What is the tax reduction and fee reduction policy?

"Tax reduction and fee reduction" includes two parts: "tax reduction and exemption" and "cancellation or suspension of administrative fees".

During the current epidemic, one of the issues that entrepreneurs are most concerned about is what preferential support policies does the government have for our companies? How can our company enjoy these policies?

Recently, the State Council issued the "Notice on a Package of Policies and Measures to Solidly Stabilize the Economy", which mentioned further expansion of the value-added tax refund policy to the wholesale and retail industries, agriculture, forestry, animal husbandry, fishery, and accommodation. Seven industries, including the food and beverage industry, have been included in the scope of refunding the excess tax credit. The total amount of new tax refunds issued by various tax credit refund policies this year has reached about 1.64 trillion yuan. It is expected that the total tax refund and tax reduction nationwide this year will be about 2.5 trillion yuan, which is much higher. 1.1 trillion last year.

Under the general trend of industry-financial integration, it is inevitable that traditional tax inspection methods will be transformed into intelligent tax inspections. Enterprises should be the first to use Zhongzhi Cloud, follow tax laws and policies, and achieve tax and fee reductions. Enjoy it to the fullest. Zhongzhi Yunqing is an intelligent tax law query application and push system, which contains 170,000 tax laws and policies. All documents can be extracted instantly, eliminating the need for multiple pages to be continuously cut off, cluttered documents, information fragmentation and other major problems, and directly improving work efficiency.

Zhongzhi Yunqing has been frequently used by China Certified Tax Agents Association, Sichuan Certified Tax Agents Association, Sichuan Provincial Taxation Bureau of the State Administration of Taxation, Anhui Taxation Association and the State Taxation Bureau Shashi Taxation Bureau and large enterprises tool. All tax laws and policies mentioned in this article can be queried on Zongzhiyunqing.

1. New policies introduced in 2022 (11 items)

1. Increase the end-of-period VAT refund for manufacturing and other industries

Enjoyers

"Manufacturing", "Scientific research and technical services", "Electricity, heat, gas and water production and supply industry", "Software and information technology services", "Ecological protection and environmental management industry" ” and 6 industries including “transportation, warehousing and postal industry” (hereinafter referred to as “manufacturing and other industries”).

Preferential content

(1) Qualified manufacturing and other industries can apply to the competent tax authorities for a refund of the incremental excess tax credit starting from the tax declaration period in April 2022.

(2) Qualified medium-sized enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the existing excess tax credits starting from the tax declaration period in May 2022;

(3) Eligible large-scale enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the existing tax credits starting from the tax declaration period in July 2022.

2. Increase the end-of-period VAT refund for small and micro enterprises

Enjoying subjects

Small and micro enterprises (including individual industrial and commercial households)

Discount content

(1) Qualified small and micro enterprises can apply to the competent tax authorities for a refund of the incremental excess tax credit starting from the tax declaration period in April 2022.

(2) Qualified micro-enterprises can apply to the competent tax authorities for a one-time refund of the existing retained tax credits starting from the tax declaration period in April 2022.

(3) Qualified small enterprises can apply to the competent tax authorities for a one-time refund of the existing retained tax credits starting from the tax declaration period in May 2022.

3. Suspension of prepayment of value-added tax by air and railway transport enterprises

Enjoiers

Air and railway transport enterprises

Preferential content

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From January 1, 2022 to December 31, 2022, branches of air and railway transportation enterprises will suspend the prepayment of value-added tax.

Policy Basis

"Announcement of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax Policies on Promoting the Relief and Development of Difficult Industries in the Service Industry" (Announcement No. 11, 2022, of the Ministry of Finance and the State Administration of Taxation )

4. Public *** transportation services are exempt from value-added tax

Enjoying subject

Public *** transportation service enterprises

Discount content

From January 1, 2022 to December 31, 2022, taxpayers’ income from providing public transport services will be exempt from value-added tax.

