Reduce the tax burden

Eligible small-scale VAT taxpayers are exempt from VAT.

2. Small-scale taxpayers' value-added tax reduction and exemption in stages.

3. Small-scale low-profit enterprises reduce or exempt enterprise income tax.

4. Individual industrial and commercial households whose taxable income does not exceed 6,543,800 yuan+0,000 yuan shall be subject to personal income tax at half.

5. Small-scale VAT taxpayers reduce or exempt local "six taxes and two fees"

6. Eligible enterprises are temporarily exempted from collecting employment security funds for the disabled.

7. Eligible payers are exempt from relevant government funds.

8. Eligible small-scale taxpayers of value-added tax shall be exempted from cultural undertakings construction fees.

Inclusive finance development

1. Interest income of financial institutions, small and micro enterprises and individual industrial and commercial households is exempt from VAT.

2 financial institutions, farmers' interest income, corporate income tax deduction income

3. Pre-tax deduction of loan loss reserve for agricultural enterprises and small and medium-sized enterprises

4. Pre-tax deduction of loan losses of agricultural financial enterprises and small and medium-sized enterprises

5. Financial institutions are exempt from stamp duty when signing loan contracts with small and micro enterprises.

6. The interest income of the company's farmers is exempt from VAT.

7. Deduct corporate income tax from the interest income of the company's farmers.

8. Pre-tax deduction of corporate income tax for company loan loss reserve

9. Providing financing guarantee and re-guarantee business for farmers and small and micro enterprises is exempt from value-added tax.

10. Pre-tax deduction of enterprise income tax for relevant reserves of SME financing (credit) guarantee institutions

1 1. Account book stamp duty relief

Provide tax incentives for key groups to start businesses

1. Business tax relief for key groups

2. Pre-tax deduction of retired soldiers' entrepreneurship

3. Entrepreneurial enterprises of family members are exempt from value-added tax.

4. Entrepreneurial enterprises of dependents are exempt from personal income tax.

5 demobilized military cadres are exempted from value-added tax when starting businesses.

6 demobilized military cadres who choose their own jobs shall be exempted from personal income tax.

7. Disabled entrepreneurs are exempt from value-added tax.

8. The value-added tax of units and individual industrial and commercial households that resettle the disabled will be refunded immediately.

2. What corporate income tax benefits can farmers enjoy from the interest income of financial institutions?

When calculating taxable income, 90% is included in the total income.

Note: refers to loans not exceeding 50,000 yuan.

Based on:

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Continuing to Improve Relevant Tax Policies for Supporting Rural Financial Development (Caishui No.2014102)

1.201410 to 20161231February, the interest income of farmers in financial institutions shall be exempted from business tax.

2.20 14 1 10 to 201612/312, farmers' interest income in financial institutions is included in the total income according to 90% when calculating taxable income.

Iii. From 201411October 65438 to 20161February 3 1 day, the premium income obtained by insurance companies for planting and aquaculture shall be calculated according to the taxable income.

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Rural Financial Taxation Policy (Caishui No.20104)

1. From June 65438+ 10/day, 2009 to February 3 1 day, 2009, farmers' interest income in financial institutions is exempted from business tax.

2. From June 65438+1 October1day in 2009 to June 65438+February 3 1 day in 2009, farmers' interest income in financial institutions was included in the total income according to 90% when calculating taxable income.

Iii. In 2009, 65438+1 October1to 20165438+February 3 1 rural credit cooperatives, village banks, rural mutual funds cooperatives and banking financial institutions wholly sponsored loan companies and legal person institutions are located in counties (counties)

Four. From June 5438+1 October1to June 5438+February 3 1 and June 2065438+March 2009, when calculating the taxable income, the premium income obtained by insurance companies from providing insurance services for planting and aquaculture will be reduced by 90%.

Three. What corporate income tax preferences can farmers enjoy from the interest income of financial institutions?

When calculating taxable income, 90% is included in the total income.

Note: refers to loans not exceeding 50,000 yuan.

Based on:

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Continuing to Improve Relevant Tax Policies for Supporting Rural Financial Development (Caishui No.2014102)

1.201410 to 20161231February, the interest income of farmers in financial institutions shall be exempted from business tax.

2.20 14 1 10 to 201612/312, farmers' interest income in financial institutions is included in the total income according to 90% when calculating taxable income.

Iii. From 201411October 65438 to 20161February 3 1 day, the premium income obtained by insurance companies for planting and aquaculture shall be calculated according to the taxable income.

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Rural Financial Taxation Policy (Caishui No.20104)

1. From June 65438+ 10/day, 2009 to February 3 1 day, 2009, farmers' interest income in financial institutions is exempted from business tax.

2. From June 65438+1 October1day in 2009 to June 65438+February 3 1 day in 2009, the interest income of farmers in financial institutions was included in the total income according to 90% when calculating the taxable income.

Iii. In 2009, 65438+1 October1to 20165438+February 3 1 rural credit cooperatives, village banks, rural mutual funds cooperatives and banking financial institutions wholly sponsored loan companies and legal person institutions are located in counties (counties)

Four. From June 5438+1 October1to June 5438+February 3 1 and June 2065438+March 2009, when calculating the taxable income, the premium income obtained by insurance companies from providing insurance services for planting and aquaculture will be reduced by 90%.