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What is the new comprehensive preferential tax and fee policy in 2022?

New comprehensive tax and fee support policy in 2022

The first is the new tax support policy.

Tax Refund Policy at the End of VAT Period in 2022

Policy basis

1. Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance on Further Strengthening the Implementation of Tax Refund Policy for Value-added Tax at the End of the Period (No.14, 2022)

2. Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance on Further Accelerating the Implementation Progress of the Tax Refund Policy for Value-added Tax at the End of the Period (No.17, 2022)

3. Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance on Further Accelerating the Implementation Progress of the Tax Refund Policy for Value-added Tax at the End of the Period (No.19, 2022)

4. Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance on Expanding the Industry Scope of VAT Refund Policy (No.212022)

Pre-tax deduction policy for equipment and appliances of small and medium-sized enterprises

Policy basis

Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Policies for Pre-tax Deduction of Equipment and Instruments for Small and Medium-sized Enterprises (No.12, 2022)

(3) Suspend the policy of prepayment of value-added tax by branches of aviation and railway transport enterprises.

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China Municipality on Promoting the Development of Value-added Tax Policy for Difficult Services (No.1 1 2022)

(4) The policy of exempting public transport service income from value-added tax.

Policy basis

(5) Special additional deduction policy for personal income tax for infant care under 3 years old.

Policy basis

Notice of the State Council on Establishing Special Additional Deduction of Personal Income Tax for Infant Care under 3 Years Old (Guo Fa [2022] No.8)

(6) VAT exemption policy for small-scale VAT taxpayers.

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China Municipality on Exempting Small-scale Taxpayers from VAT (No.15, 2022)

(VII) R&D expense deduction policy for small and medium-sized science and technology enterprises.

Policy basis

Announcement of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Further Increasing the Pre-tax Deduction Ratio of R&D for Small and Medium-sized Sci-tech Enterprises (No.16, 2022)

(eight) the express service income is exempt from the value-added tax policy.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the VAT exemption policy for express delivery services (No.18, 2022)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No.36)

(9) The policy of reducing and exempting some passenger car purchase tax.

Policy basis

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Reducing Purchase Tax on Some Passenger Cars (No.20, 2022)

(ten) small and micro enterprises "six taxes and two fees" relief policy.

Policy basis

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

(eleven) corporate income tax relief policies for small and low-profit enterprises.

Policy basis

Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing the Preferential Income Tax Policies for Small and Micro Enterprises (No.13, 2022)

(12) Partial tax deferred payment policy for manufacturing SMEs.

Policy basis

Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Continuing to Implement Partial Taxes and Fees Deferred by Manufacturing SMEs (No.2, 2022)

(thirteen) the policy of holding over the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium.

Policy basis

1. Notice of Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Doing a Good Job in Stabilizing Unemployment Insurance and Improving Unemployment Prevention Skills (No.23 [2022] of Caishui)

2. Notice of the General Office of Ministry of Human Resources and Social Security City, State Taxation Administration of The People's Republic of China on the phased implementation of the policy of deferred payment of social insurance premiums for enterprises in extremely poor industries (No.[2022]16 issued by the Department of Human Resources and Social Security)

3. Notice of Ministry of Human Resources and Social Security, National Development and Reform Commission, Ministry of Finance, and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of Staged Holding Social Insurance Premium Policy (Guo Shui Han [2022] No.31)

(fourteen) phased holdover of basic medical insurance premiums for employees.

Policy basis

Notice of State Taxation Administration of The People's Republic of China Ministry of Finance, National Development and Reform Commission and National Medical Insurance Bureau on Installment Payment of Employees' Basic Medical Insurance Units (No.21No.2022).

Two. Continue the tax and fee support policy

(fifteen) tax deduction policy for key groups.

Policy basis

1. Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Human Resources and Social Security and the National Rural Revitalization Bureau on Extending the Implementation Period of Some Preferential Tax Policies for Poverty Alleviation (No.2021No.8)

2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of the State Council Poverty Alleviation Office, on Further Supporting and Promoting Entrepreneurship and Employment of Key Groups (Cai Shui [2019] No.22)

(sixteen) to absorb key groups of employment tax deduction policy.

Policy basis

(17) Pre-tax deduction policy for enterprise poverty alleviation donations.

Policy basis

2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China the State Council Poverty Alleviation Office on the Pre-tax Deduction Policy of Corporate Donation for Poverty Alleviation (No.49 of 20 19)

(eighteen) the donation of poverty alleviation materials shall be exempted from value-added tax policy.