Policy Basis

"Announcement of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax Policies on Promoting the Relief and Development of Difficult Industries in the Service Industry" (Announcement No. 11 of the Ministry of Finance and the State Administration of Taxation 2022 )

5. Special additional deduction for care of infants and young children under 3 years old

Eligible subjects

Parents or guardians of infants and young children under 3 years old

Discount content

Starting from January 1, 2022, taxpayers’ expenses related to caring for infants and young children under 3 years old will be deducted at a fixed amount of 1,000 yuan per infant and child per month.

Policy Basis

"Notice of the State Council on the Establishment of Special Additional Deductions for Personal Income Tax on Care of Infants and Children Under 3 Years Old" (Guofa [2022] No. 8)

6. Phased exemption from VAT for small-scale taxpayers

Enjoiers

Small-scale VAT taxpayers

Preferential content

From April 1, 2022 to December 31, 2022, taxable sales income of small-scale VAT taxpayers applicable to 3 levy rates will be exempted from VAT; prepayment of VAT items applicable to 3 pre-collection rates will be suspended. Pay VAT.

Policy Basis

"Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Small-scale Value-Added Taxpayers from Value-Added Tax" (Announcement No. 15, 2022, of the Ministry of Finance and the State Administration of Taxation)

7. Increase the super deduction ratio of R&D expenses for small and medium-sized scientific and technological enterprises

Enjoiers

Small and medium-sized scientific and technological enterprises

Preferential content

If the R&D expenses actually incurred by small and medium-sized scientific and technological enterprises in carrying out R&D activities have not formed intangible assets and are included in the current profits and losses, they will be deducted in accordance with the regulations and will be deducted in accordance with the actual conditions starting from January 1, 2022. RMB 100 of the incurred amount will be deducted before tax; if an intangible asset is formed, starting from January 1, 2022, RMB 200 of the cost of the intangible asset will be amortized before tax.

Policy Basis

"Announcement of the Ministry of Finance, State Administration of Taxation and the Ministry of Science and Technology on Further Increasing the Pre-tax Super Deduction Ratio for Research and Development Expenses of Science and Technology Small and Medium-sized Enterprises" (Announcement of the Ministry of Finance, State Administration of Taxation and the Ministry of Science and Technology 2022 No. 16 of the year)

8. Tax deferment policy for small, medium and micro enterprises in the manufacturing industry

Enjoiers

Small, medium and micro enterprises in the manufacturing industry

Discount content

The payment of some taxes and fees by small, medium and micro enterprises in the manufacturing industry (including sole proprietorships, partnerships, and individual industrial and commercial households) in the fourth quarter of 2021, the first quarter, and the second quarter of 2022 can be deferred. The term is 6 months. Among them, medium-sized enterprises in the manufacturing industry can defer the payment of 50% of the taxes and fees stipulated in the announcement, and small and micro enterprises in the manufacturing industry can defer the payment of all taxes and fees stipulated in the announcement.

Policy basis

"Announcement of the State Administration of Taxation and the Ministry of Finance on matters related to the continuation of the deferral of certain taxes and fees for small, medium and micro enterprises in the manufacturing industry" (Announcement of the State Administration of Taxation and the Ministry of Finance, No. 2022 No. 2)

9. Increase the income tax preferential treatment for small and low-profit enterprises

Enjoiers

Small and low-profit enterprises that comply with policy regulations

Discount content

From January 1, 2022 to December 31, 2024, the annual taxable income of small and low-profit enterprises exceeds 1 million yuan but does not exceed 3 million yuan, and the tax rate is reduced by 25%. Income taxable income and pay corporate income tax at a rate of 20%.

