Tax Preferences for Supporting Enterprises in Jilin Province
1, immediately implement the relevant national preferential tax policies, refine and improve the specific support policies in Jilin Province, and standardize the implementation mechanism of tax reduction and fee reduction. At present, the Provincial Taxation Bureau has set up a "Leading Group for the Implementation of Tax Refund and Tax Reduction Policies" to organize the provincial tax system to set up special classes from top to bottom to ensure that preferential policies take root.
2. From April 1 day to February 3 1 day, 2022, small-scale VAT taxpayers will be exempted from VAT on taxable sales income at the rate of 3%; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
3. For the part of small-scale low-profit enterprises whose annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, the tax rate is reduced by 25% and the enterprise income tax is paid at a reduced rate of 20%.
4. Tax refund policy for small and micro enterprises at the end of VAT period, continuation of tax deferral policy for small and medium-sized enterprises in manufacturing industry and tax deduction policy for value-added tax in service industry, expansion of application scope of "six taxes and two fees" reduction and exemption, increase pre-tax deduction of equipment and household appliances for small and medium-sized enterprises, and increase the pre-tax deduction ratio of research and development expenses for small and medium-sized enterprises in science and technology.
What should Jilin Province do to ensure that it can directly enjoy the policy dividend?
1 During the epidemic period, Jilin Provincial Taxation Bureau launched online operation, and implemented 22 policies issued by the provincial government to ensure taxpayers' enjoyment, and ensured the implementation of various policies, such as VAT is levied first and then refunded, small and medium-sized manufacturing enterprises delay paying taxes and fees, and six taxes and two fees are reduced. Since March, 2022, the epidemic situation in COVID-19, Jilin Province has been sudden, and static control measures have been introduced and escalated in various places, resulting in many taxpayers and payers unable to go to the workplace for financial accounting, tax declaration and other business.
2. According to the development of epidemic situation in different stages, Jilin Provincial Taxation Bureau launched online business. Ask for instructions and report to the provincial government and State Taxation Administration of The People's Republic of China for many times, extend the tax declaration period in March from March 15 to March 3 1, April 20 and April 29 (the tax declaration period in April was extended together), and timely modify the relevant system settings, and issue notices through the official account of Jilin Tax WeChat and official website and Weibo of Jilin Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China. From April 1, a large-scale tax exemption will be implemented, and the tax rebate bonus will go directly to the market players.