1. Scale VAT preferential policies. From April 1 day, 2022 to February 3 1 day, 2022, the general taxpayer can only apply the tax exemption policy if he obtains the taxable sales income at the rate of 3%. If the tax obligation occurs before March 3, 20221day, it shall be implemented in accordance with the previous relevant policies and regulations.
2. In 2022, self-employed individuals can also apply for sole proprietorship approval and collection policy. Personal business income tax is levied at the approved tax rate, which is about 1%, and then halved, and personal income tax is 0.5%.
3. For qualified science and technology business incubators, university science parks and maker space incubation services, the real estate for personal use and provided to the incubator is exempt from value-added tax, and the land is exempt from property tax and urban land use tax.
4. Continue to relax the accreditation standards for start-up technology enterprises. Eligible venture capital enterprises and angel investors who invest in individuals shall be deducted from the taxable amount according to a certain proportion of the investment amount.
Preferential policies for enterprise income tax in 2022
According to the relevant laws and regulations of our country, generally speaking, the preferential policies of enterprise income tax in 2022 mainly include: for enterprises, 25% is the most basic tax rate; If the tax payable of small-scale low-profit enterprises is less than 6.5438+0 million, it shall be multiplied by 25% first and then by the corresponding tax rate; If it exceeds 6.5438+0 million and is less than 3 million, it will be taxed. The specific calculation method is: multiply it by 50% first, and then multiply it by the corresponding tax leg orange removal rate. From 202 1, 1, to 1, 2022, 1, and February, 3 1, the annual tax payable of small and low-profit enterprises will be halved under the premise of the current preferential policies, that is, the part within 1 10,000 yuan. Within the specified time, the tax payable for small-scale low-profit enterprises does not exceed 6.5438+0 million, and the calculation method is multiplied by 25% multiplied by 20% tax rate; The specific calculation method of the tax payable exceeding 6,543.8+0,000 but not exceeding 3,000,000 is multiplied by 50% and then multiplied by 654.38+0.20%. For key high-tech enterprises or recognized advanced technical service enterprises, it needs to be multiplied by 15% first, and then multiplied by the corresponding tax rate.
Preferential income tax policies for small and micro enterprises in 2022
1. From April 20221day to February 3, 20221day, small-scale taxpayers of value-added tax shall apply 3% of taxable sales income and be exempted from value-added tax; Sales of goods that receive 3% VAT in advance are suspended.
2. The annual tax payable of small and low-profit enterprises is reduced by 25% and included in the tax payable, and the enterprise income tax is paid at the rate of 20%.
3. Self-employed individuals who are included in small and micro enterprises can still enjoy the approved preferential tax collection, and the tax payable does not exceed 1, and personal income tax is levied by half.
4. Small and micro enterprises (including individuals) are general taxpayers and can enjoy VAT exemption. If a special ticket is issued, the preferential policy will be paid at the rate of 3%.
legal ground
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" for Small and Micro Enterprises (AnnouncementNo. 10, Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022)
Announcement of State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" and "Reduction and Exemption Policies" for Small and Micro Enterprises (State Taxation Administration of The People's Republic of China Announcement No.3, 2022)
From October 65438+2022 10 to June 65438+2024 10 to February 365438+2024, if ordinary taxpayers meet the requirements of small-scale low-profit enterprises, they can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding stamp tax on securities transactions) and stamp tax.