for some products.
16. The land for bulk commodity storage facilities of logistics enterprises is halved to collect urban land use tax 24
17. VAT reduction for second-hand car sales by second-hand car distribution enterprises 24
18. Continue to implement the vehicle purchase tax exemption policy for new energy vehicles 25
19 continue to implement the relevant preferential tax policies for supporting small and micro enterprises, individual industrial and commercial households and farmers in inclusive finance 25
20. Pre-tax carry-over deduction policy for public welfare donations 27 pages
2 1. Pre-tax deduction policy for advertising fees and business promotion fees 27 pages
22. Raise the threshold for small-scale VAT taxpayers 27
23 micro enterprises and individual industrial and commercial households income tax preferential policies 28
24 The deduction ratio of R&D expenses of manufacturing enterprises is increased to 100%28
25 low employee pension insurance unit payment ratio 29
26 sick employment security fund should be reduced by stages.
Exemption from real estate registration fee and adjustment of patent fee 29
28 the whole government fund 30
29 administrative fees such as low radio frequency occupation fee, entry and exit license fee and trademark registration fee 30
30. Cancel the port construction fee of 3 1.
3 1. Adjust the relevant policies of the Civil Aviation Development Fund 3 1
I. New Policy for 2022 (item 15)
1. Increase the terminal VAT refund in manufacturing and other industries.
Enjoy manufacturing, scientific research and technical services, electricity, heat, gas and water production and supply, software and information technology services, ecological protection and environmental management, transportation, warehousing and postal services (hereinafter referred to as manufacturing), and buy coal-fired power generation enterprises that use imported coal.
Preferential content
(1) Eligible enterprises in manufacturing and other industries may apply to the competent tax authorities for refund of incremental tax allowance from April 2022.
(2) Eligible medium-sized enterprises in manufacturing and other industries may apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax reporting period in May 2022;
(3) Large enterprises in manufacturing and other industries that meet the requirements may apply to the competent tax authorities for a one-time refund of the stock tax allowance from June 2022.
Policy basis
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Strengthening the Implementation of the Policy of VAT Refund on Demand (AnnouncementNo. 14, Ministry of Finance, State Taxation Administration of The People's Republic of China, 2022)
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on further accelerating the implementation progress of the VAT refund policy (AnnouncementNo. 17, Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022)
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on further and continuously accelerating the implementation progress of the VAT refund policy (AnnouncementNo. Ministry of Finance, State Taxation Administration of The People's Republic of China 2022 19)
Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Practically Implementing the VAT Refund Policy of Coal Power Generation Enterprises and Doing a Good Job in Power Supply (Caishui [2022] No.25)
2. Increase the tax rebate for small and micro enterprises at the end of the VAT period.
Subject of enjoyment
Small and micro enterprises (including individual industrial and commercial households)
Preferential content
(1) From April 2022, eligible small and micro enterprises can apply to the competent tax authorities for refunding the incremental tax allowance.
(2) Eligible micro-enterprises can apply to the competent tax authorities for a one-time refund of the remaining tax credits from April 2022, when the tax payment period is declared;
(3) Eligible small enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from May 2022, when they declare the tax period.
Policy basis
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Strengthening the Implementation of the Policy of VAT Refund on Demand (AnnouncementNo. 14, Ministry of Finance, State Taxation Administration of The People's Republic of China, 2022)
3. Aviation and railway transport enterprises shall suspend the advance payment of value-added tax.
Subject of enjoyment
Aviation and railway transport enterprises
Preferential content
From June 65438+1 October1day in 2022 to June 65438+February 3 1 day in 2022, the branches of aviation and railway transportation enterprises suspended the advance payment of value-added tax.
Policy basis
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Promoting the Development of Value-added Tax Policy for Difficult Industries in Service Industry (AnnouncementNo.: Ministry of Finance in 2022, State Taxation Administration of The People's Republic of China 1 1)
4. Public transport services are exempt from value-added tax.
Subject of enjoyment
Public transport service enterprise
Preferential content
From June 65438+1 October1day in 2022 to February 3 1 day in 2022, taxpayers' income from providing public transport services such as passenger ferry, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus shall be exempted from value-added tax.
Policy basis
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Promoting the Development of Value-added Tax Policy for Difficult Industries in Service Industry (AnnouncementNo.: Ministry of Finance in 2022, State Taxation Administration of The People's Republic of China 1 1)
Special additional deduction for infant care under 5.3 years old
Subject of enjoyment
Parents or guardians of babies under 3 years old.
Preferential content
From June 65438+ 10/day, 2022, taxpayers' expenses related to caring for infants under 3 years old will be deducted according to the standard of 65438 yuan +0000 yuan per infant per month.
Policy basis
Notice of the State Council on Establishing Special Additional Deduction of Personal Income Tax for Infant Care under 3 Years Old (Guo Fa [2022] No.8)
6. Exempt small-scale taxpayers from value-added tax by stages.
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3% and be exempted from value-added tax; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
Policy basis
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Small-scale Taxpayers Exempting from VAT. 15, Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022)
7. Increase the deduction ratio of R&D expenses for small and medium-sized science and technology enterprises.
Subject of enjoyment
Small and medium-sized science and technology enterprises
Preferential content
If the R&D expenses actually incurred in R&D activities of small and medium-sized scientific and technological enterprises do not form intangible assets and are included in the current profits and losses, they shall be deducted before tax according to 1 2022 on the basis of actual occurrence. Where intangible assets are formed, they shall be amortized before tax according to 200% of the cost of intangible assets from June 65438+1 October1day, 2022.
Policy basis
Announcement of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Further Increasing the Pre-tax Deduction Ratio of R&D for Small and Medium-sized Sci-tech Enterprises (AnnouncementNo. 16, Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022)
8. Tax extension policy for manufacturing SMEs
Subject of enjoyment
Small and medium-sized enterprises in manufacturing industry
Preferential content
Small and medium-sized manufacturing enterprises (including sole proprietorship enterprises, partnerships and individual industrial and commercial households) can postpone the payment of some taxes and fees in the fourth quarter of 2002/KLOC-0, the first quarter and the second quarter of 2022 for a period of six months. Among them, medium-sized manufacturing enterprises can postpone 50% of all taxes and fees stipulated in the announcement, and small and micro manufacturing enterprises can postpone all taxes and fees stipulated in the announcement.
Policy basis
Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance on Continued Implementation of Deferred Payment of Some Taxes and Fees by Manufacturing SMEs (Announcement No.2, State Taxation Administration of The People's Republic of China, Ministry of Finance, 2022)
9. Increase the preferential income tax for small and low-profit enterprises.
Subject of enjoyment
Small and low-profit enterprises that meet the policy requirements
Preferential content
From June 65438+1 October 1 day in 2022 to February 3 1 day in 2024, the part of the annual taxable income of small and low-profit enterprises that exceeds110,000 yuan but does not exceed 3 million yuan will be included in the taxable income at a reduced rate of 25%.
Policy basis
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Implementing the Preferential Income Tax Policies for Small and Micro Enterprises (AnnouncementNo. 13, Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022)