1. VAT Small-scale taxpayers are exempt from VAT.
Enjoy the subject: small-scale VAT taxpayers.
Preferential content: From April 1 day, 2022 to February 3 1 day, the taxable sales income of small-scale VAT taxpayers with 3% tax rate shall be exempted from VAT, and the prepaid VAT items with 3% tax rate shall be applied, and the prepaid VAT shall not be levied temporarily.
Conditions of enjoyment: 3% levy rate or withholding rate is applicable to small-scale taxpayers.
Handling method: enjoy it immediately after declaration.
2. The current deductible input tax of taxpayers in the production and life service industries continues to be deducted by 10% and 15% respectively.
Enjoy the main body: the general taxpayer of value-added tax in the production and life service industry.
Preferential content: Extend the implementation period of the policy of adding and deducting value-added tax for productive and domestic service industries stipulated in 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 No.39 of the Ministry of Finance and the State Administration of Taxation) and the Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the Policy of Adding and Deducting Value-added Tax for Life Service Industries (Announcement No.87 of the Ministry of Finance in State Taxation Administration of The People's Republic of China).
For taxpayers in the production and life service industries, the deductible input tax in the current period will continue to be added and deducted according to 10% and 15% respectively.
3. Taxpayers' income from providing public transport services shall be exempted from VAT.
Subject of enjoyment: taxpayers who provide public transport services.
Preferential content: From June 65438+1 October1day in 2022 to February 3 1 day in 2022, taxpayers' income from providing public transport services will be exempted from value-added tax.
4. The branches of air and railway transport enterprises shall suspend the advance payment of value-added tax.
Enjoy the main body: aviation and railway transport enterprises.
Preferential content: from June 65438+1 October1day in 2022 to February 3 1 day in 2022, the branches of air and railway transportation enterprises will suspend the advance payment of VAT.
5. Eligible technology business incubators, university science parks and Zhongchuang space incubation services are exempt from VAT.
Enjoy the main body: national and provincial science and technology business incubators, national creative space.
Preferential content: from June 65438+1 October1day in 2022 to February 3 1 day in 2022, the income obtained from providing incubation services to the incubatees shall be exempted from value-added tax.
(2) Enterprise income tax
1. Inclusive income tax relief for small and low-profit enterprises and individual industrial and commercial enterprises.
Enjoy the main body: small and meager profit enterprises and individual industrial and commercial households.
Offer content:
From (1)202 1 1 to 20221February, the annual taxable income of small and low-profit enterprises decreased by 12.5%.
(2) During the period from 202 1 1 October1to 20221231February, the portion of the annual taxable income of individual industrial and commercial households that does not exceed110,000 yuan shall be subject to the current preferential policies.
2. Further implement the preferential income tax policies for small and micro enterprises.
Enjoy the main body: small and meager profit enterprises.
Preferential content: from June 65438+1 October 1 day in 2022 to February 3 1 day in 2024, the part of the annual taxable income of small and low-profit enterprises that exceeds110,000 yuan but does not exceed 3 million yuan will be included in the taxable income at a reduced rate of 25%, with a reduced rate of 20%.
3.202 1 Deferred tax payment policy for small and medium-sized manufacturing enterprises in the fourth quarter and the first and second quarters of 2022.
Enjoy the main body: small and medium-sized manufacturing enterprises (including sole proprietorship enterprises, partnerships and individual industrial and commercial households).
Offer content:
(1) Small, medium and micro manufacturing enterprises that meet the prescribed conditions may be extended by 202 1,1,1,12 (monthly payment) or 202/. Among them, medium-sized manufacturing enterprises can defer payment of 50% of the above taxes and fees, and small and micro manufacturing enterprises can defer payment of all the above taxes and fees. The extension time is 9 months. When the extension expires, the taxpayer shall pay the deferred tax according to law.
During the period from June 5438+1 October1to February 27, 2022, the paid-in period is June 0, June 65438 +0, June 65438+February (monthly payment) or the fourth quarter of 20265438 +0.
(2) Small and medium-sized manufacturing enterprises that meet the prescribed conditions can postpone the payment of enterprise income tax, personal income tax, domestic value-added tax, domestic consumption tax and their cities in 2022 (monthly payment) or in the first quarter and second quarter of 2022 (quarterly payment) 1, February, March, April, May and June. Medium-sized manufacturing enterprises can defer payment of 50% of the above taxes and fees, and small and micro manufacturing enterprises can defer payment of all the above taxes and fees for a period of 6 months. After the extension period expires, the taxpayer shall pay the corresponding monthly or quarterly taxes according to law.
If the above taxes and fees paid in the warehouse before February 28th, 2022 belong to the period of 2022 1 month, the enterprise can voluntarily choose to apply for tax refund (fee) and enjoy the deferred payment policy.
4. Pre-tax deduction of income tax for equipment and appliances of small and medium-sized enterprises.
Enjoy the main body: SMEs.
Preferential content: Equipment and appliances newly purchased by small and medium-sized enterprises from June 65438+1 October 2022 to February 3 1 February 2022, with a unit value of more than 5 million yuan, will be deducted voluntarily before enterprise income tax according to a certain proportion of the unit value. Among them, 100% 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, 10 years, 50% of the unit value can be deducted before tax in that year, and the remaining 50% can be deducted before tax in other years according to regulations.
If an enterprise chooses to apply the above policies to offset the losses of the current year, it can carry them forward in the next five tax years, and enterprises that enjoy other policies to extend the period of loss carry-forward can implement them according to the existing regulations.
5. Pre-tax deduction of income tax is allowed for public welfare donation expenses that meet the requirements.
Subject of enjoyment: enterprises or individuals who have incurred public welfare donation expenses.
Preferential contents: Donation expenses for charitable activities and public welfare undertakings by enterprises through public welfare social organizations or people's governments at or above the county level (including the county level) and their constituent departments and directly affiliated institutions are allowed to be deducted when calculating taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.
Individuals donate to public welfare charities such as education, poverty alleviation and poverty alleviation through People's Republic of China (PRC), domestic public welfare social organizations, people's governments at or above the county level and other state organs. The expenses incurred from public welfare donations can be deducted when calculating taxable income in accordance with the relevant provisions of the Individual Income Tax Law.
6. Increase the deduction ratio of R&D expenses of production enterprises to 100%.
Enjoy the main body: manufacturing enterprises.
Preferential content: Since 2002 1 and1,the actual R&D expenses that have not formed intangible assets in R&D activities and are included in the current profits and losses are deducted according to the actual amount before tax 100%; Where intangible assets are formed, they shall be amortized before tax according to 200% of the cost of intangible assets.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 16 stipulates that "if a taxpayer concurrently engages in tax exemption or reduction projects, it shall separately account for the sales of tax exemption or reduction projects;" If the sales volume is not accounted for separately, it shall not be reduced or exempted. "
Article 21, paragraph 2 (2) stipulates that "where the tax exemption provisions apply to taxable sales, special VAT invoices shall not be issued."
Article 27 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36) stipulates that "the input tax amount of the following items shall not be deducted from the output tax amount: (1) ..................................."
Article 25 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that "taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations."