Relevant policies on tax reduction and fee reduction for small and micro enterprises in 2022

In order to implement the decision-making arrangements of the CPC Central Committee and the State Council and support the steady and healthy development of small and medium-sized enterprises, the Ministry of Industry and Information Technology has given full play to the role of the coordination mechanism of the Office of the Leading Group for Promoting the Development of Small and Medium-sized Enterprises in the State Council, and actively promoted the institutional, structural and phased preferential tax policies with the finance and taxation departments, effectively reducing the tax burden of small and medium-sized enterprises.

1. deferred payment category: small and medium-sized manufacturing enterprises delay to pay some taxes and fees.

In order to reduce the tax burden of small and medium-sized manufacturing enterprises, State Taxation Administration of The People's Republic of China and the Ministry of Finance jointly issued the preferential policy of deferred payment of some taxes and fees in the fourth quarter of 2002/KLOC-0, and handled the deferred payment of taxes of 2162 million yuan for small and medium-sized manufacturing enterprises. In terms of types, medium-sized enterprises delayed paying taxes by 654.38+025.3 billion yuan, while small and micro enterprises delayed paying taxes by 90.9 billion yuan. In terms of industries, industries with large scale of deferred payment mainly include equipment manufacturing, building materials, metal products, textiles and clothing. , totaling 654.38+03.3 billion yuan, accounting for 654.38+08 of all deferred tax years. The National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance and other 654.38+02 departments issued the Notice on Several Policies for Promoting the Steady Growth of Industrial Economy, extending the stage.

Original policy: 202 1 Deferred payment of some taxes and fees by manufacturing SMEs in the fourth quarter-Announcement of State Taxation Administration of The People's Republic of China Ministry of Finance on Deferred Payment of Some Taxes and Fees in the fourth quarter (State Taxation Administration of The People's Republic of China Announcement No.2021No.30).

The second category is relief: small and medium-sized enterprises reduce some taxes and fees.

In 20021year, the preferential tax policies to support the development of small and micro enterprises increased by 2.951billion yuan, mainly because the threshold of value-added tax for small-scale taxpayers was raised from 6.5438+0.05 million yuan in monthly sales to 65.438+0.5 million yuan, and the new tax reduction was 66.7 billion yuan, benefiting 4.05 million taxpayers. We will implement the preferential policy of reducing the VAT collection rate of small-scale taxpayers from 3% to 1%, and increase the tax reduction by185.3 billion yuan, benefiting 8.95 million taxpayers. We will further strengthen the preferential income tax policies for small and low-profit enterprises and individual industrial and commercial households, and increase tax reduction and fee reduction by 4.365438 billion yuan, benefiting 654380+0.06 million taxpayers. Tax data show that in 20021year, the tax paid by small and micro enterprises per 100 yuan of sales income decreased year-on-year. The relevant policies are summarized as follows for your reference.