The new tax policies in 2022 include: 1, eligible small-scale taxpayers are exempt from value-added tax since April 1, 2021, small-scale taxpayers incurred VAT taxable sales behavior, the total monthly sales did not exceed 150,000 yuan exempt from value-added tax. Note yo: need to be small-scale taxpayers and special invoices and general invoices are counted in the amount of 150,000 yuan, more than a penny will have to declare the full amount of tax. 2, phased reduction of VAT for small-scale taxpayers small-scale taxpayers will continue to implement the policy of 1% of the value-added tax rate in 2022, and from 2020 onwards, small-scale taxpayers applying the 3% levy rate of the taxable income from sales is reduced to a rate of 1% levy, after enjoying the Two years after this policy continued to extend the 1 year, it can be said that the country for the development of small and medium-sized enterprises worry about, as for the future will continue to extend to be observed.3, small micro-profit enterprises to reduce or waive the enterprise income tax if you are a small micro-profit enterprises, then the annual taxable income does not exceed 1 million yuan, reduced by 12.5% of the taxable income, the tax rate of 20% of the payment of the enterprise income tax, which means that the effective tax burden rate of 1 million yuan. That means the effective tax rate within 1 million is only 2.5%.

Legal basis

Article 28 of the Rules for the Implementation of the Provisional Regulations on Value-added Tax (VAT) The standards for small-scale taxpayers referred to in Article 11 of the Regulations are:

(1) Taxpayers engaged in the production of goods or the provision of taxable labor services and taxpayers engaged in the production of goods or the provision of taxable labor services, and taxpayers engaging in the wholesaling or retailing of goods, and whose annual value-added tax (VAT) sales (hereinafter referred to as taxable sales) are within the range of 1,000,000 yuan. hereinafter referred to as taxable sales) of less than 500,000 yuan (inclusive, the same hereinafter);

(2) taxpayers other than those specified in paragraph 1(a) of this Article with annual taxable sales of less than 800,000 yuan.

The reference to engaging mainly in the production of goods or the provision of taxable labor services in the first paragraph of this Article means that the taxpayer's annual sales of the production of goods or the provision of taxable labor services account for more than 50% of the annual taxable sales.