The tax incentives for small and micro enterprises in 2022 are as follows:

1, for value-added tax (VAT), if the small-scale taxpayers issued invoices is directly exempt from the tax, and if the invoices were issued in accordance with the 3% levy

2, for the enterprise income tax, in the interval of 1 million part of the 2.5% levy, the interval of 1 million to 3 million part of the 5% levy

3, for the shareholders dividend tax, this is in the company shareholders dividends, or equity transfer, the company canceled, need to deal with the company's undistributed profits. When the company does not pay dividends, you do not need to pay.

What kind of enterprise can become a microenterprise?

Cai Shui [2019] No. 13 gives the criteria of 300, 300, 5000, that is to say, the annual taxable income does not exceed 3 million the number of employees does not exceed 300, the total assets do not exceed 50 million, of course, the most important is to engage in the national non-restricted and prohibited industries.

And from April 1, 2022 onwards, as long as you do not open a special invoice, no matter whether it is a general invoice or not invoiced, can be declared tax-free, not subject to the quarterly 450,000 constraints. In short, the previous small-scale quarterly 450,000 this policy from April 1 to relax, no longer limited to 450,000 tax exemption. 5 million as long as not open special invoices are exempt from tax, 5 million even if all the ordinary invoices are also exempt from tax.

The above is about the tax incentives for small and micro enterprises in 2022.