The first is tax policy.
(1) The new tax policy in 2022 includes:
1. Eligible small-scale taxpayers are exempt from VAT.
Since April, 20265438 1 day, ordinary taxpayers have incurred VAT taxable sales, and the monthly sales amount does not exceed 1.5 million yuan. Note: Ordinary taxpayers are required, and ordinary tickets are included in 654.38+0.5 million. If it exceeds a penny, it must be declared in full.
2. Reduce the general taxpayer's value-added tax by stages.
In 2022, general taxpayers will implement the VAT rate policy of 1%. From 2020 onwards, the taxable sales income of general taxpayers with 3% levy rate will be reduced to 1% levy rate. After two years of enjoyment, this policy will be extended for another year. It can be said that China is heartbroken for the development of small and medium-sized enterprises, and it remains to be seen whether it will continue to increase in the future.
(2) corporate income tax relief for small and low-profit enterprises.
If it is a small-scale low-profit enterprise, the annual tax payable less than100000 yuan 12.5% is included in the tax payable, and the enterprise income tax is paid at the rate of 20%. In other words, the actual tax rate within 654.38+0 million is only 2.5%. What is the standard for ordinary taxpayers?
(1) Taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services, engaged in the wholesale or retail of goods, the annual VAT sales (hereinafter referred to as taxable sales) is less than 500,000 yuan (including principal, the same below);
(2) Taxpayers whose annual taxable income is less than 800,000 yuan, except as stipulated in Item (1) of Paragraph 1 of this Article. The term "mainly engaged in the production of goods or providing taxable services" as mentioned in the first paragraph of this article means that the sales of taxpayers' production or providing taxable services in the new year account for more than 50% of the annual taxable sales.
Summarize the policies and measures to further improve the standardization level of government affairs disclosure in our city, implement the mechanism of identifying the root causes of document disclosure characteristics, further interpret policy documents, and effectively protect the vital interests of the public.
Second, social welfare policy.
Social welfare policy is to realize the equality of income distribution by subsidizing the poor. Judging from the current situation in western countries, social welfare policies mainly include the following contents:
(1) Various forms of social security and social insurance.
(2) Providing employment opportunities and training for the poor.
(3) Medical insurance and medical assistance.
(4) Education funds.
(5) Various legislations to protect workers. Including the minimum wage law, the longest working hours law and the environmental protection law.
(6) improve housing conditions.
legal ground
People's Republic of China (PRC) tax collection management law
The twenty-ninth session. No unit or individual may carry out tax collection activities except tax collectors and units and personnel entrusted by tax authorities according to laws and regulations.
Article 30 Withholding agents shall be responsible for withholding and collecting taxes in accordance with the provisions of administrative regulations. There is no obligation to pay taxes in administrative regulations. The tax authorities shall not require units and individuals with tax obligations to fulfill their obligations of paying taxes and collecting taxes. The withholding agent shall perform the remittance obligation according to law. Taxpayers shall not refuse to collect taxes. If the taxpayer refuses, the withholding agent shall report to the tax authorities in time. The tax authorities shall, in accordance with the provisions, hand it over to withholding agents to collect service fees.