Policy Basis

"Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing Preferential Income Tax Policies for Small and Micro Enterprises" (Announcement No. 13, 2022, of the Ministry of Finance and the State Administration of Taxation)

10. Pre-tax deduction policy for equipment and appliances for small, medium and micro enterprises

Enjoying subjects

Eligible small, medium and micro enterprises

Preferential content

For new equipment and appliances purchased by small, medium and micro enterprises between January 1, 2022 and December 31, 2022, with a unit value of more than 5 million yuan, they can voluntarily choose to be exempted from corporate income tax according to a certain proportion of the unit value. deduct. Among them, the Implementation Regulations of the Enterprise Income Tax Law stipulate that for equipment and equipment with a minimum depreciation period of 3 years, 100 of the unit value can be deducted in one time before tax in the current year; if the minimum depreciation period is 4 years, 5 years, or 10 years, 50 of the unit value can be deducted A one-time pre-tax deduction will be made in the current year, and the remaining 50 will be depreciated and deducted before tax in the remaining years according to regulations.

The losses caused by insufficient deductions in the current year when an enterprise chooses to apply the above policies can be carried forward to make up for the loss in the next five tax years. Enterprises that enjoy other policies to extend the loss carry forward period can implement it in accordance with the current regulations.

11. Further implement the "six taxes and two fees" reduction and exemption for small and micro enterprises and expand the scope of application

Enjoyers

Small-scale VAT taxpayers and small low-profit enterprises and individual industrial and commercial households

Preferential content

From January 1, 2022 to December 31, 2024, small-scale value-added tax taxpayers, small low-profit enterprises and individual industrial and commercial households shall be subject to the following preferential policies: A tax range of 50% reduces resource tax (excluding water resources tax), urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax and education surcharge, and local education surcharge.

Policy Basis

"Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing the "Six Taxes and Two Fees" Reduction and Reduction Policy for Small and Micro Enterprises" (Announcement No. 10, 2022, of the Ministry of Finance and the State Administration of Taxation)

"Notice of the Hebei Provincial Department of Finance and the State Administration of Taxation and the Hebei Provincial Taxation Bureau on Further Implementing the "Six Taxes and Two Fees" Reduction and Reduction Policy for Small and Micro Enterprises" (Hebei Finance and Taxation [2022] No. 9)

2. Current effective policies since 2019 (31 items)

1. Reducing the value-added tax rate

Enjoying subjects

General taxpayers of value-added tax

Preferential content

Starting from April 1, 2019:

(1) Reduce the current tax rate of 16 in manufacturing and other industries to 13, and reduce the tax rate in the transportation industry to 13 , construction and other industries, the current tax rate of 10 is reduced to 9;

(2) If taxpayers purchase agricultural products and the deduction rate of 10 was originally applicable, the deduction rate will be adjusted to 9. When a taxpayer purchases agricultural products used in the production or commissioned processing of goods with a tax rate of 13, the input tax is calculated based on a deduction rate of 10; (3) For exported goods and services that were originally subject to a tax rate of 16 and the export rebate rate is 16, The export tax refund rate is adjusted to 13; for export goods and cross-border taxable activities that were originally subject to a tax rate of 10 and the export tax refund rate is 10, the export tax refund rate is adjusted to 9.

2. Change the two-year real estate deduction to a one-time full deduction

Enjoying subject

General taxpayer of value-added tax

Discount content

Starting from April 1, 2019, the input tax on taxpayers’ acquisition of real estate or real estate projects under construction will no longer be deducted in two years. The input tax that has not been fully deducted in accordance with the above provisions can be deducted from the output tax starting from the tax period in April 2019.

3. Domestic passenger transportation services are included in the scope of input tax deduction

Enjoying subjects

General VAT taxpayers

Preferential content

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Since April 1, 2019, when taxpayers purchase domestic passenger transportation services, their input tax is allowed to be deducted from the output tax.

4. Refund of the end-of-period value-added tax retained tax credit

Enjoying subject

VAT general taxpayer

Preferential content

Starting from April 1, 2019, a trial period-end VAT tax refund system will be implemented. Qualified taxpayers can apply to the competent tax authorities for a refund of the incremental VAT credit:

Since 2019 Starting from the April tax period, the incremental tax credit for six consecutive months (two consecutive quarters if tax is paid quarterly) is greater than zero, and the incremental tax credit for the sixth month is not less than 500,000 yuan;

The tax credit rating is A or B;

There has been no fraudulent use of excess tax refund, export tax refund or false issuance of special value-added tax invoices in the 36 months before applying for tax refund;

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Have not been punished twice or more by the tax authorities for tax evasion in the 36 months before applying for tax refund;

Have not enjoyed the benefits of tax refund after tax or tax refund since April 1, 2019 (Return) policy.

