The content of tax reduction and fee reduction policy in 222:

First, implement inclusive tax relief for small and micro enterprises;

The second is to raise the threshold for small-scale VAT taxpayers;

thirdly, relax the standards for identifying small and micro enterprises and increase the intensity of preferential treatment;

Fourth, for some local taxes paid by small-scale taxpayers, the policy of reducing the fees can be implemented;

Fifth, the scope of application of preferential policies related to start-up technology-based enterprises should be expanded. For venture capital enterprises and angel investors who invest in start-up technology-based enterprises, the taxable income can be deducted by 7% of the investment.

article 3 of the law of the people's Republic of China on the administration of tax collection

? The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, 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.