First, small-scale taxpayers are exempted from value-added tax in stages.
Enjoy the subject: small-scale VAT taxpayers.
Offer content:
From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3% and be exempted from value-added tax; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
Conditions of enjoyment: the taxable income of small-scale taxpayers is exempt from VAT, and the tax rate is 3%.
II. Reduction of enterprise income tax for small and low-profit enterprises.
Enjoy the main body: small and meager profit enterprises
Offer content:
1. From 202 1, 1, to 1, 2022, 1, 3 1, the annual taxable income of small and low-profit enterprises does not exceed 12.5%.
2. From June 65438+1 October 1 day in 2022 to February 3 1 day in 2024, the annual taxable income of small and low-profit enterprises exceeds110,000 yuan, but does not exceed 3 million yuan, and the tax rate is reduced by 25% and included in the taxable income by 20%.
Enjoy conditions:
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 300, and total assets not exceeding 50 million yuan.
The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
Three, small-scale VAT taxpayers, small and micro enterprises and individual industrial and commercial households to reduce the local "six taxes and two fees"
Enjoy the main body: small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households.
Offer content:
1. From June 20221day to February 3, 20241day, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can reduce the resource tax on small-scale VAT taxpayers, small enterprises and individual industrial and commercial households within the scope of 50% tax collection according to the actual situation in the region and the needs of macro-control.
2. Small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households who have enjoyed the resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and other local education preferential policies according to law can enjoy the preferential policies stipulated in Article 1 of this announcement.
Enjoy conditions:
1. This policy is applicable to small-scale VAT taxpayers, small and micro enterprises and individual industrial and commercial households.
2. Small-scale low-profit enterprises in this policy 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 300 people and total assets not exceeding 50 million yuan.
The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
The judgment of small and low-profit enterprises should be based on the results of annual settlement and payment of enterprise income tax. Newly established enterprises registered as general VAT taxpayers, engaged in industries not restricted or prohibited by the state, and meeting the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the end of last month during the reporting period, can declare and enjoy the preferential policies stipulated in Article 1 before the first settlement.
3. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall determine the tax reduction range within 50% according to the actual situation in the region and the needs of macro-control.
Four, eligible taxpayers shall be exempted from relevant government funds.
Subject of enjoyment: eligible payer.
Offer content:
Education surcharge, local education surcharge and water conservancy construction fund shall be exempted.
Enjoy conditions:
If the monthly sales amount does not exceed 654.38+10,000 yuan and the quarterly sales amount does not exceed 300,000 yuan, the education surcharge, local education surcharge and water conservancy construction fund shall be exempted.
Five, eligible small-scale VAT taxpayers shall be exempted from cultural construction fees.
Subject of enjoyment: qualified small-scale VAT taxpayers.
Offer content:
Taxable services provided by enterprises and non-enterprise units whose monthly sales of small-scale VAT taxpayers are less than 20,000 yuan (60,000 yuan paid quarterly) shall be exempted from cultural undertakings construction fees.
Enjoy conditions:
Small-scale VAT taxpayers whose monthly sales do not exceed 20,000 yuan (60,000 yuan is paid quarterly) are exempted from cultural undertakings construction fees.
Six, in line with the conditions of the payment obligation to reduce the cost of cultural undertakings.
Subject of enjoyment: eligible payer.
Offer content:
The construction fee for cultural undertakings belonging to the central income shall be reduced or exempted by 50% of the amount payable by the payer; For the construction fees of cultural undertakings belonging to local income, the financial departments of the provinces (autonomous regions and municipalities) and the Propaganda Department of the Party Committee can be reduced or exempted within 50% of the payable amount in combination with the local economic development level and the development of propaganda and ideological and cultural undertakings.
Enjoy conditions:
From July 1 day, 2065438 to February 3 1 day, 2024, the construction fee of cultural undertakings affiliated to the central government will be reduced by 50% of the amount payable by the payer; For the construction fees of cultural undertakings belonging to local income, the financial departments of the provinces (autonomous regions and municipalities) and the Propaganda Department of the Party Committee can be reduced or exempted within 50% of the payable amount in combination with the local economic development level and the development of propaganda and ideological and cultural undertakings. The financial departments of the provinces (autonomous regions and municipalities) and the propaganda departments of the Party committees shall send a copy of the tax reduction policy documents formulated in the local area to the Ministry of Finance and Publicity Department of the Communist Party of China.
The preferential tax and fee policies that small and micro enterprises can enjoy in 2022 have been shared with everyone. If it is a related enterprise, you can understand and master the above contents.