The subject of enjoyment is individual industrial and commercial households.
Preferential content
202 1, 1, to 1, 2022, 1, February 3 1, individual income tax will be levied by half on the part of individual industrial and commercial households whose annual taxable income does not exceed 1 10,000 yuan on the basis of the current preferential policies.
Enjoy conditions
1. You can enjoy it no matter how you collect it.
You can enjoy it by paying taxes in advance.
3. Calculate tax relief according to the following methods:
Tax exemption = (tax payable by individual industrial and commercial households with taxable income not exceeding 654.38+RMB 00,000-tax exemption by other policies × tax payable by individual industrial and commercial households with taxable income not exceeding 654.38+RMB 00,000/operating income tax payable )× (654.38 +0-50%).
4. Fill in the "tax exemption" column in the corresponding enterprise income tax return, and attach the "individual income tax exemption return".
Policy basis
1. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (No.12, 202 1)
2. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on supporting the development of small-scale enterprises and individual industrial and commercial households to implement preferential income tax policies (202 1 No.8)
Individual industrial and commercial households reduce local "six taxes and two fees"
Subject of enjoyment
self-employed households
Preferential content
From June 1 day in 2022 to February 3 1 day in 2024, as determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government, individual industrial and commercial households can reduce resource tax, urban maintenance and construction tax, property tax, urban land use tax and stamp duty within 50% of the tax.
Individual industrial and commercial households have enjoyed preferential policies such as resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge, etc. according to law, and can enjoy this preferential policy in superposition.
Enjoy conditions
Individual industrial and commercial households enjoy preferential tax rates according to the actual situation in the region and the tax range determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Policy basis
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and Micro Enterprises (No.2022 10)
Individual industrial and commercial households' policy of delaying payment of enterprise social insurance premiums by stages
Subject of enjoyment
1. Enterprises in difficult industries. Five industries: catering, retail, tourism, civil aviation, highway, waterway and railway transportation; Agricultural and sideline food processing industry, textile industry, textile and clothing industry, paper and paper products industry, printing and recording media reproduction industry, pharmaceutical manufacturing industry, chemical fiber manufacturing industry, rubber and plastic products industry, general equipment manufacturing industry, automobile manufacturing industry, railway, shipbuilding, aerospace and other transportation equipment manufacturing industry, instrument manufacturing industry, social work, broadcasting, television, film and recording products industry, culture and art industry, sports and entertainment industry.19989.999999999996
2 all small and medium-sized enterprises and individual industrial and commercial households with temporary difficulties in production and operation in areas with serious epidemic situation. Institutions, social organizations, foundations, social service agencies, law firms, accounting firms and other social organizations participating in the basic old-age insurance for enterprise employees shall refer to the implementation.
3 individual industrial and commercial households and all kinds of flexible employees who participate in the basic old-age insurance for enterprise employees in their personal capacity.
Preferential content
1. Enterprises in difficult industries may apply for deferring the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium (hereinafter referred to as the three social insurance premiums), of which the deferring of old-age insurance premium will be implemented until the end of 2022, and the deferring of work-related injury insurance premium and unemployment insurance premium will not exceed 1 year. During the holdover period, the late payment fee will be exempted.
2. Small and medium-sized enterprises and individual industrial and commercial households with temporary difficulties in production and operation in areas seriously affected by the epidemic can apply for holdover of the unit payment part of three social insurance premiums, and the implementation period of holdover will be until the end of 2022, during which the late payment fee will be exempted.
3. Individual industrial and commercial households and all kinds of flexible employees who participate in the basic old-age insurance for enterprise employees in their personal capacity may voluntarily suspend payment if they have difficulties in paying fees in 2022, and the unpaid months in 2022 can be paid before the end of 2023. The payment base will be selected independently within the upper and lower limits of the local individual payment base in 2023, and the payment period will be calculated cumulatively.
The specific implementation shall be subject to the local implementation measures.
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 Skills to Prevent Unemployment (Caishui [2022] No.23)
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 holdover of social insurance premiums for enterprises in extremely poor industries (No.[2022]16 issued by the Ministry of Human Resources and Social Security)
3. Notice of Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of the Policy of Delaying Payment of Social Insurance Premium by Stages (Ministry of Human Resources and Social Security [2022] No.31)