The Ministry of Finance said that in 2022, a proactive fiscal policy should improve efficiency and pay more attention to accuracy and sustainability. This year's "Government Work Report" also made specific arrangements for the proactive fiscal policy and proposed to implement a new comprehensive tax and fee support policy. It is estimated that the annual tax rebate and tax reduction will be about 2.5 trillion yuan.

According to reports, since the beginning of the year, the Ministry of Finance has issued more than 20 tax and fee support policies, mainly including:

First, continue to implement the policy of tax reduction and fee reduction, and support manufacturing, small and micro enterprises and individual industrial and commercial households. Extend the implementation period of some preferential tax policies to maintain the continuity and stability of the policies; For newly purchased equipment and appliances of small and medium-sized enterprises, if the unit value is more than 5 million yuan, they will be deducted voluntarily before enterprise income tax according to a certain proportion of the unit value; For small and micro enterprises whose annual taxable income exceeds 6,543,800+0,000 but not more than 3 million, they are included in the taxable income at a reduced rate of 25%, and corporate income tax is paid at a reduced rate of 20%; Increase the deduction ratio of R&D expenses for small and medium-sized science and technology enterprises from 75% to100%; Taxable sales income of small-scale taxpayers with 3% collection rate of value-added tax is exempt from value-added tax; It is determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in the region and the needs of macro-control, and the "six taxes and two fees" can be reduced or exempted within the tax rate of 50% for small-scale VAT taxpayers, small-scale enterprises and individual industrial and commercial households.

The second is to implement a large-scale tax rebate. We should comprehensively consider providing cash flow support for enterprises, promoting employment, consumption and investment, vigorously improve the VAT refund system similar to tax collection and return, and implement large-scale tax refund for tax allowances in advance. We will extend the policy scope of full monthly refund of advanced manufacturing value-added tax allowance to qualified small and micro enterprises, manufacturing enterprises and other industries, return the stock tax allowance of small and micro enterprises, manufacturing enterprises and other industries at one time, and comprehensively solve the tax refund problem of manufacturing enterprises and other industries.

The third is to introduce tax policies to support the development of industries with special difficulties. Extend the implementation period of the policy of adding and subtracting points for production and living services to February 3, 20221; In 2022, the advance payment of value-added tax for branches of aviation and railway transportation enterprises will be suspended; Income from providing public transport services to taxpayers in 2022 shall be exempted from VAT.