legal analysis: according to the relevant laws and regulations, the preferential tax policies for small and micro enterprises in Shanghai include: 1. increasing tax reduction and fee reduction; Second, reduce the production and operation costs of enterprises; Third, explore domestic and foreign markets; Fourth, improve the professional ability of small and medium-sized enterprises; Fifth, strengthen financing services for SMEs; Sixth, optimize SME services. Increase the intensity of tax reduction and fee reduction and fully implement the national tax reduction policy. The policy of reducing or exempting small-scale taxpayers from value-added tax and exempting public transportation, catering and accommodation, tourism and entertainment, culture and sports and other services will be extended to the end of 22. The income tax of small and low-profit enterprises can be postponed until the first reporting period in 221.

fully implement the national fee reduction policy. The policy of exempting small and medium-sized enterprises and individual industrial and commercial households insured by units from paying pension, unemployment and work-related injury insurance units will be extended to the end of 22. The introduction of individual industrial and commercial households and all kinds of flexible employees who are insured in their personal capacity can voluntarily postpone the basic old-age insurance premium in 22. The policy of exempting port construction fees for import and export goods and halving the compensation fund for oil pollution damage from ships will be extended to the end of 22.

increase local tax reduction and fee reduction. Continue to implement the relevant provisions of this Municipality on reducing the relevant tax and fee policies within the local authority to the lowest level within the scope prescribed by the state.

legal basis: "preferential tax policies for small and micro enterprises in Shanghai" article 1 intensify tax reduction and fee reduction, and fully implement the national tax reduction policy. The policy of reducing or exempting small-scale taxpayers from value-added tax and exempting public transportation, catering and accommodation, tourism and entertainment, culture and sports and other services will be extended to the end of 22. The income tax of small and low-profit enterprises can be postponed until the first reporting period in 221.

fully implement the national fee reduction policy. The policy of exempting small and medium-sized enterprises and individual industrial and commercial households insured by units from paying pension, unemployment and work-related injury insurance units will be extended to the end of 22. The introduction of individual industrial and commercial households and all kinds of flexible employees who are insured in their personal capacity can voluntarily postpone the basic old-age insurance premium in 22. The policy of exempting port construction fees for import and export goods and halving the compensation fund for oil pollution damage from ships will be extended to the end of 22.

increase local tax reduction and fee reduction. Continue to implement the relevant provisions of this Municipality on reducing the relevant tax and fee policies within the local authority to the lowest level within the scope prescribed by the state.