What are the new tax policies in 2022?

The first is the new tax support policy.

(1) VAT refund policy at the end of 2022

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Strengthening the Implementation of the Tax Refund Policy at the End of VAT Period (No.14, 2022)

2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Accelerating the Implementation Progress of the Final VAT Refund Policy (2022 17)

3. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Accelerating the Implementation Progress of the Final VAT Refund Policy (No.2022 19)

4. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Industry Scope of Full VAT Refund Policy (No.212022)

(B) Pre-tax deduction policy for equipment and appliances of SMEs

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the relevant policies of pre-tax deduction of equipment and instruments for small and medium-sized enterprises (No.2022 12)

(3) Suspending the policy of prepayment of value-added tax by branches of air and railway transport enterprises.

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Promoting the Development of Value-added Tax Policy for Difficult Industries in Service Industry (No.1 1 2022)

(4) The policy of exempting public transport service income from value-added tax.

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Promoting the Development of Value-added Tax Policy for Difficult Industries in Service Industry (No.1 1 2022)

(5) Special additional deduction policy for personal income tax for infant care under 3 years old.

Policy basis

Notice of the State Council on Establishing Special Additional Deduction of Personal Income Tax for Infant Care under 3 Years Old (Guo Fa [2022] No.8)

(6) VAT policy for small-scale taxpayers exempt from VAT.

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China Municipality on Exempting Small-scale Taxpayers from VAT (No.15, 2022)

(VII) R&D expense deduction policy for small and medium-sized science and technology enterprises.

Policy basis

Announcement of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Further Increasing the Pre-tax Deduction Ratio of R&D for Small and Medium-sized Sci-tech Enterprises (No.2022 16)

(eight) the express service income is exempt from the value-added tax policy.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the VAT exemption policy for express delivery services (No.18, 2022)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.36)

(9) The policy of reducing and exempting some passenger car purchase tax.

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Reducing the Purchase Tax on Some Passenger Cars (No.20, 2022)

(ten) small and micro enterprises "six taxes and two fees" relief policy.

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and Micro Enterprises (No.2022 10)

(eleven) income tax relief policies for small and meager profit enterprises.

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Implementing the Preferential Income Tax Policies for Small and Micro Enterprises (No.2022 13)

(12) policy of delaying payment of some taxes and fees for manufacturing SMEs.

Policy basis

Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing to Implement Partial Taxes and Fees Deferred by Manufacturing SMEs (No.2, 2022)

(thirteen) the policy of holding over the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium of enterprises by stages.

Policy basis

1. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of Ministry of Human Resources and Social Security on Doing a Good Job in Stabilizing Unemployment Insurance and Improving Skills to Prevent Unemployment (Caishui [2022] No.23)

2. Notice of the General Office of Ministry of Human Resources and Social Security and the General Office of State Taxation Administration of The People's Republic of China on the phased implementation of the deferred payment policy of social insurance premiums for enterprises in extremely poor industries (No.[2022]16 issued by the Ministry of Human Resources and Social Security)

3. Notice of Ministry of Human Resources and Social Security Development and Reform Commission, Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of the Policy of Delaying Payment of Social Insurance Premium by Stages (Ministry of Human Resources and Social Security [2022] No.31)

(fourteen) phased holdover of basic medical insurance premiums for employees.

Policy basis

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, Health Insurance Bureau, Development and Reform Commission, on Installment Payment of Employees' Basic Medical Insurance Units (No.21No.2022).

Two. Continuing tax and fee support policy

(fifteen) tax relief policies for key groups.

Policy basis

1. Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and Ministry of Human Resources and Social Security Rural Revitalization Bureau on Extending the Implementation Period of Some Preferential Tax Policies for Poverty Alleviation (No.2021No.8)

2. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Human Resources and Social Security and the State Council Poverty Alleviation Offices on Further Supporting and Promoting Entrepreneurship and Employment of Key Groups (Cai Shui [2019] No.22)

(sixteen) to absorb key groups of employment tax relief policy.

Policy basis

1. Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and Ministry of Human Resources and Social Security Rural Revitalization Bureau on Extending the Implementation Period of Some Preferential Tax Policies for Poverty Alleviation (No.2021No.8)

2. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Human Resources and Social Security and the State Council Poverty Alleviation Offices on Further Supporting and Promoting Entrepreneurship and Employment of Key Groups (Cai Shui [2019] No.22)

(17) Pre-tax deduction policy for enterprise poverty alleviation donations.

Policy basis

1. Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and Ministry of Human Resources and Social Security Rural Revitalization Bureau on Extending the Implementation Period of Some Preferential Tax Policies for Poverty Alleviation (No.2021No.8)

2. Announcement of State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office of the Ministry of Finance on Pre-tax Deduction Policy for Enterprise Donation for Poverty Alleviation (No.49 of 20 19)

(eighteen) the donation of poverty alleviation materials shall be exempted from value-added tax policy.

