I. Preferential tax and fee policies
(1) Value-added tax
1. VAT Small-scale taxpayers whose sales do not exceed the quota are exempt from VAT.
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From April/day of 202 1 year to April/day of 2022 1 day of February 3 1 day, the monthly sales amount is less than 1 50,000 yuan (inclusive, 1 quarter is1month).
Policy basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation No.202 1No.1Announcement of the Ministry of Finance and the State Administration of Taxation on clarifying the policy of exempting small-scale taxpayers from VAT.
(2) State Taxation Administration of The People's Republic of China Announcement No.2021No.5 State Taxation Administration of The People's Republic of China Announcement on the Exemption of Small-scale Taxpayers from VAT Collection and Management.
Handling process
Taxpayers can judge whether they meet the preferential conditions and calculate their own tax reduction and exemption, and enjoy tax concessions through tax declaration.
2. Phased reduction and exemption of VAT for small-scale taxpayers.
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From March 1 day, 2020 to March1year1February 3 1 day, small-scale taxpayers of value-added tax in Heilongjiang Province will apply taxable sales income at a rate of 3%, and the value-added tax will be levied at a reduced rate of 1%.
Policy basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation No.2020 13 Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT policy of supporting individual industrial and commercial households to return to work.
(2) State Taxation Administration of The People's Republic of China Announcement No.5, 2020 Announcement of State Taxation Administration of The People's Republic of China on supporting individual industrial and commercial households to return to work and other tax collection and management matters.
(3) Announcement of the Ministry of Finance and the State Administration of Taxation No.24, 2020 Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of the VAT Reduction and Exemption Policy for Small-scale Taxpayers
(4) Announcement of the Ministry of Finance and the State Administration of Taxation No.7 of 200212002, Announcement of the Ministry of Finance and the State Administration of Taxation on continuing to implement some preferential tax and fee policies to deal with the epidemic.
Handling process
Taxpayers can judge whether they meet the preferential conditions and calculate their own tax reduction and exemption, and enjoy tax concessions through tax declaration.
(2) Enterprise income tax
3. Inclusive income tax reduction and exemption policies for small and low-profit enterprises
Subject of enjoyment
small low-profit enterprises
Preferential content
From 2002 1 year 1 month1day to 20221February 3 1 day, the annual taxable income of small and low-profit enterprises shall be reduced by 12. 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%.
Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 people and total assets not exceeding 50 million yuan.
Policy basis
(1) Caishui [2019]/Notice of the State Administration of Taxation of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises
(2) Announcement of the Ministry of Finance and the State Administration of Taxation No.20212002 Announcement of the Ministry of Finance and the State Administration of Taxation on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households
(3) Announcement of State Taxation Administration of The People's Republic of China No.8 of 200212002, Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Implementation of Preferential Policies for Supporting Small-scale Enterprises and Individual Industrial and Commercial Households to Develop Income Tax.
Handling process
Small-scale and low-profit enterprises can enjoy the income tax reduction and exemption policy for small-scale and low-profit enterprises by filling in the relevant contents of the tax return when prepaying and settling the enterprise income tax.
(3) Individual income tax
1. Inclusive personal income tax reduction and exemption policy for individual industrial and commercial households
Subject of enjoyment
self-employed households
Preferential content
From 2002 1 year 1 month1day to 20221February 3 1 day, on the basis of the current preferential policies, individual income tax will be levied by half for the part where the annual taxable income of individual industrial and commercial households does not exceed/kloc-0 million yuan. Individual industrial and commercial households can enjoy it regardless of the collection method.
Policy basis
(1) Announcement of the Ministry of Finance and the State Administration of Taxation No.202 1No. 12 on the implementation of preferential income tax policies for small and micro enterprises and individual industrial and commercial households.
Handling process
Individual industrial and commercial households can enjoy the policy of halving personal income tax in advance and final settlement, and enjoy it without filing when enjoying the policy. They can enjoy it by filling in the relevant columns of the personal income tax declaration form and the tax reduction and exemption report form. For individual industrial and commercial households who declare through the electronic tax bureau, the tax authorities will automatically provide them with the pre-filling service of this policy in the declaration form and report form. For individual industrial and commercial households with regular quota who implement simple declaration, the tax authorities shall pay the tax according to the reduced tax amount.