5. Additional special deductions for personal income tax

Enjoiers

Personal income tax taxpayers

Preferential content

Starting from January 1, 2019, on the basis of increasing the personal income tax exemption amount to 5,000 yuan per month, 6 special additional deductions will be added, including children’s education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and supporting the elderly. .

Policy Basis

"Individual Income Tax Law"

6. Reduce the employer contribution ratio of employee pension insurance

Enjoying subjects

Units that pay employee pension insurance

Discount content

Effective from May 1, 2019, the employer contribution rate for employee pension insurance will be reduced to 16; the average salary used to adjust the payment base Caliber, adjusted from the average salary of employees in urban non-private units to the weighted average salary of employees in non-private and private units.

Policy Basis

"Notice of the General Office of the State Council on Issuing a Comprehensive Plan for Reducing Social Security Fees" (Guobanfa [2019] No. 13)

"Hebei Notice of the General Office of the Provincial People's Government on the Issuance of the Notice (Jizhengbanzi [2019] No. 38)

7. Implement a phased reduction and exemption policy for the employment security fund for persons with disabilities

Enterprises

Eligible employers

Discount content

From January 1, 2020 to December 31, 2022, the employment security fund for persons with disabilities will be divided into File reduction policy. Among them: if the employer arranges for the employment of disabled persons with a ratio of 1 (inclusive) or above, but does not reach the ratio specified by the people's government of the local province, autonomous region, or municipality directly under the Central Government, the employment security fund for disabled persons shall be paid at a rate of 50% of the prescribed amount; if the employer arranges for disabled persons to be employed, If the employment ratio is less than 1, 90% of the prescribed amount of payment shall be paid to the employment security fund for persons with disabilities. Enterprises with less than 30 employees (inclusive) are temporarily exempt from collecting employment security funds for persons with disabilities.

Policy Basis

"Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Funds for Disabled Persons" (Ministry of Finance Announcement No. 98, 2019)

8. Reduction or exemption Real estate registration fee adjustment patent fee

Enjoying subject

Some administrative fee payers

Preferential content

Since July 2019 Starting from the 1st, real estate registration fees will be reduced or reduced, and patent fees will be adjusted.

Policy Basis

"Notice of the Ministry of Finance and National Development and Reform Commission on Relevant Policies on Reducing and Reducing Certain Administrative Charges" (Caishui [2019] No. 45)

9. Adjustment of some government funds

Enjoiers

Some government fund payers

Preferential content

Since July 2019 From the 1st to December 31, 2024, the cultural undertaking construction fee attributable to the central government will be reduced by 50% of the amount payable by the payer. Starting from July 1, 2019, the collection standard for major national water conservancy project construction funds will be reduced by 50%. Starting from January 1, 2019, pilot enterprises included in the scope of the construction and cultivation of industry-education integrated enterprises, if the investment in establishing vocational education meets the regulations, can be deducted from the education surcharges and fees payable by the enterprise for the year at a proportion of 30% of the investment amount. Local Education Plus. Starting from July 1, 2019, the "Notice of the Ministry of Finance on Issuing the "Interim Measures for the Collection and Use of Civil Aviation Development Fund" (Cai Zong [2012] No. 17) will be the airlines that shall pay the civil aviation development fund. The tax collection standard is reduced by 50.

Policy Basis

"Notice of the Ministry of Finance on Adjusting Policies Related to Certain Government Funds" (Finance and Taxation [2019] No. 46)

10. Reduce radio frequency Occupancy fees, entry and exit license fees, trademark registration fees and other administrative fee standards

Enjoiers

Discounts for payers of some administrative fees

Content

Starting from July 1, 2019, some administrative fees such as radio frequency occupation fees, entry and exit license fees, and trademark registration fees will be reduced.

