VAT preferential policies for small and micro enterprises in 2022

1. Exemption from VAT

From April 1, 2021 to December 31, 2022 , Small-scale taxpayers who engage in VAT taxable sales and the total monthly sales do not exceed 150,000 yuan (if one quarter is a tax period, the quarterly sales do not exceed 450,000 yuan), are exempt from VAT.

II. Phased exemption from VAT

From April 1, 2022 to December 31, 2022, small-scale VAT taxpayers shall be subject to the taxable tax rate of 3 Sales revenue is exempt from value-added tax; prepayment of value-added tax for items subject to a prepayment rate of 3 is suspended.

3. Reduction of local “six taxes and two fees”

From January 1, 2022 to December 31, 2024, the people’s governments of provinces, autonomous regions, and municipalities directly under the Central Government shall reduce the local “six taxes and two fees” in accordance with this provision. Based on the actual situation of the region and the need to determine macro-control, small-scale taxpayers of value-added tax can be exempted from resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, and stamp tax (excluding securities transaction stamp tax) within a tax range of 50%. , cultivated land occupation tax and education surcharge, local education surcharge.

Small-scale taxpayers of value-added tax have enjoyed other preferential policies on resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax, farmland occupation tax, education surcharge, and local education surcharge in accordance with the law. This preferential policy can be stacked to enjoy.

IV. Exemption from cultural undertaking construction fees

VAT small-scale taxpayers are enterprises and non-enterprises whose monthly sales do not exceed 20,000 yuan (quarterly tax of 60,000 yuan) Taxable services provided by private entities are exempt from cultural undertaking construction fees.

Tax preferential policies for small-scale taxpayers in 2022

The preferential tax policies for small-scale taxpayers in 2022 will continue to implement the preferential policy of exempting small-scale taxpayers from VAT from April 1, 2021 Until December 31, 2022, small-scale VAT taxpayers with monthly sales of less than 150,000 yuan will be exempt from VAT. And small-scale taxpayers with a quarterly income of no more than 450,000 will continue to be exempted from tax. This preferential policy will continue until the end of 2022.

In early January 2022, when many people logged in to the invoicing software, the system automatically popped up: From January 1, 2022, the VAT rate for small-scale taxpayers will continue to be 1 Get preferential policies. For small-scale VAT taxpayers whose taxable sales income is subject to a levy rate of 3, the VAT will be temporarily reduced to a levy rate of 1; for prepaid VAT items subject to a pre-collection rate of 3, the pre-payment of VAT will be temporarily reduced to a pre-levy rate of 1 . Therefore, the tax rate for small-scale taxpayers in 2022 will still be 1.

In addition, there is also a preferential policy of exempting the interest income from loans to small and micro enterprises from financial institutions from value-added tax. This policy lasts from September 1, 2018 to December 31, 2023. , the interest income obtained by financial institutions from distributing to small enterprises, micro-enterprises and individual industrial and commercial households is exempt from value-added tax.

The latest preferential tax policies in 2022

The latest preferential VAT policies in 2022:

01. Small-scale VAT taxpayers are exempt from VAT preferential policies.

From April 1, 2021 to December 31, 2022, small-scale VAT taxpayers with monthly sales of less than 150,000 yuan (inclusive) are exempt from VAT.

Policy basis: "Announcement of the Ministry of Finance and the State Administration of Taxation on clarifying the VAT exemption policy for small-scale taxpayers" (Announcement No. 11 of the Ministry of Finance and the State Administration of Taxation 2021)

02. Continue to implement the preferential policy of exempting value-added tax on tea sold at the border.

From January 1, 2021 to December 31, 2023, self-produced and sold tea sold by tea production enterprises (see the attachment for the list of enterprises) and tea sold by distribution enterprises are exempted. levy value-added tax.

The term "border sales tea" as mentioned in this announcement refers to the use of black tea, old green tea, black tea powder, and green tea as the main raw materials, which are fermented, steamed, pressed or crushed, and fried and then sold exclusively to a small number of people in the frontier areas. Pressed tea from ethnic areas.

Policy basis: "Announcement on the Continuation of the Implementation of the Value-Added Tax Policy for Border Sales of Tea" (Announcement No. 4 of 2021 of the Ministry of Finance and the State Administration of Taxation)

03. Continue to implement the value-added tax policy for financial institutions Interest income is exempt from value-added tax.

Interest income paid by financial institutions to small businesses, micro-enterprises and individual industrial and commercial households is exempt from VAT. The implementation period of the preferential policy will be extended to December 31, 2023.