(4) Resource tax
4. For small-scale VAT taxpayers, the resource tax will be reduced by 50%.
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From 20 19 1 month 1 day to 202 1 year1February 3 1 day, our province will reduce the resource tax by 50% for small-scale VAT taxpayers.
Policy basis
(1) Caishui [2019]/Notice of the State Administration of Taxation of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises
(2) Notice of Heilongjiang Provincial Taxation Bureau forwarded by the Ministry of Finance and the State Administration of Taxation on the implementation of inclusive tax reduction and exemption policies for small and micro enterprises [20 19] 1.
Handling process
Taxpayers can judge whether they meet the preferential conditions and calculate their own tax reduction and exemption, and enjoy tax concessions through tax declaration.
(5) Urban maintenance and construction tax
5. For small-scale VAT taxpayers, the urban maintenance and construction tax will be reduced by 50%.
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From 20 19 1 month 1 day to 202 1 year1February 3 1 day, our province will reduce the urban maintenance and construction tax by 50% for small-scale VAT taxpayers.
Policy basis
(1) Caishui [2019]/Notice of the State Administration of Taxation of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises
(2) Notice of Heilongjiang Provincial Taxation Bureau forwarded by the Ministry of Finance and the State Administration of Taxation on the implementation of inclusive tax reduction and exemption policies for small and micro enterprises [20 19] 1.
Handling process
Taxpayers can judge whether they meet the preferential conditions and calculate their own tax reduction and exemption, and enjoy tax concessions through tax declaration.
(6) Property tax
6. For small-scale VAT taxpayers, the property tax will be reduced by 50%.
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From 20 19 1 month 1 day to 202 1 year1February 3 1 day, our province will reduce the property tax by 50% for small-scale VAT taxpayers.
Policy basis
(1) Caishui [2019]/Notice of the State Administration of Taxation of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises
(2) Notice of Heilongjiang Provincial Taxation Bureau forwarded by the Ministry of Finance and the State Administration of Taxation on the implementation of inclusive tax reduction and exemption policies for small and micro enterprises [20 19] 1.
Handling process
Taxpayers can judge whether they meet the preferential conditions and calculate their own tax reduction and exemption, and enjoy tax concessions through tax declaration.
7. phased reduction and exemption of property tax for enterprises in difficult industries
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From March 1 day to February 3 1 day, 2020, the self-use property of small-scale VAT taxpayers will be exempted from the property tax for the period from March to February 2020. Taxpayers (including ordinary taxpayers) who rent their properties to individual industrial and commercial households and waive the rent for more than one month (inclusive) during the epidemic period shall be exempted from property tax during the rent-free period, and the tax-free period shall not exceed three months at the longest.
Policy basis
(1) Heicaiban [2020] No.9 Opinions of the Heilongjiang Provincial Department of Finance on coordinating and supporting the prevention and control of epidemic situation and the resumption of work and production of enterprises.
(2) Announcement of Heilongjiang Provincial Department of Finance State Taxation Administration of The People's Republic of China Heilongjiang Provincial Taxation Bureau No.6, 2020 Announcement of Heilongjiang Provincial Department of Finance State Taxation Administration of The People's Republic of China Heilongjiang Provincial Taxation Bureau on Printing and Distributing the "Guidelines for the Implementation of Phased Tax Relief Policies for Enterprises in Difficult Industries in Heilongjiang Province"
(3) Heizhengban Regulation [2020] 1 1 The General Office of Heilongjiang Provincial People's Government issued a notice on specific measures to further help small and medium-sized enterprises and individual industrial and commercial households in the service industry to alleviate the pressure of housing rent in response to the COVID-19 epidemic.
Handling process
Implement? Apply by declaration? The way to handle it is up to the taxpayer to judge whether it conforms to the policy and declare and enjoy the preferential treatment.
