Preferential tax policies for welfare enterprises 2022

Preferential tax policies for welfare enterprises:

1, enterprise income tax. For small and micro enterprises, the preferential tax policies in 2022 are very favorable. If the annual taxable income is less than 6,543,800 yuan, the enterprise income tax shall be paid at a reduced rate of 2.5%.

2. Personal income tax. Bonuses obtained in a lump sum throughout the year are taxed separately on a monthly basis, and the preferential tax policy of not being incorporated into party member's wages and salaries will continue until the end of 2023. For the working class, reduce the personal tax burden;

3. value-added tax. For small-scale taxpayers whose quarterly sales do not exceed 450 thousand yuan, they can enjoy the preferential tax policy of exemption from value-added tax.

I. Preferential tax policies for disabled people to start companies:

1. Personal income tax may be reduced. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record.

2. Persons with disabilities who are engaged in self-employment shall be given preferential tax according to law, and the relevant departments shall take care of them in terms of business premises, and shall be exempted from administrative fees such as management, registration and license according to regulations.

3. The state provides microfinance and other support to disabled people who choose their own jobs and start their own businesses within a certain period of time.

Two. The following services provided by taxpayers are exempt from VAT:

1. Cultural and sports services, education and medical services and tourism services provided by taxpayers abroad.

2. The first ticket income obtained by memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries providing cultural and sports services in this place shall be exempted from value-added tax.

3, temples, temples, mosques and churches to hold cultural and religious activities ticket income.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 7 The tax authorities shall widely publicize tax laws, administrative regulations and tax knowledge, and provide tax consultation services for taxpayers free of charge.

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.