The epidemic has been repeated for nearly three years, and the COVID-19 epidemic has brought a heavy blow to chain catering enterprises. At this time, catering stores not only have no cash income, but also have to pay related costs, such as store rent and employee salaries, which undoubtedly adds insult to injury to chain catering enterprises. However, in order to alleviate the economic pressure of chain catering enterprises, the state has issued a series of relevant fiscal and tax preferential policies, which further eased the cash flow pressure of enterprises. What fiscal and taxation policies can be used for the chain catering industry? Next, Xiao Sheng will come together.

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inclusive policies

1. Exemption of small-scale taxpayers from value-added tax

Subject of enjoyment: small-scale taxpayers.

Policy content: According to Announcement No.15 of the Ministry of Finance and the State Administration of Taxation (2122), small-scale taxpayers of value-added tax are exempt from value-added tax for taxable sales income at a rate of 3%; Prepayment of value-added tax with 3% withholding rate is applicable, and prepayment of value-added tax is suspended. Applicable period: April 1, 2122 to February 31, 2122.

2. Value-added tax deduction policy

Enjoy the subject: ordinary taxpayers in the life service industry.

policy content: according to article 7 of the announcement of the general administration of customs of the Ministry of finance on deepening the reform of value-added tax (announcement of the general administration of customs of the Ministry of finance, No.39 of 2119) and the announcement of the Ministry of finance and the general administration of taxation on defining the policy of adding and deducting value-added tax for life service industry (announcement of the Ministry of finance and the general administration of taxation, No.87 of 2119), taxpayers in life service industry will continue to add and subtract the taxable amount at the rate of 15%. Applicable period: it will be implemented until February 31, 2122.

3. VAT refund policy

Entities: qualified small and micro enterprises (including individual industrial and commercial households).

policy content: 1 eligible small and micro enterprises can apply to the competent tax authorities for refund of the incremental tax allowance from April 2122. 2 Eligible micro-enterprises can apply to the competent tax authorities for a one-time refund of the remaining tax credits from the tax declaration period in April 2122. Eligible small enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 2122.

applicable conditions: 1 the tax credit rating is a or b. 2 There is no case of defrauding tax refund for retention, defrauding export tax refund or falsely issuing special invoices for value-added tax within 36 months before applying for tax refund. He has not been punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund. 4. Since April 1, 2119, you have not enjoyed the policy of "refund on demand" and "refund after collection".

applicable period: April 2122 and May 2122.

4. Preferential policies for enterprise income tax

Enjoy subjects: small and micro enterprises and individual industrial and commercial households.

Policy content: 1 According to the provisions of State Taxation Administration of The People's Republic of China Announcement No.8, 2121, the part of small and meager profit enterprises whose annual taxable income does not exceed 1 million yuan shall be reduced and included in the taxable income, and the enterprise income tax shall be paid at the rate of 21%. On the basis of the current preferential policies, individual income tax will be levied by half for the part of the annual taxable income of individual industrial and commercial households that does not exceed 1 million yuan. 2 According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing Preferential Policies for Income Tax for Small and Micro Enterprises (No.13, 2122), the portion of the annual taxable income of small and micro-profit enterprises that exceeds 1 million yuan but does not exceed 3 million yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a rate of 21%.

conditions for enjoyment: small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 311, and total assets not exceeding 51 million yuan.

applicable period: 1. The implementation will be terminated on February 31, 2122. 2 October 1, 2122 to February 31, 2124.

5. Half the six taxes and two fees

Enjoy the subjects: small-scale VAT taxpayers, small-scale enterprises with low profits and individual industrial and commercial households.

policy content: the announcement on further implementing the "six taxes and two fees" reduction policy for small and micro enterprises issued by State Taxation Administration of The People's Republic of China stipulates that the above-mentioned taxpayers can reduce the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within 51% of the tax amount.

applicable time: 1 October 2122 to 31 February 2124.

6. The income tax on equipment and appliances of small and medium-sized enterprises will be deducted in one lump sum according to a certain proportion

Enjoy the subject: small and medium-sized enterprises.