Policy Basis

"Notice of the National Development and Reform Commission and the Ministry of Finance on Reducing Some Administrative Fee Standards" (Fagai Price [2019] No. 914)

11. Extend the loss carry-forward period for high-tech enterprises and small and medium-sized technological enterprises

Enjoiers

High-tech enterprises and small and medium-sized technological enterprises

Preferential content

Starting from January 1, 2018, for enterprises that qualify as high-tech enterprises or technology-based small and medium-sized enterprises in that year, their uncompensated losses incurred in the five years preceding the year of qualification are allowed to be carried forward to subsequent years. To make up for this, the maximum carryover period is extended from 5 years to 10 years.

Policy Basis

"Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Loss Carryover Period for High-tech Enterprises and Technology-based Small and Medium-sized Enterprises" (Caishui [2018] No. 76)

12. Expand the industry scope of accelerated depreciation preferential treatment for fixed assets to all manufacturing industries

Enjoiers

Taxpayers in the manufacturing industry

Discount content

From January 1, 2019, the scope of industries applicable to the accelerated depreciation preferential treatment for fixed assets stipulated in Cai Shui [2014] No. 75 and Cai Shui [2015] No. 106 will be expanded to all manufacturing fields.

Policy basis

"Announcement of the Ministry of Finance and the State Administration of Taxation on Expanding the Applicable Scope of Preferential Policies for Accelerated Depreciation of Fixed Assets" (Announcement No. 66, 2019, of the Ministry of Finance and the State Administration of Taxation)

13. Poverty relief goods donated by units or individual industrial and commercial households are temporarily exempt from value-added tax

Enjoiers

Eligible units or individual industrial and commercial households

Discount content

From January 1, 2019 to December 31, 2025, for units or individual industrial and commercial households, goods produced, entrusted for processing or purchased through public welfare social organizations, county level and above The people's government and its constituent departments and directly affiliated institutions, or units and individuals directly donating free of charge to target poverty alleviation areas are exempt from value-added tax.

Policy Basis

"Announcement of the Ministry of Finance, State Administration of Taxation and the State Council Poverty Alleviation Office on the VAT Exemption Policy for Donations of Poverty Alleviation Goods" (Announcement No. 55, 2019, of the State Council Poverty Alleviation Office of the Ministry of Finance, State Administration of Taxation, and State Council Poverty Alleviation Office) )

"Announcement of the Ministry of Finance, State Administration of Taxation, National Rural Revitalization Administration, Ministry of Human Resources and Social Security on Extending the Implementation Period of Some Preferential Poverty Alleviation Tax Policies" (Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security, National Rural Revitalization Administration) Announcement No. 18 of 2021)

14. Continuation of certain tax reduction and exemption policies for commercial cultural institutions converted into enterprises in the cultural system reform

Enjoyment subject

For-profit cultural institutions converted into enterprises

Preferential content

From January 1, 2019 to December 31, 2023, for-profit cultural institutions converted into enterprises will Enterprise income tax will be exempted for five years from the date of conversion registration. Cultural units whose business funds are allocated by the financial department and are converted into enterprises shall be exempted from property tax on their self-occupied properties for five years from the date of registration of the conversion. For cultural enterprises established by divesting their distribution and printing businesses and corresponding operating assets of party newspapers and periodicals, the income from the distribution and printing of party newspapers and periodicals from the date of registration is exempt from value-added tax.

Policy Basis

"Notice on the Continuing Implementation of Certain Tax Policies for the Transformation of Commercial Cultural Institutions into Enterprises in the Cultural System Reform" (Caishui [2019] No. 16)

15. Policies to support the development of cultural enterprises

Enjoiers

Eligible cultural enterprises

Preferential content

2019 1 From November 1 to December 31, 2023, film group companies (including member companies), Income from the sale of film copies (including digital copies), income from the transfer of film copyrights (including transfer and licensing), income from film distribution, and income from film screenings in rural areas are exempt from value-added tax by film studios and other film enterprises. The basic viewing and maintenance fees for digital cable TV and the basic viewing fees for rural cable TV charged by radio and television operating service enterprises are exempt from value-added tax.

