1. Increase the tax refund for the end of VAT in manufacturing and other industries. 3

2. Increase the tax refund for the end of VAT for small and micro enterprises. 3

3. Air and railway transport enterprises suspend the advance payment of VAT. 4. Public * * * Transportation services are exempt from value-added tax 4

5. Special additional deduction for infant care under 3 years old 4

6. Exempt small-scale taxpayers from value-added tax in stages 5

7. Increase the deduction ratio of R&D expenses for small and medium-sized technology enterprises 5

8. Tax reduction policy for small and medium-sized manufacturing enterprises 6

The tax reduction policy in 222 is as follows:

First, implement the tax reduction and exemption policy. The implementation period of the policy of reducing or exempting small-scale taxpayers from value-added tax and services such as public transportation, catering and accommodation, tourism and entertainment, culture and sports will be extended to the end of this year. Allow small and micro enterprises and individual industrial and commercial households to postpone income tax payment until next year. All export products that have not been refunded at the nominal tax rate except "two highs and one capital" will be fully refunded;

second, implement the relevant fee fund reduction and exemption policies. We will implement policies such as reducing or exempting civil aviation development funds, port construction fees, compensation funds for oil pollution damage from ships, construction fees for cultural undertakings, special funds for the development of national film undertakings, and registration fees for related drugs and medical devices;

third, reduce the average tariff of enterprise broadband and private line. Mainly for enterprises to implement Internet access broadband and private line fee reduction, and focus on small and medium-sized enterprises and manufacturing industries, to achieve an overall reduction of 15% in the average tariff of broadband and private lines for enterprises;

fourth, resolutely rectify the illegal fees charged by enterprises. Improve the supervision system of fees, and establish an evaluation mechanism for the effectiveness of controlling illegal fees related to enterprises. Resolutely prevent illegal tax collection fees, focus on the investigation of "excessive taxes and fees" and other issues, and seriously pursue accountability. Deploy and carry out special treatment of enterprise-related charges nationwide, strictly investigate all kinds of enterprise-related arbitrary charges, establish and improve the investigation mechanism for complaints and reports of arbitrary charges, and intensify rectification efforts.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The collection and suspension of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

article 25 taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations. The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.