On August 8, 2022, the executive meeting of the State Council was held. The meeting pointed out that this year, local "six taxes and two fees" will be reduced or exempted. [
2065438+20091October 9, the the State Council executive meeting decided to introduce another batch of inclusive tax reduction measures for small and micro enterprises, which is expected to reduce the burden on small and micro enterprises by about 200 billion yuan each year. The meeting made it clear that all provinces (autonomous regions and municipalities) are allowed to reduce or exempt local taxes such as resource tax, urban maintenance and construction tax, stamp duty, urban land use tax, cultivated land occupation tax, education surcharge and local education surcharge within 50%.
2065438+ On June 7, 2009, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises, which pointed out that small-scale taxpayers with monthly sales below 65438+10,000 yuan are exempt from VAT; It shall be 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 or exempt 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 50% of the tax amount. The implementation time of the policy is 201910/0/0/0/0/0/0/0/2021February 31February.
In order to implement the decision-making arrangements of the CPC Central Committee and the State Council on continuously promoting tax reduction and fee reduction, and further support the development of small and micro enterprises, according to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing the "Six Taxes and Two Fees" Reduction Policy for Small and Micro Enterprises (No.10 of 2022), resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding stamp tax on securities transactions), farmland occupation tax and education are added. The implementation period of this announcement is from 2022 1 October 1 day to February1day, 2024. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Local Tax Collection and Management of Small-scale VAT Taxpayers and Relevant Additional Reduction and Exemption Policies (No.5 of 20 19) shall be abolished from June 1 2022.