Policy content: Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Policies for Pre-tax Deduction of Equipment and Appliances in Small and Medium-sized Enterprises (Announcement No.12 of the Ministry of Finance and the State Administration of Taxation, 2122) stipulates that newly purchased equipment and appliances in small and medium-sized enterprises from October 1, 2122 to February 31, 2122, with a unit value of more than 5 million yuan, will be voluntarily deducted from enterprise income tax according to a certain proportion of the unit value. Among them, 111% of the unit value of equipment and appliances with a minimum depreciation period of 3 years stipulated in the implementation regulations of the enterprise income tax law can be deducted before tax in the current year; If the minimum depreciation period is 4 years, 5 years or 11 years, 51% of the unit value can be deducted before tax in the current year, and the remaining 51% can be deducted before tax in the remaining years according to regulations.

enjoyment conditions: business service industry: less than 2,111 employees, or less than 1 billion yuan in operating income or less than 1.2 billion yuan in total assets.

applicable period: from 1 October 2122 to 31 February 2122.

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Local policies

Take Shanghai as an example:

1. Staged deferment of "five insurances and one fund" and taxes

Policy content: 1. Staged deferment of social insurance premium payment for five extremely poor industries, such as catering, retail, tourism, civil aviation and highway, waterway and railway transportation, starting from April 2122. Among them, the pension and medical insurance premiums are deferred until the end of 2122, the unemployment and work-related injury insurance premiums are deferred for no more than 1 years, and the late payment fee is exempted during the deferred period. 2. Enterprises and other employers affected by the epidemic can apply for deferred payment of housing provident fund in accordance with the regulations, and pay it back later; During the holdover period, the paid workers will normally withdraw and apply for housing provident fund loans, which will not be affected by holdover.

applicable period: April 2122 to February 2122. For taxpayers who declare monthly and quarterly, extend the tax declaration period in April, May and June to June 31th; For corporate income tax payers, the time limit for filing and paying corporate income tax in 2121 will be extended to June 31.

2. Expand the scope of rent reduction and exemption

Policy content: Small and micro enterprises and individual industrial and commercial households engaged in production and business activities will be exempted from renting state-owned houses for six months in 2122, and will be exempted from submitting proof materials affected by the epidemic.

3. Reduce fees and make profits for enterprises through multiple channels

Policy content: 1 Give 1% financial subsidies for water, electricity and gas charges incurred by non-resident users for 3 months. If the payment is not made in time during the period affected by the epidemic, the water, electricity and gas will not be stopped, and the default payment will be exempted. Due to the epidemic situation, taxpayers who have real difficulties in paying property tax and urban land use tax may apply for relief of property tax and urban land use tax for their own use in the second and third quarters of 2122.

4. Grant subsidies for helping enterprises to stabilize their posts

Policy content: 1 For those industries with difficulties seriously affected by the epidemic, such as catering, retail, tourism, transportation, recreation, accommodation, exhibitions, etc., if there are no layoffs and fewer layoffs, 611 yuan/person will be given a one-time replacement according to the number of employees who paid social insurance for urban workers last month when the enterprise applied, and the maximum subsidy for each enterprise is 3 million yuan.

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The upcoming policies are clearly pointed out in the recently released Notice of the State Council on Printing and Distributing a Package of Policies and Measures to Stabilize the Economy. "The study will include enterprises in seven industries, including wholesale and retail, agriculture, forestry, animal husbandry, fishery, accommodation and catering, residents' service, repair and other services, education, health and social work, culture, sports and entertainment, into the scope of the policy of fully refunding incremental tax credits on a monthly basis and fully refunding existing tax credits at one time. It is estimated that the new tax refund for tax credits will be RMB 142 billion. Pay close attention to the tax refund for small and micro enterprises and individual industrial and commercial households, and increase assistance. On the basis of taxpayers' voluntary application, the centralized refund of the stock tax allowance will be basically completed before June 31; The total amount of new tax rebates for various tax refund policies introduced this year reached about one trillion yuan. " Although the policy is still under study, we believe that it will come soon, and the strength is not small, which requires the active attention of the catering industry.

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Tips from Haishengtong 1. In view of the difficult situation of the chain catering industry, as the financial personnel of the company, they should make full use of the preferential tax policies given by the state to help enterprises reduce the financial pressure and tide over the difficult period. There are many recent policies, most of which are inclusive and need active attention. 2. From the policy content, we can find that the applicable conditions of many policies need to be general taxpayers, social security payment and other compliant enterprises. Even if the epidemic has a great impact on the industry, we have reason to believe that every compliance operation is an experience of the basic skills of enterprises, and only when the foundation is not firm will it shake the mountain. Although we can't do anything about the big environment, we should not ignore our efforts at the micro level. With the help of financial strength, there is hope to improve the competitiveness of enterprises and outperform their peers.