202 1 has a rent reduction policy, as follows:

1, Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the policy of deducting enterprise income tax for equipment and appliances, etc. 16 document. If the preferential tax policy has expired, the implementation period will be extended to 65438+February 3, 20231.

2. The implementation period of preferential tax policies stipulated in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing the Preferential Policies of Value-added Tax, Property Tax and Urban Land Use Tax for Heating Enterprises is extended to the end of the heating period in 2023.

3. The implementation period of preferential tax policies stipulated in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on preferential tax policies for ex situ poverty alleviation and relocation and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on preferential personal income tax policies for Pingtan Comprehensive Experimental Zone in Fujian Province is extended to February 3, 20251day.

4. The pre-tax deduction policy of reserve enterprise income tax stipulated in six documents, such as the Notice of State Taxation Administration of The People's Republic of China on Relevant Policies on Pre-tax Deduction of Reserve Expenditure of Insurance Companies, by the Ministry of Finance, will continue to be implemented after the expiration.

Legal basis:

Announcement on extending the implementation period of some preferential tax policies

1. If the preferential tax policies stipulated in documents such as the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Deducting Enterprise Income Tax on Equipment and Appliances have expired, the implementation period will be extended to February 3, 20231day.

2. The implementation period of preferential tax policies stipulated in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing the Preferential Policies of Value-added Tax, Property Tax and Urban Land Use Tax for Heating Enterprises is extended to the end of the heating period in 2023.

3. The implementation period of preferential tax policies stipulated in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on preferential tax policies for ex situ poverty alleviation and relocation and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on preferential personal income tax policies for Pingtan Comprehensive Experimental Zone in Fujian Province is extended to February 3, 20251day.

Four. The pre-tax deduction policy of reserve enterprise income tax stipulated in six documents, such as the Notice of State Taxation Administration of The People's Republic of China on Relevant Policies on Pre-tax Deduction of Reserve Expenditure of Insurance Companies, by the Ministry of Finance, will continue to be implemented after the expiration. See Annex 2 for details.

Five, the relevant taxes collected before the date of this announcement, can be deducted or refunded in the taxpayer's tax payable in the next month.