In 2022, increase the pre-tax deduction of equipment and household appliances for small and medium-sized enterprises. In 2022, newly purchased equipment and appliances with a unit value of more than 5 million yuan can be deducted once before tax if the depreciation period is 3 years, and can be deducted by half if the depreciation period is 4 years, 5 years and 10 years. Enterprises can enjoy preferential treatment on a quarterly basis, and the losses caused by insufficient deduction in the current year can be carried forward to the next five tax years for deduction. Services that eligible market entities can enjoy. It involves whether the publicity of tax reduction and exemption policy is in place, whether the main unit implementing tax reduction and exemption carries out policy publicity, and whether the enterprises staying in know the tax reduction and exemption policy. Whether the main unit of rent relief has formulated relevant rent relief measures and carried out rent relief work. Whether the implementation of the unit rent reduction and exemption policy is fair, just and open, and whether the rent reduction and exemption funds are cashed. Shaanxi Provincial Department of Industry and Information Technology requires relevant urban areas to attach great importance to it, organize it strictly, appoint a leader and a special person to take charge of this work, find problems in time, resolutely correct and solve them, and ensure the implementation of the policy of benefiting enterprises.
Rent reduction policy of state-owned enterprises during the epidemic?
1, the main body of assistance, the municipal wholly state-owned enterprises and administrative institutions and their wholly-owned enterprises that lease their properties for operation;
2. The object of assistance is the main property leased and rescued in accordance with the law, the people in difficulty who are directly used for production and operation, and small and micro enterprises and individual industrial and commercial households registered in this Municipality;
3. During the relief period, if the epidemic period is located in the city's medium-high risk area and within the closed control management area, the rent will be charged by half in July 20021year, and the rent in August 20021year will be exempted;
Legal basis:
Guiding opinions on responding to the COVID-19 epidemic and further helping small and micro enterprises and individual industrial and commercial households in the service industry to alleviate the pressure of housing rent.
Second, the implementation of housing rent relief.
(a) to promote the lease of state-owned housing (including state-owned enterprises and government departments, universities, research institutes and other administrative institutions, the same below) for small and micro enterprises and individual industrial and commercial households in the business and service industries, exempt from paying the housing rent for three months in the first half of the year. Sublet and sublet state-owned housing to ensure that the rent-free benefits eventually fall on the lessee.
(two) the lease of state-owned houses owned by the central government (including state-owned houses owned by relevant departments, central enterprises, central universities and research institutes), the implementation of housing rent support policies for small and micro enterprises and individual industrial and commercial households in the service industry. If the rent reduction affects the performance of state-owned enterprises and institutions, it shall be determined according to the actual situation in the assessment.
(3) For small and micro enterprises and individual industrial and commercial households that have difficulties in leasing non-state-owned houses, lessors are encouraged to reduce or postpone the rental of houses on the basis of equal consultation between the two parties, taking into account the actual difficulties of the lessee.