(7) Stamp duty
8. For small-scale VAT taxpayers, the stamp duty will be reduced by 50%.
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From 20 19 1 month 1 day to 202 1 year1February 3 1 day, our province will reduce the stamp duty of small-scale taxpayers of value-added tax by 50%.
Policy basis
(1) Caishui [2019]/Notice of the State Administration of Taxation of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises
(2) Notice of Heilongjiang Provincial Taxation Bureau forwarded by the Ministry of Finance and the State Administration of Taxation on the implementation of inclusive tax reduction and exemption policies for small and micro enterprises [20 19] 1.
Handling process
Taxpayers can judge whether they meet the preferential conditions and calculate their own tax reduction and exemption, and enjoy tax concessions through tax declaration.
(8) Urban land use tax
9. For small-scale VAT taxpayers, the urban land use tax will be reduced by 50%.
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From 20 19 1 month 1 day to 202 1 year1February 3 1 day, our province will reduce the urban land use tax by 50% for small-scale VAT taxpayers.
Policy basis
(1) Caishui [2019]/Notice of the State Administration of Taxation of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises
(2) Notice of Heilongjiang Provincial Taxation Bureau forwarded by the Ministry of Finance and the State Administration of Taxation on the implementation of inclusive tax reduction and exemption policies for small and micro enterprises [20 19] 1.
Handling process
Taxpayers can judge whether they meet the preferential conditions and calculate their own tax reduction and exemption, and enjoy tax concessions through tax declaration.
10. phased relief of urban land use tax for enterprises in difficult industries
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From March 1 day to February 3 1 day, 2020, the land occupied by small-scale VAT taxpayers will be exempted from the urban land use tax for the period from March to February 2020. Taxpayers (including ordinary taxpayers) who lease their land to individual industrial and commercial households and waive the rent for more than one month (inclusive) during the epidemic period shall be exempted from urban land use tax during the rent-free period, and the tax-free period shall not exceed three months.
Policy basis
(1) Heicaiban [2020] No.9 Opinions of the Heilongjiang Provincial Department of Finance on coordinating and supporting the prevention and control of epidemic situation and the resumption of work and production of enterprises.
(2) Announcement of Heilongjiang Provincial Department of Finance State Taxation Administration of The People's Republic of China Heilongjiang Provincial Taxation Bureau No.6, 2020 Announcement of Heilongjiang Provincial Department of Finance State Taxation Administration of The People's Republic of China Heilongjiang Provincial Taxation Bureau on Printing and Distributing the "Guidelines for the Implementation of Phased Tax Relief Policies for Enterprises in Difficult Industries in Heilongjiang Province"
(3) Heizhengban Regulation [2020] 1 1 The General Office of Heilongjiang Provincial People's Government issued a notice on specific measures to further help small and medium-sized enterprises and individual industrial and commercial households in the service industry to alleviate the pressure of housing rent in response to the COVID-19 epidemic.
Handling process
Implement? Apply by declaration? The way to handle it is up to the taxpayer to judge whether it conforms to the policy and declare and enjoy the preferential treatment.
(9) Farmland occupation tax
1 1. Small-scale taxpayers of value-added tax will be reduced by 50%.
Subject of enjoyment
Small-scale VAT taxpayer
Preferential content
From 20 19 1 month 1 day to 202 1 year1February 3 1 day, our province will reduce the farmland occupation tax by 50% for small-scale VAT taxpayers.
Policy basis
(1) Caishui [2019]/Notice of the State Administration of Taxation of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises
(2) Notice of Heilongjiang Provincial Taxation Bureau forwarded by the Ministry of Finance and the State Administration of Taxation on the implementation of inclusive tax reduction and exemption policies for small and micro enterprises [20 19] 1.
Handling process
Taxpayers can judge whether they meet the preferential conditions and calculate their own tax reduction and exemption, and enjoy tax concessions through tax declaration.
