First, the value-added tax threshold concessions.
From April 20265438 to February 3, 2022, small-scale taxpayers engaged in VAT taxable sales, and the total monthly sales did not exceed 1 5000 yuan (if 1 quarter is 1 tax period, the quarterly sales did not exceed 450000 yuan). Small-scale taxpayers who apply the differential VAT taxation policy will determine whether they can enjoy the above VAT exemption policy based on the sales after the difference.
Two, the epidemic stage shall be exempted from value-added tax
From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3% and be exempted from value-added tax; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
Three, resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax and education surcharge, local education surcharge.
2022 1 October 1 to February 20241shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the central government according to the actual situation of the region and the needs of macro-control. Small-scale taxpayers of value-added tax (as well as small-scale enterprises and individual industrial and commercial households) can reduce resource tax and urban maintenance and construction tax within 50% of the tax. Small-scale VAT taxpayers (small-scale, low-profit enterprises and individual industrial and commercial households) who have enjoyed the additional preferential policies for local education such as resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax and education surcharge according to law can enjoy the preferential policies stipulated in Article 1 of this announcement.
Four, eligible small-scale taxpayers of value-added tax shall be exempted from cultural construction fees.
Taxable services provided by enterprises and non-enterprise units with monthly sales of small-scale VAT taxpayers below 20,000 yuan (60,000 yuan is paid quarterly) shall be charged for cultural undertakings.
Verb (abbreviation of verb) enterprise income tax
1 October 202 1 to 1 to February 2022 1, and the annual taxable income of small and low-profit enterprises does not exceed1ten thousand yuan, and the enterprise income tax is paid at a reduced rate of 20%. From June 5438+1 October 1 day in 2022 to February 3 1 day in 2024, the annual taxable income of small and low-profit enterprises exceeds110,000 yuan but does not exceed 3 million yuan, which is included in the taxable income at a reduced rate of 25% and paid at a reduced rate of 20%.
Personal income tax of intransitive verb
From 202 1, 1, to 1, 2022, 1, and February 3 1, individual income tax will be levied by half on the part where the annual taxable income of individual industrial and commercial households does not exceed 1 10,000 yuan on the basis of the current preferential policies.
VII. Residual insurance premium
From June 65438+1 October1day in 2020 to February 3 1 day in 2022, enterprises with less than 30 employees are temporarily exempted from collecting employment security fund for the disabled. From June 5438+1 October1day in 2020 to June 5438+February 3 1 day in 2022, the employment security fund for the disabled will be gradually reduced. If the employing unit arranges employment for the disabled to reach 1% or above, but fails to reach the proportion, the residual insurance premium shall be paid at 50% of the required payment; If the employment rate of the disabled is below 1%, the employer shall pay the residual insurance premium at 90% of the required payment.
Eight. stamp tax
June 2065438+June 2008+1October 65438+20231October 65438+February 2023 365438+1October are exempt from stamp duty on loan contracts signed by financial institutions for small and micro enterprises.
Important reminder:
This year's tax exemption policy is mainly to reduce the value-added tax for small-scale taxpayers, and the small and micro enterprises and individual industrial and commercial households of small-scale taxpayers have the greatest reduction.
Enterprise income tax has only preferential tax reduction policies, but no tax exemption policies.
There are also new regulations on personal income tax, which is less than two months at the end of the year. How to do tax planning? Do you have any plans?
I summarized the latest important policies on VAT, corporate income tax and personal income tax:
Latest preferential tax policies in 2022-2023
I. Value-added tax:
1. From April 20221to February 3, 20221,small-scale taxpayers of value-added tax are exempted from value-added tax. Prepaid VAT items subject to 3% withholding tax rate.
2. From April 1 day, 2065438 to February/day, 3 1 day, 2022, taxpayers in producer services are allowed to deduct the current deductible input tax plus 10% to deduct the taxable amount. Postal services, telecommunications, modern services, etc. )
3.20 19, 10, 1 to 2022, 12, 3 1, allowing taxpayers in the life service industry to add 15% to deduct the taxable amount.
4. From May 2022 1 day to February 3, 20221day, taxpayers' income from providing express service for residents' daily necessities shall be exempted from VAT.
