From April 1 day in 2026 to February 3 1 day in 2022, if the monthly sales of small-scale taxpayers are less than150,000 yuan (including principal) and the quarterly sales are less than 450,000 yuan, the value-added tax will be exempted, and the value-added tax will be levied in full if it exceeds 1%. Small-scale value-added tax will be reduced from 3% to 1%, and preferential policies will be implemented until the end of the year. From April 1 day, small-scale taxpayers with 3% levy rate and pre-levy rate will be reduced by 1%. From April 1 day, 20265438, eligible advanced manufacturing taxpayers can report to the competent authorities from May +0, May +0, 20265438, October +0, 20265438 and June +0, 20265438. 202 1, 1 to 2023, 12, 3 1, the tea sold by tea production enterprises and tea sold by distribution enterprises are exempt from value-added tax.
Two. business income tax
1. If the annual tax payable of small and low-profit enterprises does not exceed 1 10,000, the reduction shall be included in the tax payable, and the enterprise income tax shall be paid at a reduced rate of 20%.
2. If the annual taxable income of individual businesses does not exceed 6.5438+0 million yuan, the individual income tax will be levied by half under the premise of the current preferential policies.
4. Financial support policies. The company establishes a registered limited company in the park, which can be a new company, branch, branch or moving company. They can enjoy economic stimulus and support policies only by paying taxes in parks with preferential tax policies. The specific policy is to provide high value-added tax and corporate income tax preferential policies for companies entering the park. Value-added tax and enterprise income tax shall be returned according to the local retention ratio of 60%-90%, and value-added tax shall be returned according to the local retention ratio of 50%. The local retention rate of enterprise income tax is 40%, and the specific tax refund rate depends on the specific tax payment situation of the enterprise. The more enterprises pay, the higher the tax rebate rate. "
Corporate income tax rate policy in 2022-2023
1. For small and micro enterprises, the preferential tax policies in 2022 are very favorable. If the annual tax payable is less than 6,543,800 yuan, the enterprise income tax shall be paid at the new tax rate. If the annual taxable amount is 6,543.8+0,000 yuan to 3,000,000 yuan, the enterprise income tax shall be paid at the rate of 654.38+0%;
In 2000, it is obvious that the annual one-time bonus will still be taxed separately every month, and the preferential tax policy of not entering party member's wage income will last until the end of 2023. This can reduce the personal tax pressure of the working class;
The latest annual VAT preferential policies mainly include two aspects:
(1) Continue to implement the additional deduction policy for productive industries and life service industries;
Article 3 of the Law on Administration of Tax Collection
To collect, pay and stop paying taxes and reduce, exempt, refund and pay taxes according to law; Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.
No organ, individual or unit may violate the law. According to administrative regulations, it is forbidden to pay taxes privately, stop paying taxes and reducing taxes, exempt taxes, refund taxes, the same tax regulations and other supplementary taxes, and determine the conflict of administrative systems.
Are there any tax incentives in 2022?
There is still some. 1 enterprise income tax. For small and low-profit enterprises, it is expected that the scope of preferential tax policies will be expanded again in 2022! According to the regulations, by the end of 2022, if the annual tax payable of small and low-profit enterprises is less than 6,543,800 yuan, the enterprise income tax will be paid at the new tax rate. At the same time, by the end of 2002 1, if the annual taxable amount of small and meager profit enterprises is110,000 yuan to 3 million yuan, the enterprise income tax will be paid at the rate of 10%. 2 value-added tax. First, small-scale taxpayers, as of June 65438+February 3 1, whose monthly sales do not exceed 65438 yuan +0.5 million yuan, are exempt from value-added tax; Continue to implement small-scale taxpayers, and the value-added tax will be reduced from 3% to 1%. 3 personal income tax. The latest news is that the year-end bonus personal income tax preferential policy will last until the end of 2023, and the one-time bonus for the whole year will not be included in the salary income of the month. The implementation of the monthly independent tax record policy will continue until the end of 2023. For the working class, the continuity of preferential tax policies is very favorable, which can reduce the pressure of personal tax burden.
