1. Value-added tax: small-scale taxpayers are exempt from value-added tax if their monthly sales amount is less than150,000 yuan; 2. Urban maintenance and construction tax: the urban maintenance and construction tax for small-scale taxpayers shall be reduced by 50% at the maximum; Three, small enterprises, micro enterprises and financial institutions signed a loan contract shall be exempted from stamp duty; Four, the maximum reduction of stamp duty of small-scale taxpayers of value-added tax is 50%; V. Resource tax: the resource tax of small-scale taxpayers of value-added tax is reduced by 50% at the maximum; 6. Property tax: the maximum property tax reduction for small-scale taxpayers is 50%; Seven, urban land use tax: small-scale taxpayers urban land use tax is reduced by 50%; Eight, farmland occupation tax: small-scale taxpayers farmland occupation tax is reduced by 50%; IX. Individual income tax: Individual income tax will be levied at half the operating income of individual industrial and commercial households below100000 yuan; 10. The taxable income of small and low-profit enterprises is less than RMB1000000, and the effective tax rate is 2.5%; Xi. The taxable income of small-scale low-profit enterprises is10 million yuan to 3 million yuan, and the actual tax rate is10%; Twelve, the monthly sales do not exceed100000 yuan (quarterly 300000 yuan) to pay the obligation to be exempted from additional education fees; Thirteen, small-scale taxpayers of value-added tax education surcharge up to 50%; Fourteen, the monthly sales do not exceed100000 yuan (300000 yuan per quarter) to pay the obligation to be exempted from local education surcharge; Fifteen, small-scale taxpayers of value-added tax local education surcharge up to 50%; Sixteen, the disabled employment security fund: the total number of employees is less than 30 (inclusive), and the residual insurance fund is temporarily exempted; Seventeen, did not reach the threshold of entertainment service payment obligations shall be exempted from cultural construction fees; Eighteen, the monthly sales of not more than 20 thousand yuan (not more than 60 thousand yuan in the quarter) advertising units shall be exempted from cultural construction fees.

Legal basis:

Announcement on Defining the VAT Exemption Policy for Small-scale VAT Taxpayers From April 2002 1 year to February 3 1 day 2022, small-scale VAT taxpayers with monthly sales below150,000 yuan (inclusive) are exempted from VAT.

Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises

Article 2 The portion of the annual taxable income of small-scale low-profit enterprises that does not exceed10 million yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at the rate of 20%; For the part of the annual taxable income exceeding1000000 yuan but not exceeding 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax will be paid at the tax rate of 20%.

Article 3 It is determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in the region and the needs of macro-control. Small-scale taxpayers of value-added tax can reduce the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within the tax range of 50%.

Article 2 of the Notice on Tax Policies for Supporting Small and Micro Enterprises' Financing is exempt from stamp duty on loan contracts signed between financial institutions and small and micro enterprises from 20 18 1 month/day to 2023 1 February 3 1 day.

Article 3 of the Announcement on Continued Preferential Policies for Resource Taxes: From 20 19 1 month 1 day to 202 1 year1February 3 1 day, small-scale taxpayers of value-added tax can be reduced by 50%.

Announcement on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households

Article 1 On the basis of the preferential policies stipulated in Article 2 of the Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises, the annual taxable income of small and micro enterprises shall be reduced by half.

Article 2 On the basis of the current preferential policies, individual income tax shall be levied by half for the part of individual industrial and commercial households whose annual taxable income does not exceed1000,000 yuan.

Article 2 of the Notice on Expanding the Exemption Scope of Relevant Government Funds, the portion of the annual taxable income of small and meager profit enterprises that does not exceed1000,000 yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at the rate of 20%; For the part of the annual taxable income exceeding1000000 yuan but not exceeding 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax will be paid at the tax rate of 20%.

Article 2 (4) of the Overall Plan for Improving the Employment Security Fund System for the Disabled to Better Promote the Employment of the Disabled is temporarily exempted from collecting the residual insurance fund for small and micro enterprises. Enterprises with less than 30 employees (inclusive) are temporarily exempted from collecting residual insurance money.

Supplementary Notice on the Policy and Collection Management of Cultural Undertaking Construction Fee in the Pilot Project of Changing Business Tax to VAT Article 7 Taxable services provided by enterprises and non-enterprise units with monthly sales of less than 20,000 yuan (paying 60,000 yuan quarterly) by small-scale VAT taxpayers shall be exempted from cultural undertaking construction fee.