Policy basis

"Notice of the Ministry of Finance and the State Administration of Taxation on continuing to implement value-added tax policies to support the development of cultural enterprises" (Caishui [2019] No. 17)

16 , Individual or corporate investors who transfer CDRs of innovative enterprises within three years are exempt from personal income tax and corporate income tax

Enjoying entities

Individual or corporate investors who transfer CDRs of innovative enterprises within three years

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Preferential content

Since the start of the pilot, the price difference income obtained by individual investors from the transfer of CDRs (Chinese Depository Receipts) of innovative enterprises will be temporarily exempted from VAT and will be exempted from personal VAT for three years. Income tax; Corporate investors are exempt from corporate income tax on the price difference income obtained from transferring CDRs of innovative enterprises and dividend income obtained from holding CDRs of innovative enterprises in accordance with the policy provisions on income difference income from transferring stocks and dividend income income from holding stocks, and are exempted from corporate income tax according to the transfer of financial products. The policy stipulates the exemption of value-added tax.

Policy Basis

"Announcement of the Ministry of Finance, State Administration of Taxation and China Securities Regulatory Commission on Tax Policies Concerning the Pilot Phase of the Domestic Issuance of Depositary Receipts by Innovative Enterprises" (Announcement of the Ministry of Finance, State Administration of Taxation and China Securities Regulatory Commission, 2019) No. 52)

17. Perpetual bonds issued by enterprises can be exempted from corporate income tax by applying dividend and bonus policies

Enjoying entities

Perpetual bond issuers Enterprises

Preferential content

Starting from January 1, 2019, perpetual bonds issued by enterprises can be exempted from corporate income tax by applying dividend and bonus policies.

Policy Basis

"Announcement of the Ministry of Finance and the State Administration of Taxation on Corporate Income Tax Policy Issues on Perpetual Bonds" (Announcement No. 64 of the Ministry of Finance and the State Administration of Taxation, 2019)

18. Exemption or exemption of value-added tax, income tax, deed tax, etc. for community family services such as elderly care, childcare, and housekeeping.

Enjoiers

Provide community family services such as elderly care, childcare, and housekeeping. Industry

Discount content

From June 1, 2019 to December 31, 2025, income from providing community elderly care, childcare, and housekeeping services will be exempt from value-added tax; Income from providing community elderly care, childcare, and housekeeping services will be included in the total income at a reduced rate of 90 when calculating taxable income; if the house or land is used to provide community elderly care, childcare, and housekeeping services, the deed tax will be exempted; Real estate and land used to provide community elderly care, daycare, and housekeeping services are exempt from real estate registration fees, farmland reclamation fees, land reclamation fees, and idle land fees; construction projects used to provide community elderly care, daycare, and housekeeping services are exempt from Exemption from urban infrastructure supporting fees; if it is indeed impossible to build an air-raid basement due to geological conditions and other reasons, the relocation construction fee of the air-raid basement will be exempted; institutions that provide elderly care, childcare, housekeeping and other services to the community are self-owned or through leasing, free of charge Real estate and land acquired through other methods and used to provide community elderly care, childcare, and housekeeping services are exempt from property tax and urban land use tax. Farmland occupied by social welfare institutions is exempt from farmland occupation tax.

