1, qualified manufacturing industry, etc. , you can apply to the competent tax authorities for refund of incremental tax allowance from the tax declaration period in April 2022;

2. Eligible medium-sized enterprises in manufacturing and other industries may apply to the competent tax authorities for a one-time refund of the stock allowance from the tax declaration period in July 2022;

3. Qualified large enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the stock allowance from the tax declaration period of June 5438+ 10, 2022.

Second, analysis

Tax reduction, also known as tax reduction, is to reduce part of the tax payable by taxpayers according to tax laws and regulations. Tax reduction is a special provision to support, encourage or take care of some taxpayers and taxpayers to reduce their tax burden. Like tax exemption, it is also a policy measure combined with the seriousness and flexibility of taxation, and it is a widely used tax preference method.

3. What are the tax reduction and exemption policies?

At present, the government has launched a series of tax relief policies, including continuing to raise the personal income tax deduction standard for wage income, temporarily exempting personal income tax from personal savings deposits and interest on securities transaction settlement funds, substantially increasing export tax rebates for some products, canceling and reducing export tariffs for some products, reducing the stamp duty rate of securities transactions, and unilaterally levying instead, and reducing tax relief policies such as deed tax, stamp duty and business tax on housing transactions.

Fourth, summary.

Tax reduction is a special provision to reduce the tax burden and support, encourage or take care of some taxpayers and tax collectors. That is, according to tax laws and regulations, part of the tax payable by taxpayers is deducted. The result of tax reduction will increase the disposable income of enterprises and individuals, thus expanding demand.