The finance and taxation departments at all levels should effectively raise the political position, thoroughly implement the decision-making and deployment of the CPC Central Committee and the State Council to reduce taxes and fees, fully understand the significance of the inclusive tax relief for small and micro-enterprises, and effectively take up the main responsibility for its implementation as a major task, strengthen organizational leadership, elaborate planning and deployment, and implement it in place without compromise. It is necessary to increase efforts, innovate ways, strengthen publicity and counseling, optimize tax services, and enhance tax convenience, so as to ensure that taxpayers and fee payers can actually enjoy the policy dividends of tax and fee reductions. We should closely track the implementation of the policy, strengthen investigation and research, and provide timely feedback to the Ministry of Finance and the State Administration of Taxation on the problems and suggestions reflected by all parties in the implementation of the policy.

Tax incentives

1, the establishment of sole proprietorships in tax depressions as the object of cooperation. Help enterprises to register and set up sole proprietorship enterprises

in tax depressions as the object of business cooperation.

Because the sole proprietorship enterprise does not collect enterprise income tax according to the law, there only exists the value-added tax and personal tax, personal tax according to the local tax incentive policy, the service

service industry in accordance with the 0.5-3.5, the construction industry in accordance with the 0.35-2.45, the business class in accordance with the 0.25-1.75. After the payment of the above taxes and fees, the individual

personal sole proprietorship enterprise account in the amount of money can be be freely disposed of.

2. For individual businessmen who are authorized to collect personal income tax on a monthly basis: if the monthly production and business income is less than 20,000 yuan, the personal income

tax rate is 0.

If the monthly production and business income is between 20,000 yuan (inclusive) and 50,000 yuan, the part exceeding 20,000 yuan will be subject to the authorized collection rate of 0.5

for the personal income tax.

Monthly production and business income between 50,000 yuan (inclusive) and 100,000 yuan, for the portion exceeding 20,000 yuan or more, individual income tax shall be levied at the approved rate of 0.8

.

If the monthly production and business income is more than 100,000 yuan (inclusive), the individual income tax shall be levied at the approved rate of 1.4 on the part exceeding 20,000 yuan.