2. From June 65438+1 October1day in 2022 to February 3 1 day in 2022, taxpayers' income from providing public transport services shall be exempted from value-added tax.
3. The implementation period of the VAT deduction policy for the production and life service industry is extended to February 65438+3 1 in 2022.
4. Deferred payment of value-added tax for manufacturing SMEs.
According to Announcement No.2 of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) in 2022, the following taxes and fees are deferred by manufacturing SMEs:
The so-called small and medium-sized enterprises in manufacturing:
In the fourth quarter of 20021,the deferred payment period of some taxes and fees was extended by 6 months on the basis of the original 3 months. In the first quarter and the second quarter of 2022, part of the tax payment will be delayed by 6 months. The specific payment time is as follows:
5. Small-scale taxpayers will be exempted from VAT from April 1! Heavy notice from the Inland Revenue Department!
1 month sales amount does not exceed150,000 yuan (quarterly sales amount does not exceed 450,000 yuan), and items such as sales exempted from value-added tax shall be filled in the relevant columns of "declaration form of value-added tax and additional tax (applicable to small-scale taxpayers)", "tax-free sales of small and micro enterprises" or "sales amount has not reached the threshold". If there are no other tax exemption items, you may not fill in the "Declaration List of VAT Reduction and Exemption";
2. If the total monthly sales amount exceeds 6.5438+0.5 million yuan (the quarterly sales amount exceeds 450,000 yuan), the total sales amount of items exempted from VAT shall be filled in the column of "VAT and additional tax declaration form (applicable to small-scale taxpayers)" and the corresponding column of "VAT reduction and exemption list".
6, the implementation of large-scale tax refund.
(1) Strengthen the tax refund policy for small and micro enterprises at the end of VAT.
(three) taxpayers who have retained the tax refund shall meet the following conditions at the same time:
The tax credit rating of 1 is Grade A or Grade B;
(2) There is no cheating for tax refund, cheating for export tax refund or falsely issuing special invoices for value-added tax within 36 months before applying for tax refund;
Having not been punished by the tax authorities more than twice for tax evasion within 36 months before applying for tax refund;
42065438+April 2009, 1 did not enjoy the immediate withdrawal policy, and returned it after receiving the money (withdrawal).
(4) Calculation of tax refund
Allowable refundable incremental tax = incremental tax × input composition ratio × 100%
02.
The latest and most comprehensive VAT rate table.
03.
2022 VAT Input Deduction Manual
Office supplies, utilities, drinking bottled water, publicity fees, telecommunications fees, property fees. Do you know how much VAT input tax can be deducted from these ordinary expenses? How much is the tax rate?