Legal subjectivity:

The preferential methods for different tax types are different, as follows: 1. Value-added tax, business tax: for small-scale VAT taxpayers whose monthly sales do not exceed 20,000 yuan Enterprises or non-enterprise units are temporarily exempted from collecting value-added tax; enterprises or non-enterprise units whose monthly turnover does not exceed 20,000 yuan among business tax taxpayers are temporarily exempted from collecting business tax; from October 1, 2014 to 2015 On December 31, 2020, small-scale value-added tax taxpayers with monthly sales of 20,000 to 30,000 yuan will be exempted from value-added tax; business tax taxpayers with monthly sales of 20,000 to 30,000 yuan will be exempted from business tax. Further increase tax support for small and micro enterprises. 2. Stamp duty: Starting from June 1, 2014, the transferor shall pay a tax rate of 1‰ according to the actual transaction amount based on the equity transfer documents written in the National Equities Exchange and Quotations for the purchase, inheritance, and donation of stocks. Calculate and pay stamp tax on securities (stock) transactions. 3. Corporate income tax: Relevant reserves of small and medium-sized enterprise credit guarantee institutions can be deducted before tax; agricultural-related loans of financial enterprises and loan loss reserves of small and medium-sized enterprises can be deducted before tax; from January 1, 2015 to December 31, 2017, For small low-profit enterprises with an annual taxable income of less than 200,000 yuan (including 200,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and the corporate income tax shall be paid at a tax rate of 20%. 4. Personal income tax: If an individual holds stocks of a company listed on the National Small and Medium-sized Enterprise Share Transfer System, and the holding period is within 1 month (inclusive), the full amount of dividends and bonus income will be included in the taxable income; the holding period is within 1 month If the holding period is more than 1 year and more than 1 year (inclusive), the taxable income will be included in the taxable income at the rate of 50%; if the holding period exceeds 1 year, the taxable income will be included in the taxable income at the rate of 25%. The law is objective:

"Announcement of the Ministry of Finance and the State Administration of Taxation on clarifying the policy of exempting small-scale taxpayers from VAT" In order to further support the development of small and micro enterprises, small-scale taxpayers are now exempt from VAT The VAT policy announcement is as follows: From April 1, 2021 to December 31, 2022, small-scale VAT taxpayers with monthly sales of less than 150,000 yuan (inclusive) will be exempt from VAT.