In recent years, the CPC Central Committee and the State Council attached great importance to the development of small and micro enterprises and individual industrial and commercial households, and issued a series of tax and fee support policies, constantly increasing tax reduction and fee reduction, helping small and micro enterprises and individual industrial and commercial households to reduce operating costs and alleviate financing problems. Small and micro enterprises, individual industrial and commercial households and other market players have grown rapidly, becoming an important force for China to prosper its economy, expand employment and improve people's livelihood. During the period of 20021"Two Sessions", according to the economic development situation, the CPC Central Committee and the State Council further increased their support for small and micro enterprises and individual industrial and commercial households, which added more help to their development.

In order to facilitate small and micro enterprises and individual industrial and commercial households to know the applicable tax preferential policies in time, the State Administration of Taxation has sorted out the tax preferential policies for small and micro enterprises and individual industrial and commercial households, and formed 27 guiding contents of tax preferential policies for small and micro enterprises and individual industrial and commercial households from three aspects: reducing burdens, promoting financing and helping businesses. Specifically including:

First, reduce the burden of taxes and fees

1. Qualified small-scale VAT taxpayers are exempt from VAT.

2. Small-scale taxpayers' value-added tax reduction and exemption in stages.

3. Small-scale low-profit enterprises reduce or exempt enterprise income tax.

4. Individual industrial and commercial households whose taxable income does not exceed 6,543,800 yuan+0,000 yuan shall be subject to personal income tax at half.

5. Small-scale VAT taxpayers reduce or exempt local "six taxes and two fees"

6. Eligible enterprises are temporarily exempted from collecting employment security funds for the disabled.

7. Eligible payers are exempt from relevant government funds.

8. Eligible small-scale taxpayers of value-added tax shall be exempted from cultural undertakings construction fees.

Second, promote the development of inclusive finance.

9. Interest income from small loans of financial institutions, small and micro enterprises and individual industrial and commercial households shall be exempted from VAT.

10. The income from enterprise income tax is deducted from the interest income from small loans of farmers in financial institutions.

1 1. Pre-tax deduction of loan loss reserve for agricultural enterprises and small and medium-sized enterprises

12. Pre-tax deduction of loan losses of agricultural financial enterprises and small and medium-sized enterprises

13. The loan contract signed between financial institutions and small and micro enterprises is exempt from stamp duty.

14. The interest income of small loans of farmers of small loan companies is exempt from VAT.

15. The interest income of farmers in microfinance companies is deducted from corporate income tax.

16. Pre-tax deduction of enterprise income tax for loan loss reserves of microfinance companies

17. Providing financing guarantee and re-guarantee business for farmers and small and micro enterprises is exempt from VAT.

18. Pre-tax deduction of enterprise income tax for relevant reserves of SME financing (credit) guarantee institutions

19. Stamp duty relief for account books

Third, tax incentives for key groups to start businesses.

20 key groups entrepreneurship tax deduction

2 1. Deduction of business tax for retired soldiers

22. Family members' start-ups are exempt from value-added tax.

23. Dependent start-ups are exempt from personal income tax.

24 demobilized military cadres are exempted from value-added tax when starting businesses.

25 demobilized military cadres who choose their own jobs are exempt from personal income tax.

26. Disabled entrepreneurs are exempt from value-added tax.

27. Units and individual industrial and commercial households that place disabled persons in employment will be returned immediately upon collection.