Preferential tax policies for small and micro enterprises. Exempt from VAT. For small and micro enterprises, the value-added tax threshold is raised from the original monthly sales of150,000 yuan to150,000 yuan, that is, the monthly sales are below150,000 yuan, and the value-added tax is exempted.

Preferential tax policies for small and micro enterprises II. Collect enterprise income tax by half. For small and micro enterprises, if the taxable income does not exceed 6.5438+0 million yuan, the enterprise income tax will be levied by half on the basis of 5% tax rate.

Preferential tax policies for small and micro enterprises. Deferred repayment of principal and interest. The state delayed repayment of loan principal and interest for small and micro enterprises, increased support for rediscounting and refinancing in inclusive finance, extended the policy of rewarding and compensating financing guarantee fees, and improved the compensation mechanism for loan risk sharing.

Fourth, preferential tax policies for small and micro enterprises, reducing or exempting payment. The loans of major commercial banks to small and micro enterprises increased by more than 30%, and the payment fees were appropriately reduced.

Preferential tax policies for small and micro enterprises V. Depreciation of fixed assets. For the newly purchased appliances and equipment of small and micro enterprises, the depreciation of appliances and equipment with a unit value of no more than 5 million yuan is no longer calculated on an annual basis, and it is allowed to be included in the current cost at one time, and deducted when paying taxable income.

Preferential tax policies for small and micro enterprises. Deduct R&D expenses before tax. If the R&D expenses generated by R&D activities of some manufacturing enterprises form intangible assets, they shall be amortized according to 200% of the cost of intangible assets. If intangible assets are not formed, pre-tax deduction shall be made according to 100% of the actual amount.