The latest preferential tax policies in Guangdong Province
1, from 2022.1-2022.12.31,for small and medium-sized enterprises, the newly purchased equipment and appliances with a value of more than 5 million yuan will be depreciated for 3 years, and the pre-tax deduction of that year will be 100%, and the depreciation will be 4 years. If an enterprise chooses to apply the above policies to deduct the losses of the current year, it can carry them forward in the next five tax years, and enterprises that enjoy other policies to extend the period of loss carry-forward can implement them according to the existing regulations.
2 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. For small-scale VAT taxpayers, small enterprises and individual industrial and commercial households, resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupation tax, education surcharge and local education surcharge can be reduced or exempted within the scope of 50% taxation. Offer time: 2022 1 October 1 to February 20241.
Note: Criteria for judging small-scale low-profit enterprises: Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 and total assets not exceeding 50 million yuan.
3. The implementation period of the policy of adding and deducting the value-added tax for the production and living services is extended to February 3, 2022, as follows: February 3, 2022 1 October1day to February 3, 20221day, and the branches of aviation and railway transportation enterprises are suspended from prepayment. Refund the value-added tax paid in advance from the tax declaration period in February 2022 to the date of document issuance.
From June 5438+1 October1day in 2022 to February 3 1 day in 2022, taxpayers' income from providing public transport services shall be exempted from value-added tax. Public transportation includes ferry, bus, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus (refers to the land transportation service that transports passengers at fixed routes and stops at fixed stations).
4. For small-scale VAT taxpayers, the taxable sales income reduction of 3% levy rate 1% levy rate is applied, and the prepayment VAT item reduction of 3% withholding rate 1% withholding rate is applied.
5. Preferential policies for enterprise income tax
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.8 Announcement 20265438 +0: 202 1 1 to 20221February 3 1 day, the annual taxable income of small and meager profit enterprises shall be reduced by 12. (The effective tax rate is 2.5%)
Caishui [] 13 and the Government Work Report for 2022: The portion of the annual taxable income that exceeds 6,543,800,000 yuan but does not exceed 3,000,000 yuan shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%. (Then halved, the effective tax rate is 5%)
6. The annual one-time bonus is extended to 65438+February 3, 20231,and the year-end bonus is declared separately: tax payable = annual one-time bonus income × applicable tax rate-quick deduction, and applicable tax rate: annual one-time bonus income divided by 12 month income, determined according to the monthly tax rate table; The year-end bonus is incorporated into the comprehensive income declaration: tax payable = (annual income-deducted expenses-additional deduction-special additional deduction-other deduction) × tax rate-quick deduction.
7. Exemption from handling the priority settlement of individual tax comprehensive income is postponed to 65438+February 3, 20231. Exemption: the annual comprehensive income does not exceed120,000 yuan and the tax needs to be settled; The amount of annual settlement and payment of overdue tax shall not exceed that of 400 yuan; The execution period is extended to12,2023,31.
8. The individual tax incentives for listed companies are extended to 65438+February 3, 20221.
9. Foreign personal discount will be extended to 65438+February 3, 20231.
10. The term incentive of the central responsible person is extended to 65438+February 3, 20231,and the annual performance salary is deferred to realize the income and term incentive. Incentive for the term of office of the heads of central enterprises: (1) Declaration method: separate declaration; (2) Applicable time: before 65438+February 3 1 in 2023. Taxable amount = deferred exchange income of annual performance salary and term incentive income × applicable tax rate-quick deduction.
1 1. Relevant preferential tax policies to support the COVID-19 epidemic were extended to 65438+February 3, 20231. The priority objectives are:
(1) Drugs, medical supplies, protective supplies and other physical objects (excluding cash) sent by the unit to individuals to prevent novel coronavirus from contracting pneumonia;
(two) to participate in the prevention and control of the epidemic situation of medical personnel, epidemic prevention personnel in accordance with the standards set by the government to obtain temporary work subsidies and bonuses.
The implementation period of the preferential content of personal income tax exemption is extended to 65438+February 3, 20231.
12. Personal discount for venture capital enterprises and angel investment is postponed to 65438+February 3, 20231.
13, the preferential commodity reserve in some countries was extended to 65438+February 3, 20231.
(1) The fund account books of commodity warehouse management companies and their directly affiliated warehouses are exempt from stamp duty;
(2) Exemption from stamp duty on the book stand purchase and sale contract in the process of undertaking commodity reserve business (stamp duty is levied on other parties to the contract according to regulations);
(3) Property tax and urban land use tax shall be exempted for real estate and land for self-use that undertake commodity reserve business.
14. Expand technology business incubators, university science parks and national record keeping to create space concessions.
Offer content:
(1) The property and land provided to the incubator for personal use free of charge or through lease shall be exempted from property tax and urban land use tax;
(2) The income from providing incubation services to incubating objects shall be exempted from VAT;
The execution period is extended to12,2023,31.
15. Extend the preferential tax policies of urban rail transit system in urban bus stations, roads and passenger stations.
Preferential content: exemption from urban land use tax; The implementation period is extended to 12, 2023, 31;
16. Continue to implement preferential tax policies for agricultural products wholesale markets and farmers' markets.
Preferential contents: exemption from property tax and urban land use tax;
Matters needing attention: The real estate and land used by agricultural products wholesale markets and farmers' markets that deal in other products at the same time shall be determined according to the proportion of other products in the area of agricultural products trading places.
The implementation period is extended to 12, 2023, 31;
17, extending the preferential tax policy for college students' apartments.
Preferential content: (1) college apartment is exempt from property tax; (2) The college student apartment lease contract signed with college students is exempt from stamp duty.
Note: Student apartments refer to student apartments that provide accommodation services for college students and charge accommodation fees according to the charging standards stipulated by the state.
The implementation period is extended to 12, 2023, 31;
18, extending the preferential tax policy for employment of retired soldiers.
(1) Self-employed retired soldiers are engaged in self-employment.
From the month of registration of individual industrial and commercial households, according to the annual limit of 12000 yuan per household, the actual value-added tax, urban maintenance and construction fees, education surcharge, local education surcharge and personal income tax that should be paid in that year will be deducted in turn within three years.
(2) Enterprises recruit self-employed retired soldiers.
If a labor contract with a term of over 1 year is signed and social insurance premiums are paid according to law, the value-added tax, urban maintenance and construction fees, education surcharges, local education surcharges and enterprise income tax concessions will be deducted in turn according to the actual number of employees in three years from the month when the labor contract is signed and social insurance is paid.
The preferential period is extended to 65438+February 3, 20231.
19. Preferential income tax for third-party enterprises engaged in pollution prevention and control
From 65438+1 October1year to 65438+February 3 1 year in 2023, corporate income tax will be levied at a reduced rate of 15% on qualified third-party enterprises engaged in pollution prevention and control.