From June 5438+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. Policy basis: AnnouncementNo.: Ministry of Finance State Taxation Administration of The People's Republic of China 2022 1 1 4. The implementation period of the policy of adding and deducting the value-added tax for the production and life service industry is extended to 12 and 3 1, and the policy basis for 2022 is: announcementNo. State Taxation Administration of The People's Republic of China 2022 of the Ministry of Finance 1 1 5. Since 2002, the value-added tax paid in advance from February 2022 to the date of document issuance will be refunded. Policy basis: Announcement No.2022 Ministry of Finance State Taxation Administration of The People's Republic of China 1 1. 6. Tax credit, large-scale tax refund! Key points: According to the announcementNo. State Taxation Administration of The People's Republic of China 2022 17 of the Ministry of Finance, "Qualified medium-sized enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the stock allowance from the tax declaration period in July 2022" was adjusted to "Qualified medium-sized enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the stock allowance from the tax declaration period in May 2022". 7. For small and medium-sized manufacturing enterprises, the deferred payment of value-added tax will postpone the payment of some taxes and fees in the fourth quarter of 2002/KLOC-0, and the deferred payment period will be extended by 6 months on the basis of the original 3 months. Deferred payment of some taxes and fees in the first quarter and the second quarter of 2022 for a period of 6 months.