Policy basis

1. Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and Ministry of Human Resources and Social Security Rural Revitalization Bureau on Extending the Implementation Period of Some Preferential Tax Policies for Poverty Alleviation (No.2021No.8)

2. Announcement of State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office of the Ministry of Finance on the policy of exempting goods donated for poverty alleviation from VAT (No.55 20 19)

(nineteen) the tax relief policy for self-employed retired soldiers.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Tax Policies for Further Supporting Self-employed Retired Soldiers' Entrepreneurship and Employment (Cai Shui [2019] No.21)

(twenty) to absorb retired soldiers employment tax relief policy.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Tax Policies for Further Supporting Self-employed Retired Soldiers' Entrepreneurship and Employment (Cai Shui [2019] No.21)

(twenty-one) technology business incubators are exempt from property tax, urban land use tax and value-added tax policies.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Education on Tax Policies for Science and Technology Business Incubators, University Science Parks and Zhongchuang Space (Caishui [20 18] 120)

(twenty-two) college students' apartments are exempt from property tax and stamp duty policy.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Stamp Duty Policy of College Student Apartment Property Tax (Caishui [2065 438+09] 14)

(twenty-three) the implementation of urban land use tax exemption policy for urban bus stations and other operating land.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, on the Urban Rail Transit System of Urban Bus Stations, Roads and Passenger Stations Continuing to Enjoy the Preferential Policy of Reducing and Exempting Urban Land Use Tax (Caishui [2004]19 +0 1)

(twenty-four) agricultural products wholesale markets and farmers' markets are exempt from property tax and urban land use tax policies.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing to Implement Preferential Policies of Property Tax and Urban Land Use Tax for Agricultural Products Wholesale Markets and Farmers' Markets (Caishui [2019]12)

(twenty-five) the enterprise income tax relief policy for third-party enterprises engaged in pollution prevention and control.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Announcement of the Ministry of Finance and the Ministry of Ecology and Environment of State Taxation Administration of The People's Republic of China Development and Reform Commission on the income tax policy of third-party enterprises engaged in pollution prevention and control (No.60 20 19)

(twenty-six) to support the personal income tax exemption policy for epidemic prevention and control.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Supporting Individual Income Tax Policy for Prevention and Control of Pneumonia Infection in novel coronavirus (No.10, 2020)

(twenty-seven) reserve commodities shall be exempted from stamp duty, property tax and urban land use tax policies.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing to Implement Preferential Tax Policies for Commodity Reserves in Some Countries (No.8, 2022)

2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Policies Concerning Reserved Commodities in Some Countries (No.77 of 20 19)

(XXVIII) In the fourth quarter of 20021manufacturing SMEs continued to defer payment of some taxes and fees.

Policy basis

1. Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance on Continuing to Implement Partial Taxes and Fees Deferred by Manufacturing SMEs (No.2, 2022)

2. Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deferred Payment of Some Taxes and Fees for Manufacturing SMEs in the Fourth Quarter of 20021No.30 (2002/KLOC-0)

(twenty-nine) the production and life service industry value-added tax deduction policy.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Promoting the Development of Value-added Tax Policy for Difficult Industries in Service Industry (No.12022).

2. Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs on Deepening the Reform of Value-added Tax (No.2019)

3. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on clarifying the policy of value-added tax deduction for life service industry (No.87 of 20 19)

(30) Relevant preferential tax policies for venture capital enterprises and angel investors.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing to Implement Policies and Conditions for Venture Capital Enterprises and Angel Investment Individuals to Invest in Start-up Technology Enterprises (No.6, 2022)

2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Implementing Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [2065 438+09] 13)

3. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Individual Tax Policies for Venture Capital Enterprises and Angel Investment (Caishui [2065438+08] No.55)

(thirty-one) the annual one-time bonus personal income tax preferential policies

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing to Implement Individual Income Tax Preferential Policies such as Annual One-time Bonus (No.2021No.42)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [20 18] 164)

(32) Preferential policies of individual income tax for equity incentive of listed companies.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing to Implement Individual Income Tax Preferential Policies such as Annual One-time Bonus (No.2021No.42)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [20 18] 164)

(thirty-three) preferential policies for individual income tax subsidies for foreign individuals.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing to Implement Preferential Policies for Foreign Individual Income Tax (No.2021No.43)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [20 18] 164)

(thirty-four) phased reduction of unemployment insurance and industrial injury insurance rate policy.

Policy basis

1. Notice of Ministry of Human Resources and Social Security, Ministry of Finance and State Taxation Administration of The People's Republic of China on Doing a Good Job in Unemployment Insurance, Skills Upgrading and Unemployment Prevention (Caishui [2022] No.23)

2. Notice of the Ministry of Finance of Ministry of Human Resources and Social Security on Continuing to Reduce Social Insurance Rates in Phases (Ministry of Human Resources and Social Security Fa [2018] No.25)

3. Notice of the Ministry of Finance of Ministry of Human Resources and Social Security on Issues Related to Decreasing Unemployment Insurance Rate by Stages (No.Ministry of Human Resources and Social Security 14 [2065438])