Tax preferential policies during the epidemic in 2022

The preferential tax policies during the 2022 epidemic are as follows:

1. For small and micro enterprises, the preferential tax policies in 2022 are very favorable, and their annual taxable income is less than The portion of RMB 1 million is subject to corporate income tax at a rate of 2.5%. If the annual taxable income is between 1 million yuan and 3 million yuan, corporate income tax will be paid at a rate of 10%;

2. In 2022, it will be clarified that bonuses received in one go for the whole year will still be paid on a monthly basis. The preferential tax policy that calculates taxes separately instead of incorporating party members’ wages and salaries will continue until the end of 2023. This can reduce the pressure on personal tax burdens for the working class;

3. The latest tax preferential policies in 2022 have two main benefits for value-added tax:

( 1) The super deduction policy for production industries and daily service industries is currently continued;

(2) For small-scale taxpayers, if the quarterly sales are not Those who exceed 450,000 yuan, or do not exceed 150,000 yuan per month, can enjoy the preferential tax policy of being exempted from VAT; at the same time, the preferential tax policy of levying VAT at a rate of 3% and 1% is currently still in effect. The specific extension time shall be subject to subsequent notification documents.

Legal basis: Article 3 of the "Tax Collection and Administration Law of the People's Republic of China"

The levy and suspension of tax collection, as well as tax reduction, tax exemption, tax refund and tax repayment, It shall be implemented in accordance with the provisions of the law; if the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.