Subject Individual Industrial and Commercial Households
Preferential content
From January 1, 2021 to December 31, 2022, the individual industrial and commercial households with taxable income not exceeding 1 million yuan will have their individual income tax reduced by half, on the basis of the current preferential policy. levy individual income tax.
Conditions for enjoyment
1. No distinction is made between the methods of levying, all are eligible.
2. It can be enjoyed at the time of tax prepayment.
3. Calculate the amount of tax exemption according to the following method:
Tax exemption = (taxable amount of the part of the taxable income of individual industrial and commercial enterprises with business income not exceeding 1 million yuan - tax exemption amount of other policies × the part of the taxable income of individual industrial and commercial enterprises with business income not exceeding 1 million yuan ÷ the taxable income of business income) × (1-50%).
4. The amount of tax exemption is entered in the "Tax Exemption Amount" column of the corresponding business income tax return, and is accompanied by the "Report on Individual Income Tax Exemption Matters".
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Implementation of Preferential Policies on Income Tax for Small and Micro Enterprises and Individual Businesses (No. 12 of 2021)
2. Announcement of the State Administration of Taxation on the Matters Related to the Implementation of Preferential Policies on Income Tax for the Development of Small and Micro Enterprises and Individual Businesses (No. 8 of 2021)
The State Administration of Taxation has issued a circular on the implementation of preferential policies on income tax for small and micro enterprises and individual business households. p>Self-employed Industrial and Commercial Households Reduction of Local "Six Taxes and Two Fees"
Enjoyment Subjects
Self-employed Industrial and Commercial Households
Preferential Contents
From January 1, 2022, to December 31, 2024, the people's governments of provinces, autonomous regions, and municipalities directly under the central government, in accordance with the actual situation in the region, the As well as macro-control needs to determine, the individual business households can reduce the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupation tax, and education surcharge and local education surcharge within the range of 50% of the tax amount.
Individual industrial and commercial households that have already enjoyed other preferential policies on resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, cultivated land occupation tax, surcharge on education fees and surcharge on local education in accordance with the law are entitled to enjoy this preferential policy on top of the others.
Enjoyment Conditions
Individual industrial and commercial households are entitled to tax incentives in accordance with the tax rate determined by the people's governments of the provinces, autonomous regions and municipalities directly under the central government in accordance with the actual situation in their respective regions and the needs of macro-control.
Policy Basis
"Announcement of the Ministry of Finance and the State Administration of Taxation on the Further Implementation of the Policy of Reducing and Exempting "Six Taxes and Two Fees" for Small and Micro Enterprises" (No. 10 of 2022)
Policy of Stage-by-Stage Suspension of Payment of Corporate Social Insurance Premiums by Individual Businesses
Enjoyment Subjects
1. Enterprises belonging to industries in difficulty. Catering, retail, tourism, civil aviation, road and waterway railroad transport 5 special hardship industries; agricultural and food processing industry, textile industry, textile clothing, apparel industry, paper and paper products industry, printing and recording media reproduction industry, pharmaceutical manufacturing industry, chemical fiber manufacturing industry, rubber and plastic products industry, general equipment manufacturing industry, automobile manufacturing industry, railroads, ships, aerospace and other transportation equipment manufacturing industry, instrumentation Manufacturing, social work, radio, television, film and sound recording production, culture and art, sports, entertainment 17 difficult industries. Individual industrial and commercial households with employees who participate in social insurance in the form of a unit in the above industries and other units shall refer to the enterprise method of deferring contributions.
2. All small, medium and micro-enterprises and self-employed industrial and commercial households participating in social insurance on a unit basis in areas seriously affected by the epidemic that are experiencing temporary difficulties in production and operation. Participate in the basic pension insurance for enterprise employees and institutions and social organizations, foundations, social service agencies, law firms, accounting firms and other social organizations, with reference to the implementation.
3. Individual entrepreneurs and various types of flexibly employed persons who participate in the basic pension insurance for enterprise employees in their personal capacity.
Preferential content
1. Enterprises belonging to difficult industries can apply for deferred payment of basic pension insurance premiums, unemployment insurance premiums, and industrial injury insurance premiums (hereinafter referred to as the three social security premiums) for the part of the unit, of which the deferred payment of pension insurance premiums will be implemented until the end of 2022, and the deferred payment of industrial injury insurance premiums and unemployment insurance premiums will be implemented for no more than one year. Late fees will be waived during the deferment period.
2. All small and medium-sized enterprises and self-employed businessmen who have temporary difficulties in production and operation in areas seriously affected by the epidemic and who participate in the insurance in the form of a unit may apply for a deferral of payment of three social security premiums for the unit's portion of the premium, and the deferral will be implemented until the end of 2022, during which time no late fee will be levied.
3. Individual business households and various types of flexible employment personnel who participate in the basic pension insurance for enterprise employees in their personal capacity may voluntarily suspend their contributions if they have difficulties in paying the contributions in 2022, and they may make up for the unpaid months in 2022 before the end of 2023, and they may independently choose their own contributions within the upper and lower limits of the local individual contributions in 2023, and their years of contributions will be cumulative.
The specific implementation is subject to local implementation measures.
Policy basis
1. "Ministry of Human Resources and Social Security Ministry of Finance State Administration of Taxation on doing a good job of unemployment insurance to stabilize jobs and improve skills to prevent unemployment notice" (Ministry of Human Resources and Social Security issued [2022] No. 23)
2. "Ministry of Human Resources and Social Security Office of the State Administration of Taxation on the phased implementation of the policy of deferring payment of enterprise social insurance premiums in the special hardship industries Circular of the General Office of the Ministry of Human Resources and Social Security on the Implementation of the Policy of Staggered Payment of Social Insurance Premiums for Enterprises in Special Difficulty Industries (Issued by the Office of the Ministry of Human Resources and Social Security [2022] No. 16)
3.