legal ground
Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of tax shall be implemented according to law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council. No organ, individual or unit may, in violation of the provisions of laws and administrative regulations, make decisions such as tax collection, tax suspension, tax reduction, tax exemption, tax refund and overdue tax that are inconsistent with tax laws and administrative regulations. Article 4 of the Law on the Administration of Tax Collection stipulates that units and individuals with tax obligations are taxpayers. According to the provisions of laws and administrative regulations, the units and individuals responsible for collecting and remitting taxes are withholding agents. Taxpayers and withholding agents must pay and collect taxes in accordance with the provisions of laws and administrative regulations. "Tax Collection and Management Law" Article 5 The competent tax authorities in the State Council shall be in charge of the national tax collection and management. The State Taxation Bureau and the Local Taxation Bureau shall conduct tax collection and management in accordance with the scope of tax collection and management stipulated by the State Council. Local people's governments at various levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas, support the tax authorities to perform their duties according to law, calculate taxes according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.
Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of tax shall be implemented according to law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.
Article 4 of the Law on the Administration of Tax Collection stipulates that units and individuals with tax obligations are taxpayers.
"Tax Collection and Management Law" Article 5 The competent tax authorities in the State Council shall be in charge of the national tax collection and management.
How to deduct the newly purchased equipment when calculating the taxable income?
1. According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Enterprise Income Tax Policies Related to Equipment Deduction (Caishui [2018] No.54) and the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Implementation Period of Some Preferential Tax Policies (Announcement No.6 of State Taxation Administration of The People's Republic of China of the Ministry of Finance), If the unit value of the newly purchased machines and appliances during the period from Company1October 20 18 1 February 2023 12 3 1 does not exceed 5 million yuan, the current expenses are allowed to be deducted in one lump sum when calculating the taxable income, and depreciation is no longer calculated on an annual basis; If the unit value exceeds 5 million yuan, it shall be in accordance with the Regulations on the Implementation of the Income Tax Law, the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Caishui [2014] No.75) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Further Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Caishui [2015] No.65).
The equipment and appliances mentioned in the above documents refer to fixed assets other than houses and buildings.
2. According to the Announcement on Relevant Policies for Pre-tax Deduction of Equipment and Equipment for Small and Medium-sized Enterprises (AnnouncementNo. 12 of Ministry of Finance and State Taxation Administration of The People's Republic of China in 2022): "1, 2022 1 to 2022 1, new purchases by small and medium-sized enterprises. Among them, the Implementation Regulations of the Income Tax Law stipulates that the minimum depreciation period is 3 years, and100% of the unit value can be deducted at one time; The minimum depreciation period is 4 years, 5 years and 10 year. 50% of the unit value can be deducted at one time, and the remaining 50% can be deducted within the remaining years according to regulations.
3. According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Increasing Support for Adding Deduction of Scientific and Technological Innovation (Announcement No.28 of State Taxation Administration of The People's Republic of China, Ministry of Finance, 2022): From June 10, 2022 to February 3 1 2022, new instruments and equipment purchased by high-tech enterprises are allowed to be fully deducted when calculating taxable income.
This policy can be applied to companies with high-tech enterprise qualification in the fourth quarter of 2022. If this policy is insufficient for deduction, it can be carried forward to the next year and implemented according to the existing relevant regulations.
The above-mentioned equipment and appliances refer to fixed assets other than houses and buildings; According to the Provisions of State Taxation Administration of The People's Republic of China of the Ministry of Science and Technology and the Ministry of Finance of the People's Republic of China on Amending and Printing the Administrative Provisions on the Accreditation of High-tech Enterprises: Regulatory Regulation [2016] No.32).
The tax collection and management matters that enjoy this policy shall be implemented in accordance with the existing tax collection and management regulations.