Tax preferential policies for small-scale taxpayers 2022

The preferential tax policy for small-scale taxpayers in 2022 will continue to implement the preferential policy of exempting small-scale taxpayers from VAT, that is, from April 1, 2021 to December 31, 2022, the monthly sales Small-scale VAT taxpayers with less than 150,000 yuan are exempt from VAT. And small-scale taxpayers with a quarterly income of no more than 450,000 will continue to be exempted from tax. This preferential policy will continue until the end of 2022.

In addition to the above various tax preferential policies for small-scale taxpayers, there are also some VAT incentives related to agricultural loans, VAT exemptions for free loans within enterprise groups, and VAT incentives for heating companies. , VAT preferential treatment for animation companies, VAT exemption for border sales of tea, VAT exemption for rental income from operating public rental housing, and VAT exemption for qualified tap water sales income will continue to be implemented. , at the same time, exempt anti-HIV drugs imported by the National Health Commission from value-added tax, continue to implement the preferential policy of exempting value-added tax for publicity and culture, continue to extend the preferential policy of exempting value-added tax for donations of poverty alleviation goods, and support scientific and technological innovation during the 14th Five-Year Plan period Preferential policies for exemption from VAT, etc. The standards for small-scale taxpayers as mentioned in Article 28 of the "Implementation Rules of the Interim Regulations on Value-Added Tax" are:

(1) Engaged in the production of goods or Taxpayers who provide taxable services, as well as taxpayers who are mainly engaged in the production of goods or the provision of taxable services, and also engage in the wholesale or retail of goods, the annual value-added tax sales (hereinafter referred to as taxable sales) shall be 500,000 yuan The following (including the original number, the same below);

(2) Taxpayers other than those specified in Item (1) of paragraph 1 of this article have annual taxable sales of less than 800,000 yuan.

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The term "mainly engaged in the production of goods or the provision of taxable services" as mentioned in the first paragraph of this article means that the taxpayer's annual sales of goods production or provision of taxable services account for 50% of the annual taxable sales. Above.