1. Change the scope of tax-free education surcharges, local education surcharges, and water conservancy construction funds from the current total monthly sales or sales that are taxed on a monthly basis to no more than 30,000 yuan (the total monthly sales or sales that are paid on a quarterly basis must not exceed 30,000 yuan)

The withholding agent shall pay the withholding agent if the amount exceeds RMB 90,000.

2. Extended to withholding agents whose monthly total sales or sales for monthly tax payment shall not exceed 100,000 yuan (monthly total sales or sales for quarterly tax payment shall not exceed 300,000 yuan).

According to national policy requirements, the current corporate income tax reduction policy for general taxpayers is that for small and micro enterprises whose annual tax payable shall not exceed 1 million yuan, a 25% reduction shall be recorded in the tax payable, and the tax shall be paid at a 20% collection rate;

If the annual tax payable exceeds 1 million yuan but does not exceed 3 million yuan, a 50% reduction will be recorded in the tax payable, and the tax will be paid at a 20% collection rate.

Legal provisions: "Tax Collection and Management Law of the People's Republic of China" Article 3 The collection, suspension and reduction of taxes, tax exemption policies, export tax refunds, and tax payments shall be implemented in accordance with relevant legal provisions and authorized by the State Council.

, implemented in accordance with the provisions of administrative regulations formulated by the State Council.

All administrative agencies, persons or units may not violate the provisions of laws, regulations and administrative regulations and arbitrarily make tax collection, suspension and reduction, tax exemption policies, export tax rebates, tax payments and other decisions that are exclusive of tax regulations and administrative regulations.

.

Article 4 Laws, regulations and rules stipulate that entities and individuals responsible for tax payment are business operators.

Laws, regulations and rules stipulate that entities and individuals responsible for collecting and remitting, withholding and remitting taxes are the obligors.

Operators and obligors must pay taxes, collect and remit taxes, and withhold and remit taxes in accordance with the provisions of laws and administrative regulations.

(2) Tax preferential policies for general taxpayer surcharge rates in 2022 1. Article text response The total monthly sales of small-scale operators or companies in the country shall not exceed 30,000 yuan, and the total sales in the first quarter shall not exceed 90,000 yuan, and the value-added tax is exempt.

And also exempt from additional tax rates.

Among the domestic tax preferential policies, the surtax rate is an increase in tax based on a certain proportion, which generally includes urban planning, construction, maintenance tax, education surcharge and local education surcharge.

2. Analysis: Value-added tax is exempted for small-scale operators with monthly sales of less than 100,000 yuan.

For small and micro enterprises, the annual tax payable shall not exceed 1 million yuan, a 25% reduction shall be recorded in the tax payable, and the tax shall be paid at a collection rate of 20%. For small and micro enterprises, the annual tax payable shall not exceed 1 million yuan but shall not exceed 3 million yuan.

For a portion of RMB 50,000, a 50% reduction will be recorded in the tax payable, and the tax will be paid at a 20% collection rate.

3. Will the surcharge rate be halved for general taxpayers? General taxpayers will enjoy a reduction in surtax rate.

According to relevant laws and regulations, the monthly total sales or sales volume for monthly tax payment shall not exceed 100,000 yuan, and the monthly total sales or sales volume for quarterly tax payment shall not exceed 300,000 yuan. The withholding agent shall pay tax-free education surcharges, local

Education surcharge and water conservancy construction fund.

(2) Can general taxpayers enjoy the policy of halving the six taxes and two fees? Legal analysis: If a general taxpayer company meets the requirements of a small and micro enterprise (or an individual industrial and commercial household), it can apply to enjoy the "six taxes" in accordance with the regulations.

Two-cost” reduced special offer.

The judgment of small and micro enterprises that can use the preferential policy of "six taxes and two fees" shall be based on the conclusion of income tax settlement (hereinafter referred to as annual settlement).

According to relevant regulations, if a company registered as a general taxpayer of corporate value-added tax and is classified as a small and micro enterprise after applying for annual settlement and settlement in accordance with regulations, it can apply for annual settlement and settlement from July 1 to the following year.

Apply on June 30 to enjoy the special discount of “six taxes and two fees”.

In other words, if the company’s 2021 annual financial settlement in 2022 meets the judgment of small and micro enterprises, then the company can enjoy the “six taxes and two fees” from July 1, 2022 to June 30, 2023.

"Reduce special offers.

If a company is registered as a general taxpayer of corporate value-added tax, engages in non-restricted and strictly prohibited fields in my country, and meets the two requirements of having no more than 300 employees and no more than 50 million yuan in total assets at the end of the previous month of the declaration period, it shall apply in accordance with the regulations. Before applying for the first annual settlement and settlement, you can apply for a special reduction of "six taxes and two fees" as a small and micro enterprise.

Comprehensively, when applying for the relevant "six taxes and two fees" in accordance with the relevant regulations in the month of opening, you can declare to enjoy the preferential reduction of the "six taxes and two fees".

If you apply for the first annual settlement and payment in accordance with the regulations and are determined not to be a general taxpayer of small and micro enterprises, you may not apply for the "six tax exemptions" from the 1st of the month following the application for annual settlement and settlement to June 30 of the following year.

The preferential reduction of "six taxes and two fees"; when applying for an item-by-item declaration, counting from the date when it is clear that the enterprise is not a small and micro enterprise for the first time for annual settlement, it is not allowed to apply for the preferential reduction of "six taxes and two fees" until June 30 of the next year.

Legal provisions: "Announcement of the State Administration of Taxation on Collection and Administration Issues Concerning the Further Implementation of the "Six Taxes and Two Fees" Reduction and Reduction Policy for Small and Micro Enterprises" Article 2 If a small-scale enterprise value-added tax operator registers as a general taxpayer in accordance with the regulations, it shall be

On the effective date, small-scale operators will no longer be able to use the "six taxes and two fees" preferential policy in accordance with the corporate value-added tax.