Policy Basis

"Announcement of the Development and Reform Commission of the Ministry of Finance, the State Administration of Taxation, and the Health and Health Commission of the Ministry of Civil Affairs and the Ministry of Commerce on preferential tax policies for community family services such as elderly care, childcare, and housekeeping" (Announcement No. 76, 2019, of the Development and Reform Commission of the Ministry of Finance, the State Administration of Taxation, the Ministry of Civil Affairs, and the Ministry of Commerce and Health Commission)

19. Tax incentives for entrepreneurship and employment for key groups and other groups

Preferential content

From January 1, 2019 to December 31, 2025, registered poor people, holding an "Employment and Entrepreneurship Certificate" (marked with "Self-Employment Tax Policy" or "Self-Employment Tax Policy within the Year of Graduation" ) or "Employment and Unemployment Registration Certificate" (marked with "Self-employment Tax Policy") who are engaged in self-employment, starting from the month when they register as individual industrial and commercial households, their deductions will be deducted sequentially within a limit of 14,400 yuan per household per year within 3 years. The actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax that should be paid that year. Enterprises recruit registered poor people who have been registered as unemployed for more than six months at the public employment service agency of the human resources and social security department and hold an "Employment and Entrepreneurship Certificate" or an "Employment and Unemployment Registration Certificate" (marked "Enterprise Tax Absorption" "Policy") for personnel who sign a labor contract with a term of more than one year and pay social insurance premiums in accordance with the law, within three years a fixed amount of value-added tax, urban maintenance and construction tax, education surcharge, and local education surcharge will be deducted based on the actual number of employees. and corporate income tax benefits. The quota standard is 7,800 yuan per person per year.

20. Increase the export tax rebate rate for some products

Preferential content

Starting from March 20, 2020, 1,084 products such as porcelain sanitary ware will be exported The tax rebate rate was increased to 13; the export tax rebate rate for 380 products such as plant growth regulators was increased to 9. For a specific list of products, please see the attachment "List of Products for Increased Export Rebate Rates" in the "Announcement of the Ministry of Finance and the State Administration of Taxation on Increasing the Export Rebate Rate for Certain Products" (Announcement No. 15 of the Ministry of Finance and the State Administration of Taxation 2020).

21. The urban land use tax for land used for bulk commodity storage facilities of logistics enterprises will be halved

Preferential content

From January 1, 2020 to December 2022 On March 31, the urban land use tax will be levied at a reduced rate of 50% of the applicable tax standard for the corresponding land grade for land used for bulk commodity storage facilities owned (including self-used and leased) or leased by logistics enterprises.

22. Second-hand car dealers can reduce the value-added tax on sales of used cars

Preferential content

From May 1, 2020 to December 31, 2023 , taxpayers engaged in the distribution of second-hand cars sell the second-hand cars they acquire, and the value-added tax originally levied at a rate of 3 and reduced by 2 according to the simplified method is changed to a reduced rate of 0.5, and the sales volume is calculated according to the following formula:

Sales = sales including tax/(1 0.5)

23. Continue to implement the vehicle purchase tax exemption policy for new energy vehicles

Preferential content

From January 1, 2018 to December 31, 2022, new energy vehicles included in the "Catalogue of New Energy Vehicle Models Exempted from Vehicle Purchase Tax" (hereinafter referred to as the "Catalog") will be exempted from vehicle purchase tax . Please refer to the announcements of the Ministry of Industry and Information Technology and the State Administration of Taxation for details of the "Catalog". For new energy vehicles that have been included in the Catalog before December 31, 2017, the vehicle purchase tax exemption policy will continue to be effective.

24. Continue to implement preferential tax policies to support inclusive finance for small and micro enterprises, individual industrial and commercial households and rural households

Preferential content

(1) For financial institutions Interest income from small loans issued to farmers, small enterprises, micro-enterprises and individual industrial and commercial households is exempt from value-added tax. Small loans refer to loans to farmers, small enterprises, micro-enterprises or individual industrial and commercial households with a credit limit of less than 1 million yuan (including the principal amount) for a single household; if there is no credit limit, they refer to the contract amount of a single household loan and the loan balance is 1 million yuan Loans below (including principal amount).

(2) The interest income from small loans to farmers provided by financial institutions shall be included in the total income at a rate of 90 when calculating taxable income. Small loans refer to a single loan with a total loan balance of less than 100,000 yuan (including the principal amount) for the farmer.

