2, the general taxpayer small and micro enterprises six taxes and two fees levied by half. Small-scale taxpayers reduce six taxes and two fees by 25%.
3, free of two fees and one gold, ordinary taxpayers and small-scale can enjoy (long-term)
The monthly income is ≤ 65,438+10,000, and the quarterly income is ≤ 300,000, excluding education fees, local education surcharges and water conservancy construction funds.
4. VAT refund will be fully refunded before the end of June 2022.
5. The profit of small and micro enterprises is within 6,543,800+0,000, and the enterprise income tax is 2.5%, which is extended to the end of 2022; 1 10,000-3 million, corporate income tax 5%, 2022 -2024
6, small and medium-sized enterprises, science and technology enterprises, manufacturing R&D expenses plus deduction 100%.
More than 75 million electronic equipment were deducted at one time, and the depreciation period of other equipment was shortened by half.
State Taxation Administration of The People's Republic of China issued the Announcement on Relevant Matters Concerning the Collection and Management of Urban Maintenance and Construction Tax, which clarified the tax basis of urban construction tax according to the urban construction tax law and other relevant policies and regulations. This announcement shall come into force on September 65438, 20021.
The announcement pointed out that the tax basis of urban construction tax is two kinds of taxes actually paid by taxpayers according to law. Among them, the value-added tax actually paid according to law refers to the amount of value-added tax that taxpayers should pay plus the value-added tax allowance after deducting the value-added tax directly reduced and refunded at the end of the period (hereinafter referred to as the value-added tax allowance) according to relevant laws, regulations and tax policies.
The consumption tax actually paid according to law refers to the amount of consumption tax that taxpayers should pay after deducting the consumption tax directly reduced or exempted in accordance with relevant laws, regulations and tax policies.
The specific calculation formula of urban construction tax is: the tax basis of urban construction tax = the value-added tax actually paid according to law+the consumption tax actually paid according to law.
Among them, the actual value-added tax paid according to law = the value-added tax payable by taxpayers according to relevant laws, regulations and tax policies+the value-added tax allowance-the value-added tax directly reduced-the remaining tax refund.
Consumption tax actually paid according to law = consumption tax payable by taxpayers according to relevant laws, regulations and tax policies-consumption tax directly reduced.
For example, enterprise A located in an urban area (the applicable tax rate of urban construction tax is 7%) enjoyed the preferential treatment of direct reduction or exemption of value-added tax during the reporting period of 202 1 10 (excluding the first levy and return, the same below), and then declared and paid 500,000 yuan of value-added tax, and the value-added tax allowance in September was approved as 654.38+10,000 yuan (of which 60,000 yuan was the value-added tax received)
Another example: Enterprise B located in a county (the applicable tax rate of urban construction tax is 5%) declared and paid 900,000 yuan of value-added tax after enjoying the direct reduction of value-added tax and 300,000 yuan of consumption tax after enjoying the direct reduction of consumption tax during the reporting period of 2021/kloc-0. The urban construction tax that enterprises should declare and pay on 10 is (90+30).
Urban maintenance and construction tax is an additional tax of value-added tax and consumption tax. In principle, there is no separate provision on tax relief. Where the tax law stipulates that the value-added tax and consumption tax shall be reduced or exempted, the urban maintenance and construction tax shall be reduced or exempted accordingly. Maintenance and construction tax relief clauses mainly include:
(1) Value-added tax and consumption tax paid by imported goods or overseas units and individuals selling labor services, services and assets to China are not levied on urban maintenance and construction tax.
(2) Goods, services, cross-border sales services, assets and value-added tax and consumption tax refunded due to preferential policies will not be refunded.
Maintenance and construction tax.
(3) Unless otherwise specified, for the cities to which VAT and consumption tax belong,
Urban maintenance and construction tax shall not be refunded (refunded).
Legal basis:
People's Republic of China (PRC) urban maintenance and construction tax law
Article 1 Units and individuals that pay value-added tax and consumption tax in People's Republic of China (PRC) are taxpayers of urban maintenance and construction tax and shall pay urban maintenance and construction tax in accordance with the provisions of this Law.
Nijo Castle maintenance and construction tax is based on the value-added tax and consumption tax actually paid by taxpayers according to law. The tax basis of urban maintenance and construction tax shall be deducted from the value-added tax refunded at the end of the period. The specific measures for determining the tax basis of urban maintenance and construction tax shall be submitted by the State Council to the NPC Standing Committee for the record in accordance with this Law and relevant tax laws and administrative regulations.
Article 3 The value-added tax and consumption tax paid by imported goods or overseas units and individuals for selling labor services and intangible assets to China shall not be levied on urban maintenance and construction tax.
Article 4 The tax rates for urban maintenance and construction are as follows:
(a) where the taxpayer is located in the urban area, the tax rate is 7%;
(2) If the taxpayer is located in a county or town, the tax rate shall be 5%;
(3) If the taxpayer is not in the city, county or town, the tax rate is 1%.
The taxpayer's location mentioned in the preceding paragraph refers to the taxpayer's domicile or other locations related to the taxpayer's production and business activities, and the specific locations shall be determined by provinces, autonomous regions and municipalities directly under the Central Government.
Article 5 The taxable amount of urban maintenance and construction tax shall be calculated by multiplying the tax basis by the specific applicable tax rate.
People's Republic of China (PRC) Hainan Free Trade Port Law
Article 27 In accordance with the principles of simple and scientific tax structure, fully optimized tax elements, obviously reduced tax burden, clear income ownership and basic balance of fiscal revenue and expenditure, and in combination with the direction of national tax reform, the tax system of Hainan Free Trade Port is established to meet the needs.
The whole island is closed, and the value-added tax, consumption tax, vehicle purchase tax, urban maintenance and construction tax and education fee are added and degenerate, and business tax is levied in the retail of goods and services; After the whole island is closed, the tax system will be further simplified. The financial department of the State Council, together with relevant departments of the State Council and Hainan Province, will put forward a concrete plan to simplify the tax system in time.