A new round of epidemic has swept across. The Guangdong Provincial Taxation Authority has proposed many measures to facilitate tax payment during this special period. Let’s follow the Deep Space Network to see what they are.

Guangdong’s preferential tax policies

1. From 2022.1.1 to 2022.12.31, for small, medium and micro enterprises that newly purchase equipment worth more than 5 million yuan and depreciate it for 3 years, 100% can be deducted in one time before tax in the current year. If the depreciation is for 4 years, 5 years, or 10 years, 50% can be deducted in one time before tax in that year, and the remaining 50% can be depreciated in the remaining years and deducted before tax. If an enterprise chooses to apply the above policies, the losses caused by insufficient deductions in the current year can be carried forward to make up for the next five tax years. Enterprises that enjoy other policies to extend the loss carry forward period can implement it in accordance with the current regulations.

2. The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall determine based on the actual situation of the region and the needs of macro-control. Small-scale VAT taxpayers, small low-profit enterprises, and individual industrial and commercial households may be subject to 50% of the tax amount. Resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education surcharge, and local education surcharge will be reduced within the range. Promotion period: January 1, 2022 to December 31, 2024.

3. The implementation period of the additional value-added tax deduction policy for the production and daily service industries has been extended to December 31, 2022, as follows: from January 1, 2022 to December 31, 2022 On July 1, branches of aviation and railway transportation companies suspended prepayment of value-added tax. The prepaid value-added tax from the tax filing period in February 2022 to the date of document release will be refunded.

4. For small-scale VAT taxpayers, the taxable sales income that is subject to a 3% levy rate will be temporarily reduced to a 1% levy rate, and the 3% prepayment rate will be applied to prepaid VAT items. , temporarily reduce the prepayment of value-added tax at a prepayment rate of 1%.

5. From January 1, 2021 to December 31, 2022, the annual taxable income of small and low-profit enterprises does not exceed 1 million yuan, a reduced rate of 12.5% ??will be included in the taxable income. , corporate income tax is paid at a tax rate of 20%; for the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, a reduced rate of 50% is included in the taxable income, and corporate income tax is paid at a tax rate of 20%.

6. The annual one-time bonus discount will be extended to December 31, 2023, and the year-end bonus will be declared separately.

7. The preferential exemption from the final settlement and settlement of personal income tax is extended to December 31, 2023. The exemption: the annual comprehensive income does not exceed 120,000 yuan and requires a final settlement and payment supplement. If the annual final settlement amount of back taxes does not exceed 400 yuan, the implementation period is extended to December 31, 2023.

8. The separate tax calculation preference for equity incentives of listed companies is extended to December 31, 2022.

9. Foreign individual discounts are extended to December 31, 2023.

10. The term incentive incentives for central leaders will be extended to December 31, 2023. The annual performance salary will be deferred and the income and term rewards will be deferred, and the term incentives for the leaders of central enterprises will be extended.

11. Individual tax incentives related to the COVID-19 epidemic have been extended to December 31, 2023.

12. Individual discounts for venture capital companies and angel investors have been extended to December 31, 2023.

13. Commodity reserve discounts for some countries have been extended to December 31, 2023.

14. Extend the discounts for technology business incubators, university science parks and nationally registered maker spaces.

15. Extend the preferential tax policy for urban bus stations, road passenger stations and urban rail transit systems.

16. Continue to implement tax incentives for agricultural product wholesale markets and farmers’ markets.

17. Extend tax incentives for university student apartments.

18. Extend tax incentives for retired soldiers to start businesses and find employment.

19. From January 1 to December 31, 2023, qualified third-party enterprises engaged in pollution prevention and control will be levied a reduced corporate income tax at a rate of 15%.