Business is the process, finance and taxation is the result, and tax issues are complicated. Let us pay taxes to help you find the answer. This year is the third year of the outbreak of the epidemic, which has had a serious impact on the national economy. Especially at the beginning, many enterprises were facing bankruptcy, and some small enterprises could not survive without capital flow for three months, which had a great impact on tourism, modern services, catering, import and export trade, processing and manufacturing industries, and the state was actively introducing corresponding preferential policies.

In 20021year, the state issued a general VAT ticket for small-scale taxpayers, enterprises and individual industrial and commercial households, with a quarterly value of 450,000 yuan and an annual value of10.8 million yuan tax-free, and the VAT collection rate was reduced from 3% to 1%. By April 2022 1, the new policy was introduced again. By April 65438+February 3, 20221,the general VAT ticket for small-scale taxpayers will be exempted, and the special VAT ticket will be restored by 3%.

The policy in 2023 was introduced quickly, mainly including the following points;

1. From June 65438+ 10/day in 2023 to February 3 1 day in 2023, small-scale taxpayer enterprises will be taxed at a reduced rate of 3% to 1%, and all special tickets and ordinary tickets will be/kloc-0.

2. From June 65438+ 1 October1to February 3, 20231,the monthly turnover of small-scale taxpayer enterprises was 65438+million, the quarterly turnover was 300,000, and the annual general ticket was10.2 million. All special tickets are levied according to 1%, and all tickets exceeding 300,000 in a quarter are levied according to 1%.

3. VAT collected this year needs to be refunded or deducted.

As can be seen from the above, this year's preferential policies have been introduced very quickly. In the past, the policy was issued in early April, and this year 1 early. After the policy is clear, it will be strictly implemented. Last year, all of them were tax-free within 5 million yuan. It is difficult to have such preferential policies, which are still decreasing this year. What about income tax? At present, there is no specific policy, but individual industrial and commercial households have basically not changed much.

Individual industrial and commercial households can still apply for tax approval. Value-added tax is levied at 1%, the approved business income tax rate is 0.6%, and the comprehensive tax burden is about 1.7%, that is, billing 1 10,000 yuan and tax expenditure 1.7,000 yuan, which is still very low on the whole. Can solve many problems.

Co., Ltd. also has tax rebate concessions this year; In other words, you can enjoy the reward and support of value-added tax and income tax refund given by the local finance when you settle in the preferential park. If 50%-80% is returned to the local government, the tax will be paid in the current month, and it will be returned next month. If it is overpaid, it will be refunded. Enterprises will pay 6,543,800 yuan a year, which can save about 350,000 tax expenditures.