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A picture summarizes the preferential tax policies under the normalization of COVID-19 epidemic.
Refer to the latest policy that came into effect on April 1 2022, and keep updating. Welcome industry experts to correct me.
Preferential tax policies under the normalization of COVID-19 epidemic situation
Small and low-profit enterprises:
Engaged in national unrestricted and prohibited enterprises.
The taxable income shall not exceed 3 million yuan.
No more than 300 employees.
Total assets do not exceed 50 million.
1. phased value-added tax preferential policies (small-scale taxpayers include individual industrial and commercial households): classified by monthly or quarterly sales and applicable tax rates, with details as shown in the figure.
Situation 1:
Monthly sales
Quarterly sales
Monthly sales >150,000 or real estate sales decrease in the current period.
Situation 2:
Monthly sales > 65438+500,000.
Quarterly sales exceed 450,000 pounds.
Two. Tax exemption and refund policy: the tax will be refunded to the enterprise before June 2022.
Three. Preferential policies for enterprise income tax (small and micro enterprises):
1, the annual taxable income decreased.
If the annual taxable income does not exceed 654.38+00,000, it will be included at the reduced tax rate of 654.38+02.5%, and the actual tax rate is 2.5%.
The annual taxable income is 65,438+0,000-3,000,000 yuan, reduced by 50% and halved, and the effective tax rate is 5%.
2, R&D expenses plus deduction (small and medium-sized science and technology enterprises)
Deduction ratio 100% (original 75%)