1, support the promotion of entrepreneurship and employment of key groups of preferential "Ministry of Finance, General Administration of Taxation, Ministry of Human Resources and Social Security, the competent authorities of the Poverty Alleviation Office of the notice on further support and promotion of entrepreneurship and employment of key groups of relevant tax policies" (Cai Shui [2022] No. 22) of the policy implementation period from January 1, 2022 to December 31, 2021. The fixed standard is 6,000 yuan per person per year, up to a maximum of 50%, the people of provinces, autonomous regions and municipalities directly under the Central Government can determine the specific fixed standard within this range according to the actual situation in the region.

2. Determined by the difference in sales, before June 30, 2022, the VAT rate before the adjustment, the implementation of the pre-adjustment refund rate of the VAT rate after the adjustment of the VAT rate after the adjustment of the implementation of the adjusted refund rate. There are four aspects to be grasped when applying the policy of credit and deduction: the credit and deduction is different from input tax, the credit and deduction is directly offset against the taxable amount, and the input tax is used to offset the output tax. Other individuals referred to in the Implementation Rules of the Provisional Regulations on Value-added Tax, who rent out real estate in the form of a one-time rental fee, can be equally apportioned over the corresponding rental period, and if the apportioned monthly rental income does not exceed 100,000 yuan, they are exempted from the value-added tax (VAT).

3. The services provided free of charge to the Beijing Organizing Committee for the Winter Olympic Games (BOCOG) by the sponsoring enterprises and their subsidiaries under the sponsorship agreement and supplementary sponsorship agreement in relation to the Beijing 2022 Winter Olympic Games, Winter Paralympic Games and the Test Event are exempted from value-added tax (VAT). If the qualification is canceled after January 1, 2022, the exemption will cease from the month following the date of cancellation. For small taxpayers applying the differential VAT policy, the difference in sales will be used to determine whether they can enjoy the VAT exemption policy stipulated in this announcement.

4. The VAT credit policy shall be applied on a yearly basis, but for taxpayers established after April 1, 2022 (inclusive), if the sales of four services account for more than 50% of the total sales within three months from the date of establishment or within three months from the date of obtaining the first business income, the VAT credit policy shall be applied from the date of registration as a general taxpayer. 39th Announcement gives a transition period arrangement, which shall be June 30, 2022 (inclusive), before (including) June 30, 2022 (inclusive). Before June 30, 2022 (including April 1, 2022), taxpayers exporting the goods and services mentioned in the preceding paragraph or engaging in the cross-border taxable acts mentioned in the preceding paragraph and applying the VAT exemption and refund scheme, if the VAT has been collected at the pre-adjustment rate at the time of purchase, then the pre-adjustment export tax rebate rate shall be implemented, and if the VAT has been collected at the adjusted rate at the time of purchase, then the post-adjustment export tax rebate rate shall be applied. If the applicable tax rate is lower than the export tax refund rate when calculating the tax exemption and offsetting tax, the difference between the applicable tax rate and the export tax refund rate shall be regarded as zero, and shall participate in the calculation of tax exemption and offsetting tax. When taxpayers fill in the "VAT Return (for small-scale taxpayers)", the sales after the difference will be filled in the relevant columns of tax-free sales.

5. Cai Shui [2022] No. 20 also stipulates that from February 1, 2022 to December 31, 2022, the gratuitous lending of funds between units (including enterprise groups) within an enterprise group is exempted from value-added tax (VAT). 14 Announcement stipulates that taxpayers in the production and living service industries who are subject to the policy of addition and deduction should confirm the applicability of the policy of addition and deduction for the first time in a year by means of the electronic tax bureau (or go to the When confirming the application of the credit and deduction policy for the first time in a year, taxpayers in the production and living service industries should submit the Declaration on the Application of the Credit and Deduction Policy through the Electronic Taxation Bureau (or go to the tax service hall). Small taxpayers who have already used the VAT invoice management system and whose monthly sales do not exceed 100,000 yuan can continue to use the existing tax-control equipment to issue invoices. Those who have already issued VAT invoices on their own can continue to issue VAT invoices on their own and pay VAT on the sales of the VAT invoices issued.

6. In order to ensure that small-scale taxpayers can fully enjoy the policy, the announcement makes it clear that small-scale taxpayers who pay tax for a fixed period can choose to pay tax for one month or one quarter according to their actual business situation. General VAT taxpayers who have issued VAT invoices according to the original 16% and 10% applicable VAT rates before the adjustment of VAT rates, and need to issue red-letter invoices in the event of sales discount, suspension of return, etc., and need to reissue red-letter invoices in accordance with the original applicable tax rate if there is an error in the red-letter invoices, first issue red-letter invoices in accordance with the original applicable tax rate and then reissue the correct blue-letter invoices. The deduction for agricultural products is calculated on the basis of their input tax. VAT-exempt heating fee income should be separately accounted for in accordance with the provisions of Article 16 of the Provisional Regulations on Value-added Tax.

7. This policy is only applicable to domestic passenger transportation services. Where special invoices cannot be recovered, VAT will be levied accordingly. Through the thermal products business enterprises to residents of the heat supply thermal products production enterprises, thermal products business enterprises should be based on the actual heating fee income from the residents of the proportion of the total heating fee income of the business enterprise, the calculation of exempted from the value-added tax. It should be noted that the enterprise recruitment of employment personnel can be applied to both the tax incentives provided in this notice, but also can be applied to other special tax incentives to support employment, the enterprise can choose to apply the most preferential policies, but shall not be repeated to enjoy.

8, level of science and technology business incubators, university science and technology parks, to enjoy the preferential starting time depending on the time of its recognition, as follows: December 31, 2022, before the recognition of January 1, 2022 to enjoy the January 1, 2022 and after the recognition of the (including the provincial science and technology business incubators and record of the space for the record of crowds), since the recognition of the date of the next month to enjoy. For the existence of four services in addition to the part-time situation, the taxpayer to provide four services to achieve the proportion of sales of all sales must be more than 50%, that is, the taxpayer's production and operation of the four services to provide the main, in order to enjoy the value-added tax credit policy.

9. If the actual VAT, urban maintenance and construction tax, education surcharge and local education surcharge payable by the enterprise is less than the total amount of tax reduction or exemption, the actual VAT, urban maintenance and construction tax, education surcharge and local education surcharge payable shall be limited to the actual VAT, urban maintenance and construction tax, education surcharge and local education surcharge payable shall be greater than the total amount of tax reduction or exemption, the total amount of tax reduction or exemption shall be limited to the actual VAT, urban maintenance and construction tax, education surcharge and local education surcharge payable. If the actual VAT, urban maintenance and construction tax, education surcharge and local education surcharge payable is greater than the total amount of tax reduction or exemption, the total amount of tax reduction or exemption shall be the limit. One-time deduction for real estate Since April 1, 2022, the input tax credit for construction work of real estate acquired by taxpayers will no longer be deducted in two years. Taxpayers who have not issued VAT invoices for VAT taxable sales behavior before the adjustment of VAT rate and need to issue VAT invoices shall do so in accordance with the original applicable tax rate. The four services refer to postal services, telecommunication services, modern services, living services and other production and living services.

10, to obtain (issued) sales invoices or purchase invoices of agricultural products, sales invoices or purchase invoices of agricultural products to the purchase price of agricultural products and 9% deduction rate to calculate the input tax. The so-called drinking water project, refers to the construction of water supply projects for rural residents to provide water for domestic use drinking water project operation and management units, is responsible for the operation and management of drinking water projects water companies, water supply companies, water supply (total) stations (plants, centers), village collectives, farmers, water cooperative organizations and other units.