(3) The interest income from small loans to farmers obtained by small loan companies established with the approval of provincial financial management departments (financial offices, bureaus, etc.) is exempt from value-added tax. Small loans refer to a single loan and the total loan balance of the farmer is less than 100,000 yuan (including the principal amount).

(4) The interest income from small loans to farmers obtained by small loan companies approved by the provincial financial management department (financial office, bureau, etc.) shall be calculated as taxable income at the rate of 90 Included in total income. Small loans refer to a single loan and the total loan balance of the farmer is less than 100,000 yuan (including the principal amount).

(5) For small loan companies established with the approval of provincial financial management departments (financial offices, bureaus, etc.), loan loss reserves accrued at 1% of the year-end loan balance are allowed before corporate income tax deduct.

(6) The premium income obtained by insurance companies from providing insurance business for the planting and breeding industries shall be included in the total income at a rate of 90 when calculating the taxable income. Premium income refers to the balance of original insurance premium income plus ceded premium income minus ceded premium income.

(7) Guarantee fee income obtained by taxpayers from providing financing guarantees for farmers, small enterprises, micro-enterprises and individual industrial and commercial households to borrow and issue bonds, as well as re-guarantee fee income obtained from providing re-guarantees for the above-mentioned financing guarantees , exempt from VAT.

25. Pre-tax carryover and deduction policy for public welfare donations

Preferential content

From January 1, 2020, enterprises or individuals can Donations made by organizations, people's governments at or above the county level and their departments and other state agencies for public welfare and charity activities that comply with legal provisions are allowed to be deducted when calculating taxable income in accordance with tax laws.

26. Pre-tax deduction policy for advertising and business promotion expenses

Discount content

From January 1, 2021 to December 31, 2025 , for the advertising expenses and business promotion expenses incurred by enterprises manufacturing or selling cosmetics, medicine manufacturing and beverage manufacturing (excluding alcoholic beverage manufacturing), the part that does not exceed 30% of the sales (operating) income of the year is allowed to be deducted; the excess part is allowed to be Deductions are carried forward to future tax years.

27. Increase the VAT threshold for small-scale taxpayers

Preferential content

From April 1, 2021 to December 31, 2022, Small-scale VAT taxpayers with monthly sales of less than 150,000 yuan (inclusive) are exempt from VAT.

28. Preferential income tax policies for small and micro enterprises and individual industrial and commercial households

Preferential content

From January 1, 2021 to December 31, 2022: For small and low-profit enterprises whose annual taxable income does not exceed 1 million yuan, Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Reduction and Reduction Policies for Small and Micro Enterprises" (Caishui [2019] No. 13) On the basis of the preferential policies, the corporate income tax will be halved; for individual industrial and commercial households whose annual taxable income does not exceed 1 million yuan, the personal income tax will be halved on the basis of the current preferential policies.

29. The super deduction ratio of R&D expenses for manufacturing enterprises has been increased to 100

Preferential content

From January 1, 2021, manufacturing enterprises will carry out If the R&D expenses actually incurred in R&D activities do not form intangible assets and are included in the current profits and losses, on the basis of actual deductions in accordance with regulations, an additional deduction of 100% of the actual amount will be deducted before tax; if intangible assets are formed, they will be deducted as intangible assets. 200 of the asset cost is amortized before tax.

30. Cancellation of port construction fees

Discount content

The port construction fees will be canceled starting from January 1, 2021. For port construction fees that have been owed in previous years, the relevant collection units shall collect the full amount and liquidate it in a timely manner, and turn it over to the state treasury in full in accordance with the channels prescribed by the financial department.

31. Adjust the relevant policies of the Civil Aviation Development Fund

Preferential content

Starting from April 1, 2021, the levy of the Civil Aviation Development Fund payable by airlines will be The standard will be reduced by 20% in addition to the 50% reduction in accordance with the "Notice of the Ministry of Finance on Adjusting Relevant Policies for Certain Government Funds" (Finance and Taxation [2019] No. 46).