(10) Social insurance premium
12. phased reduction and exemption of corporate social insurance premiums
Subject of enjoyment
All kinds of small and medium-sized enterprises and individual industrial and commercial households insured by units
Preferential content
From February to1February, 2020, the unit contributions of basic old-age insurance, unemployment insurance and work-related injury insurance for various small and medium-sized enterprises in the corresponding period will be exempted, and individual industrial and commercial households insured in the form of units will enjoy the reduction and exemption policy with reference to small and medium-sized enterprises.
Policy basis
Opinions of Heilongjiang Provincial Department of Human Resources and Social Security, Heilongjiang Provincial Finance Department, State Taxation Administration of The People's Republic of China Heilongjiang Provincial Taxation Bureau and Heilongjiang Provincial Statistics Bureau on the Implementation of Phased Reduction and Exemption of Enterprise Social Insurance Premium (Black Social Security Agency [2020] No.6), and Notice of Heilongjiang Provincial Department of Human Resources and Social Security, Heilongjiang Provincial Finance Department, State Taxation Administration of The People's Republic of China Heilongjiang Provincial Taxation Bureau and Heilongjiang Provincial Statistics Bureau on Extending the Implementation Period of Phased Reduction and Exemption of Enterprise Social Insurance Premium Policy (Black Social Security Agency [2020] No.24).
Handling process The Provincial People's and Social Welfare Department, together with the Provincial Bureau of Statistics and the Provincial Taxation Bureau, is based on the Notice on Printing and Distributing the Provisions on the Classification Standards for Small and Medium-sized Enterprises (Ministry of Industry and Information Technology Joint Enterprise [2011] No.300) and the Notice of the National Bureau of Statistics on Printing and Distributing the Measures for the Classification of Large, Medium and Small Enterprises (2017) (Guo Tong Zi [
(eleven) education surcharge and local education surcharge.
13. Education surcharge for small-scale taxpayers of value-added tax and reduction of local education surcharge
Subject of enjoyment
Small-scale VAT taxpayers.
Preferential content
From 20 19 1 month 1 day to 202 1 year1February 3 1 day, 50% education surcharge and local education surcharge will be reduced for small-scale VAT taxpayers.
Policy basis
1. Caishui [20 19] 13 Notice of the State Administration of Taxation of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises
2. Notice of the Ministry of Finance and the State Administration of Taxation of Heilongjiang Province on Forwarding 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 [20 19] 1 No.
Handling process
Taxpayers judge whether they meet the preferential conditions and calculate the amount of free reduction by themselves, and enjoy tax (fee) preferential treatment through tax (fee) declaration.
(twelve) cultural construction fees
14. Small-scale VAT taxpayers' cultural undertakings construction fee concessions
Subject of enjoyment
Small-scale VAT taxpayers.
Preferential content
In the advertising service industry, taxable services provided by enterprises and non-enterprise units whose monthly sales of small-scale VAT taxpayers do not exceed 20,000 yuan (paying 60,000 yuan quarterly) shall be exempted from cultural undertakings construction fees.
Policy basis
Caishui [2016] No.25 Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, on the policy and collection management of cultural undertakings' construction fees in the pilot project of changing business tax to value-added tax.
Handling process
Taxpayers judge whether they meet the preferential conditions and calculate the amount of free reduction by themselves, and enjoy tax (fee) preferential treatment through tax (fee) declaration.
(thirteen) the disabled employment security fund
15. Temporary exemption from the employment security fund for the disabled in small and micro enterprises.
Subject of enjoyment
For enterprises with less than 30 employees (inclusive).
Preferential content
From 2020 1 month 1 day to 20221February 3 1 day, enterprises with less than 30 employees (inclusive) will be temporarily exempted from the employment security fund for the disabled in small and micro enterprises.
Policy basis
Development and Reform Price Regulation [2019] No.2015 Notice of the National Development and Reform Commission on Printing and Distributing the Overall Plan for Improving the Employment Security Fund System for the Disabled to Promote the Employment of the Disabled.
Handling process
Taxpayers judge whether they meet the preferential conditions and calculate the amount of free reduction by themselves, and enjoy tax (fee) preferential treatment through tax (fee) declaration.