Two. Enterprise income tax:
The profit of small and micro enterprises is less than 1, 1 10,000, and the actual income tax rate is extended to small and micro enterprises1-30,000, and the actual income tax rate is 5%. (For profits exceeding 3 million yuan, the preferential enterprise income tax rate is no longer enjoyed, and the tax rate is 25%.
4. Deduction of R&D expenses for small and medium-sized scientific and technological enterprises and manufacturing industry 100% (original 75%).
5. The preferential enterprise income tax rate for high-tech enterprises is 15%.
For example:
Three. Personal income tax:
1. The preferential tax policy for individual one-time bonus for the whole year was extended to 1 in October, 2022, and the expenses related to taxpayer's care for infants under 3 years old were deducted according to the standard of 1000 yuan per infant per month. (New personal special additional deduction)
3.202 1 11October1to 20221February 3 1 individual income tax will be levied by half on the part where the annual taxable income of individual industrial and commercial households does not exceed110,000 yuan on the basis of the current preferential policies.
Four, other tax incentives:
1, general taxpayers, small and micro enterprises, six taxes and two fees are halved.
2. Small-scale taxpayers can enjoy 50% of six taxes and two fees, and collect 25% (six taxes: urban construction tax, stamp duty, property tax, urban construction land use tax, resource tax and cultivated land occupation tax).
(Two expenses: education surcharge and local education surcharge)
3. If the average taxpayer's monthly income is less than 65,438+10,000 yuan or the small-scale taxpayer's quarterly income is less than 300,000 yuan, two fees and one gold will be exempted.
(two fees and one gold: education and local education surcharge, water conservancy construction fund) Support the development of small and medium-sized enterprises and raise the tax exemption standard for small-scale taxpayers.
Bai Yang, member of the party group and chief economist of State Taxation Administration of The People's Republic of China Chongqing Taxation Bureau, said that at present, China's current effective preferential tax and fee policies to support the development of small and medium-sized enterprises mainly include the following six aspects:
The tax exemption standard for small-scale taxpayers of value-added tax has been continuously improved. After three adjustments in recent years, the tax exemption standard for small-scale taxpayers has been raised from monthly sales of 20,000 yuan to monthly sales of 6.5438+0.5 million yuan. In 2022, small-scale taxpayers will be exempted from value-added tax on taxable income at a rate of 3% in stages.
The income tax policy of small and meager profit enterprises has been adjusted many times, and the intensity of reduction and exemption has been increasing. Before the end of 2022, the annual taxable income of small and low-profit enterprises will be included in the taxable income at a reduced rate of 6,543,800 yuan, and the enterprise income tax will be calculated and paid at the tax rate of 20%. The actual tax burden of this part is from 2024 to 2024, and the annual taxable income of small and low-profit enterprises is included in the taxable income at the tax rate of 25%.
In 2024, the policy of "six taxes and two fees" was extended to 65438+February 3 1, and the scope of application was expanded. From small-scale taxpayers of value-added tax to small-scale enterprises and individual industrial and commercial households, that is, from this year, resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge will be levied at a reduced rate of 50%.
Small and medium-sized enterprises will further increase the pre-tax deduction of enterprise income tax if they purchase new equipment and appliances with a unit value of more than 5 million yuan in 2022. Equipment and appliances with a minimum depreciation period of 3 years as stipulated in the implementation regulations of the Enterprise Income Tax Law can be deducted100% of the unit value before tax in that year; If the minimum depreciation period is 4 years, 5 years, 10 years, 50% of the unit value can be deducted before tax in that year, and the remaining 50% can be deducted before tax when depreciation is calculated according to regulations in other years. The newly purchased equipment and appliances with a unit value of less than 5 million yuan is a continuation of the old policy. From 20 18 to 2023, it is allowed to be included in the current cost at one time and deducted when calculating the taxable income.
Extend the phased tax deferred payment policy for small and medium-sized manufacturing enterprises. Small and medium-sized manufacturing enterprises continued to extend some taxes and fees for six months after the expiration of the deadline in the fourth quarter of last year.
Increase the tax rebate policy for small and micro enterprises at the end of VAT. Eligible small and micro enterprises (including individual industrial and commercial households) can apply to the competent tax authorities for refund of incremental tax credits from April this year. At the same time, eligible micro-enterprises and small enterprises can also apply for a one-time refund of the remaining tax credit during the tax declaration period in April or May 2022, respectively.