2. Raise the value-added tax threshold for small-scale taxpayers from monthly sales of 654.38+10,000 yuan to10.5 million yuan. For small and micro enterprises and individual industrial and commercial households whose annual taxable income is less than 6,543,800 yuan, on the basis of the current preferential policies, the income tax will be levied by half.
Note: Small-scale taxpayers do not pay value-added tax and additional tax as long as their monthly sales do not exceed 6.5438+0.5 million, quarterly sales do not exceed 450,000 and annual sales do not exceed 6.5438+0.8 million.
Under the current policy, small and meager profit enterprises with an annual taxable income of less than 3 million yuan are calculated in two stages according to the taxable income:
First, the annual taxable income does not exceed 6.5438+0 million yuan, which is included in the taxable income at a reduced tax rate of 25%, and the enterprise income tax is calculated and paid at a tax rate of 20%, and the actual tax burden is 5%;
Second, if the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced tax rate of 50%, and the enterprise income tax will be calculated and paid at a tax rate of 20%, with the actual tax burden of 654.38+00%.
This discount is for the first paragraph, and the taxable income does not exceed one million yuan. The actual corporate income tax rate is 5%, and then halved to 25,000 yuan.
3. Small-scale taxpayers of VAT shall be exempted from VAT by stages.
From April 20265438 to February 3, 2022, small-scale taxpayers engaged in VAT taxable sales, and the total monthly sales did not exceed 1 5000 yuan (if 1 quarter is 1 tax period, the quarterly sales did not exceed 450000 yuan).
From April 1 day in 2022 to February 3 1 day in 2022, the taxable sales income of small-scale taxpayers shall be levied at a rate of 3% and exempted from value-added tax; Prepaid VAT items subject to 3% tax rate will be suspended.
4. Continue to implement the 75% deduction policy for enterprise R&D expenses, increase the deduction ratio of manufacturing enterprises to 100%, and encourage enterprises to increase R&D investment with tax incentives.
5. Small and medium-sized manufacturing enterprises (including sole proprietorship enterprises, partnerships and individual industrial and commercial households) defer payment of some taxes and fees.
In 2022, small and micro enterprises in manufacturing industry can postpone all taxes and fees: enterprise income tax, personal income tax, domestic value-added tax, domestic consumption tax and additional urban maintenance and construction tax, education surcharge and local education surcharge (excluding taxes and fees paid when applying to the tax authorities for invoicing), and the deferred payment period is 6 months.
6, small and medium-sized enterprise equipment income tax according to a certain proportion of one-time deduction.
The newly purchased equipment and appliances of small and medium-sized enterprises from June 65438+1 October1to February 3, 2022, with a unit value of more than 5 million yuan, will be deducted voluntarily before enterprise income tax according to a certain proportion of the unit value.
7. Rent reduction by stages
Small and micro enterprises and individual industrial and commercial households in the county-level administrative area where the epidemic area is located will rent state-owned houses for 6 months in 2022 and 3 months in other areas. If the lessor is exempt from paying rent, the tax authorities shall, in accordance with the relevant provisions of the local government, reduce or exempt the property tax and urban land use tax of the current year; Encourage state-owned banks to give preferential interest rates, pledged loans and other support to lessors who reduce or exempt rents when necessary. Non-state-owned housing rent reduction and exemption, in addition to enjoying the above preferential policies equally, encourage all localities to give greater preferential policies. If the house is rented by subletting or subletting, it is necessary to ensure that the preferential rent reduction policy benefits the ultimate lessee, and it is not allowed to drive up the rent in subletting or subletting.