Tax reduction and fee reduction policy for small and micro enterprises:

1, reduce the tax burden;

2. Promote the development of inclusive finance;

3, key groups of entrepreneurial tax incentives.

The decision-making and deployment of the new combined tax and fee support policy is more convenient for small and micro enterprises and individual industrial and commercial households to know the applicable tax and fee preferential policies in time.

Second, the analysis details

Only ordinary tickets are exempt from tax, and special tickets are unavoidable. If the special tickets issued by small-scale taxpayers to ordinary taxpayers are exempted from the output tax, and ordinary taxpayers normally deduct the input tax after obtaining the invoice, it will cause the VAT turnover tax to be closed-loop. From April, 2022, small-scale taxpayers of value-added tax will apply the taxable income at the rate of 3% and be directly exempted from value-added tax, which is no longer limited by the conditions of monthly sales150,000 and quarterly sales of 450,000.

3. What are the criteria for identifying small and micro enterprises?

The criteria for identifying small and micro enterprises are as follows:

1, tax indicators, the annual taxable income does not exceed 300,000 yuan;

2, the total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed10 million yuan;

3. The number of employees shall not exceed 100 in industrial enterprises and 80 in other enterprises.