In March 2022, State Taxation Administration of The People's Republic of China issued the Announcement on Exempting Small-scale Taxpayers from VAT and its interpretation.

The announcement said: "From April 1 day, 2022 to February 3 1 day, the taxable sales income of small-scale VAT taxpayers will be levied at a reduced rate of 3%; Prepaid value-added tax items with a 3% withholding rate will not be levied for the time being. "

And "if a taxpayer chooses to give up tax exemption and issue a special VAT invoice for part or all of taxable sales income, it shall issue a special VAT invoice with a collection rate of 3% and calculate and pay VAT according to regulations."

In other words, as long as the tax status of small and micro enterprises (including individuals) is a small-scale taxpayer, they can enjoy the preferential policy of exemption from value-added tax. If a special ticket is issued, it will be paid at the tax rate of 3%.

At the same time, it should be noted that while issuing general tax exemption for small-scale taxpayers, State Taxation Administration of The People's Republic of China did not cancel the preferential policy of "VAT exemption for monthly sales not exceeding 6,543,800 yuan+5,000 yuan".

3. VAT credit and tax refund

In March, 2022, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Strengthening the Implementation of the Final VAT Refund Policy.

"Expand the scope of the policy of full monthly refund of advanced manufacturing value-added tax credits to eligible small and micro enterprises (including individual industrial and commercial households, the same below), and return the tax credits of small and micro enterprises at one time."

Eligible small and micro enterprises can apply to the competent tax authorities for refunding the incremental tax allowance from the tax reporting period in April 2022. At the same time, it is necessary to "speed up the progress of tax refund and actively implement the centralized tax refund policy for micro-enterprises and small enterprises before April 30 and June 30, 2022."

In other words, small and micro enterprises that have not applied for tax refund can apply to the competent tax authorities for refund of VAT as soon as possible. For the specific tax refund requirements and calculation methods, please see our previous tweet "The country has made money again! How do small and micro enterprises refund taxes? Understand a text! Collect it quickly. "

4, six taxes and two fees halved

In addition to corporate income tax and value-added tax with the heaviest tax burden, such as halving, full exemption and tax refund, the state has also given a certain degree of relief to the "six taxes and two fees" with lighter tax burden.

In March 2022, State Taxation Administration of The People's Republic of China issued the Announcement on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and Micro Enterprises.

The announcement said: "Small-scale taxpayers of value-added tax, small and low-profit enterprises and individual industrial and commercial households can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge within the scope of 50% taxation."

In other words, as long as the main body of the enterprise is small-scale taxpayer enterprises, small and micro enterprises and individual industrial and commercial households, then you can enjoy the preferential treatment of halving the "six taxes and two fees". Moreover, if the above-mentioned subjects also enjoy other preferential policies of "six taxes and two fees", they can also "enjoy this preferential policy in superposition".

5. Deferred tax and social security

In February, 2022, State Taxation Administration of The People's Republic of China issued "Announcement on Continued Implementation of Deferred Payment of Some Taxes and Fees by Manufacturing SMEs" and its interpretation.

The announcement said: "Medium-sized manufacturing enterprises can postpone 50% of all taxes and fees stipulated in this announcement, and small and micro manufacturing enterprises can postpone all taxes and fees stipulated in this announcement for a period of six months."

Taxes that can be deferred are mainly enterprise income tax, individual income tax, domestic value-added tax, domestic consumption tax and additional urban maintenance and construction tax, education surcharge and local education surcharge, excluding taxes withheld and remitted, collected and remitted and paid when applying to the tax authorities for invoicing.

At the same time, in May 2022, Ministry of Human Resources and Social Security issued the Notice on Doing a Good Job in Stabilizing Unemployment Insurance and Improving Skills to Prevent Unemployment.

Article 7 of the notice stipulates: "Individual industrial and commercial households and all kinds of flexible employees who participate in the basic old-age insurance for enterprise employees in their personal capacity may voluntarily postpone the payment of old-age insurance premiums until the end of 2023 if they have difficulties in paying them in 2022."

In February 2022, the Development and Reform Commission and other departments 12 also issued the Notice on Printing and Distributing Several Policies to Promote the Stable Growth of Industrial Economy: "In 2022, we will continue to implement the policy of reducing unemployment insurance and industrial injury insurance rates in stages."

That is, small and micro enterprises can choose seven taxes, such as corporate income tax, personal income tax and value-added tax, to postpone payment for six months when filing tax returns; Unemployment insurance and industrial injury insurance that enterprises need to pay are exempted by stages; In addition, the payment of endowment insurance by individual industrial and commercial households can be delayed until the end of 2023. (The overdue time is generally 3 months)

6. Depreciation of fixed assets

In March, 2022, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Policies of Pre-tax Deduction of Equipment and Instruments for Small and Medium-sized Enterprises.

The announcement stipulates: "Equipment and appliances newly purchased by small and medium-sized enterprises from June 65438+1 October1day to February 3, 2022, with a unit value of more than 5 million yuan, will be deducted voluntarily before enterprise income tax according to a certain proportion of the unit value."

Among them, 100% of the unit value of equipment and appliances with a minimum depreciation period of 3 years stipulated in the implementation regulations of the enterprise income tax law can be deducted before tax in the current 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 in other years according to regulations.

However, if the profit of an enterprise is insufficient after one-time depreciation, it can carry forward the loss in the next five tax years, and enterprises enjoying other policies to extend the loss carry-over period can implement it according to the existing regulations.

7. Social cost reduction and exemption

From June 65438+2020 10 to June 65438+2022 10 to February 365438+2022, enterprises with less than 30 employees are temporarily exempted from collecting employment security fund for the disabled.

If the number of employees is more than 30, and the employment rate of the disabled arranged by the enterprise reaches 1% or above, but it does not reach the local proportion stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, the residual insurance fund shall be paid at 50% of the required amount; If the employment rate of the disabled is below 1%, the employer shall pay the residual insurance premium at 90% of the required payment.

At the same time, for taxpayers whose monthly sales do not exceed 654.38+10,000 yuan and quarterly sales do not exceed 300,000 yuan, education surcharge, local education surcharge and water conservancy construction fund are exempted.

Taxable services provided by enterprises and non-enterprise units with monthly sales of small-scale VAT taxpayers of less than 20,000 yuan (60,000 yuan paid quarterly) shall be exempted from cultural undertakings construction fees.

The construction fee for cultural undertakings belonging to the central income shall be reduced or exempted by 50% of the amount payable by the payer; For the construction fees of cultural undertakings belonging to local income, the financial departments of the provinces (autonomous regions and municipalities) and the Propaganda Department of the Party Committee can be reduced or exempted within 50% of the payable amount in combination with the local economic development level and the development of propaganda and ideological and cultural undertakings.

8, enterprise tax saving method

In the tweet, Xiaoliu summed up more than ten ways to help small and micro enterprises save taxes and fees at seven o'clock. How to save taxes for non-small and micro enterprises?

First of all, the more enterprises want to save taxes, the more they should pay attention to financial construction. Enterprises can plan their annual business objectives through the financial budget at the beginning of the year, and then correct their business conditions through the analysis of monthly financial data. With the help of professional financial data, it is the most successful tax saving to help enterprises get rid of "old diseases" and get more profits.

Secondly, enterprises can make rational use of national tax incentives. For example, keeping the scale of enterprises within small and micro enterprises, exempting small-scale taxpayers from value-added tax and applying for high-tech enterprises can help enterprises save taxes on specific projects.