1, financial support;
2. Tax reduction;
3. Refund the stock allowance or incremental allowance;
4. General taxpayers who meet the conditions of small and low-profit enterprises.
The specific policies are as follows:
1. financial support: general taxpayers set up a new company in the tax park, take advantage of the new company to undertake foreign business and pay taxes locally, and the local government gives financial support to enterprises according to the tax payment amount.
(1) Value-added tax: 30%-80% of the support awards shall be retained by the award place;
(2) Income tax: 30%-80% of the support awards shall be retained by the reward places.
2. Tax reduction: General taxpayers 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, education surcharge and local education surcharge within 50% of the tax amount.
3. Return of stock tax credit or incremental tax credit: VAT general taxpayers who meet the requirements of small and micro enterprises or manufacturing industries can enjoy the return of existing tax credit or incremental tax credit.
4. General taxpayers who meet the requirements of small-scale low-profit enterprises:
(1) In 2022, the annual taxable income of small and low-profit enterprises does not exceed110,000 yuan, and the tax rate is reduced by 12.5% and included in the taxable income;
(2) The portion of taxable income exceeding 6,543,800,000 yuan but not exceeding 3,000,000 yuan shall be included in taxable income at the reduced tax rate of 25%, and all the above items shall be subject to enterprise income tax at the tax rate of 20%.
Newly established enterprises are registered as general VAT taxpayers, engaged in industries that are not restricted or prohibited by the state, and meet the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the end of the reporting period. According to the declaration of small and micro enterprises before the first settlement, they can enjoy the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing the "Six Taxes and Two Fees" reduction and exemption policy for small and micro enterprises (No.10, 2022).
A new tax and fee support policy-the "six taxes and two fees" relief policy for small and micro enterprises. "Six Taxes and Two Fees" Relief Policy for Small and Micro Enterprises
Subject of enjoyment
Small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households
Preferential content
The period from June 1 day in 2022 to February 3 1 day in 2024 shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation of the region and the needs of macro-control. Small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households can reduce or exempt resource tax, urban maintenance and construction tax and property tax within the tax rate of 50%.
Enjoy conditions
1. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 and total assets not exceeding 50 million yuan. The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
The judgment of small and low-profit enterprises should be based on the results of annual settlement and payment of enterprise income tax.
Newly established enterprises are registered as general VAT taxpayers, engaged in industries that are not restricted or prohibited by the state, and meet the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the end of the reporting period. According to the declaration of small and micro enterprises before the first settlement, they can enjoy the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing the "Six Taxes and Two Fees" reduction and exemption policy for small and micro enterprises (No.10, 2022).
2. Small-scale VAT taxpayers, small-scale enterprises with low profits and individual industrial and commercial households who have enjoyed resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and other local preferential policies according to law can enjoy the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing the "Six Taxes and Two Fees" reduction and exemption policy for small and micro enterprises (No.10, 2022).
legal ground
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" Relief Policy for Small and Micro Enterprises
In order to further support the development of small and micro enterprises, the relevant tax and fee policies are hereby announced as follows:
1. It shall be 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. Small-scale taxpayers of value-added tax, small 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, education surcharge and local education surcharge within the scope of 50% taxation.
Second, small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households have enjoyed the preferential policies attached to local education, such as resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax and education surcharge, and can enjoy the preferential policies stipulated in Article 1 of this announcement.