Policy basis

2. Announcement of the Ministry of Finance and the Poverty Alleviation Office of the State Council City, State Taxation Administration of The People's Republic of China on the policy of exempting value-added tax from donating poverty relief materials (No.55 of 20 19)

(nineteen) self-employed retired soldiers tax deduction policy.

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Relevant Tax Policies for Further Supporting Self-employment of Retired Soldiers (Caishui [2019] No.21)

(twenty) to absorb retired soldiers employment tax deduction policy.

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

(twenty-one) technology business incubators are exempt from property tax, urban land use tax and value-added tax policies.

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Education on Tax Policies for Science and Technology Business Incubators, University Science Parks and Zhongchuang Space (Caishui [2018]120)

(twenty-two) college student apartments are exempt from property tax and stamp duty policy.

Policy basis

1. Ministry of Finance? Announcement of State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Stamp Duty Policy of College Student Apartment Property Tax (Cai Shui [2019]14)

(twenty-three) urban bus stations and other operating land shall be exempted from urban land use tax policy.

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, on the Preferential Policies for Continued Reduction and Exemption of Urban Land Use Tax for Urban Bus Stations, Roads and Passenger Stations (Caishui 19)

(twenty-four) agricultural products wholesale markets and farmers' markets are exempt from property tax and urban land use tax policies.

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Continuing to Implement Preferential Policies of Property Tax and Urban Land Use Tax for Wholesale Markets of Agricultural Products and Farmers' Markets (Caishui [2019]12)

(twenty-five) the third party enterprises engaged in pollution prevention and control of enterprise income tax relief policy.

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Announcement of the Ministry of Finance and the Ministry of Ecology and Environment of State Taxation Administration of The People's Republic of China National Development and Reform Commission on the income tax policy of third-party enterprises engaged in pollution prevention and control (20 19 No.60)

(twenty-six) to support the prevention and control of epidemic situation and the personal income tax exemption policy.

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 2022)

2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Supporting the Individual Income Tax Policy for the Prevention and Control of Pneumonia Infected in novel coronavirus (No.10, 2020)

(twenty-seven) reserve commodities shall be exempted from stamp duty, property tax and urban land use tax policies.

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing to Implement Preferential Tax Policies for Some National Reserved Commodities (No.8, 2022)

2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Policies for Reserved Commodities in Some Countries (No.2019)

(XXVIII) In the fourth quarter of 20021,some taxes and fees of manufacturing SMEs continued to be deferred.

Policy basis

1. Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Continuing to Implement Partial Taxes and Fees Deferred by Manufacturing SMEs (No.2, 2022)

2. Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Deferred Payment of Some Taxes and Fees for Manufacturing SMEs in the Fourth Quarter (20021No.30)

(twenty-nine) the production and life service industry value-added tax deduction policy.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Value-added Tax Policy for Promoting the Relief and Development of Difficult Industries in Service Industry (No.12022)

2. Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs on Deepening the Reform of Value-added Tax (No.39 of 20 19)

3. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on clarifying the policy of adding and deducting value-added tax for life service industry (No.87 of 20 19)

(30) Relevant preferential tax policies for venture capital enterprises and angel investors.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing to Implement Policies and Conditions for Venture Capital Enterprises and Angel Investment Individuals to Invest in Start-up Technology Enterprises (No.6, 2022)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [2019]13)

3. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Individual Tax Policies for Venture Capital Enterprises and Angel Investment (Cai Shui [2018] No.55)

(thirty-one) the annual one-time bonus personal income tax preferential policies.

Policy basis

1. Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance on Continuing to Implement Individual Income Tax Preferential Policies such as Annual One-time Bonus (No.2021No.42)

2. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [2018]164)

(32) Preferential policies of individual income tax for equity incentive of listed companies.

Policy basis

(thirty-three) preferential policies for individual income tax subsidies for foreigners.

Policy basis

1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing to Implement Preferential Policies for Foreign Individual Income Tax (No.2021No.43)

(thirty-four) phased reduction of unemployment insurance and industrial injury insurance rate policy.

Policy basis

2. Notice of the Ministry of Finance of Ministry of Human Resources and Social Security on continuing to reduce the social insurance premium rate in stages (Ministry of Human Resources and Social Security Fa [2018] No.25)

3. Notice of the Ministry of Finance of Ministry of Human Resources and Social Security on Issues Related to Decreasing Unemployment Insurance Rate by Stages (Ministry of Human Resources and Social Security 14)

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