Help Small And Medium-Sized Enterprises To Develop Tax Reduction And Fee Reduction Policy Compilation!

In order to implement the decision-making and deployment of the CPC Central Committee and the State Council, focusing on supporting the steady and healthy development of small and medium-sized enterprises, the Ministry of industry and information technology gave full play to the role of the office of the leading group of the State Council in promoting the development of small and medium-sized enterprises, and actively worked with the finance and taxation departments to promote the combination of systematic, structural and phased preferential tax policies, It has effectively reduced the tax burden of small and medium-sized enterprises.

I. deferred payment: partial tax deferred by small and medium-sized manufacturing enterprises

In order to reduce the tax burden of small and medium-sized manufacturing enterprises, the State Administration of Taxation and the Ministry of Finance jointly issued a preferential policy of delaying the payment of some taxes and fees in the fourth quarter of 2021 for small and medium-sized manufacturing enterprises, and handled the deferred tax payment of 216.2 billion yuan for small and medium-sized manufacturing enterprises. In terms of classification, medium-sized enterprises deferred tax payment of 125.3 billion yuan, and small and micro enterprises deferred tax payment of 90.9 billion yuan. In terms of industries, the industries with large-scale deferred payment mainly include equipment manufacturing, building materials, metal products, textile and clothing industries, with a total of 133 billion yuan, accounting for 61.5% of the total tax deferred.

On February 18, 2022, 12 departments, including the national development and Reform Commission, the Ministry of industry and information technology, and the Ministry of finance, issued the notice on several policies to promote the steady growth of industrial economy, and extended the policy of deferred payment of taxes and fees at different stages, which was implemented in the fourth quarter of 2021, for six months.

Original policy: postponement of payment of part of taxes and fees in the fourth quarter of 2021 by small, medium and micro enterprises in manufacturing industry

The postponement of small and medium-sized manufacturing enterprises (including sole proprietorship enterprises, partnership enterprises and individual businesses) includes enterprise income tax, personal income tax (except withholding), domestic value-added tax, domestic consumption tax, urban maintenance and construction tax, education surtax, etc. which are in October, November, December, 2021 (paid monthly) or the fourth quarter of 2021 (paid quarterly) Local education surcharges do not include taxes and fees paid when applying to tax authorities for issuing invoices on behalf of others.

Medium sized manufacturing enterprises can delay paying 50% of all taxes and fees, while small and micro manufacturing enterprises can delay paying all taxes and fees.

New policy: postpone the payment of some taxes and fees for small and medium-sized enterprises in manufacturing industry implemented in the fourth quarter of 2021 for six months

We will extend the phased tax deferred payment policy, and postpone the payment of part of the tax and fee policy implemented in the fourth quarter of 2021 for six months.

2. Tax and fee reduction: part of taxes and fees for small and medium-sized enterprises

In 2021, a new tax reduction of 295.1 billion yuan will be implemented to support the development of small and micro enterprises. The main reason is that the starting point of VAT for small-scale taxpayers will be increased from 100000 yuan to 150000 yuan per month, with a new tax reduction of 66.7 billion yuan, benefiting 4.05 million taxpayers; The preferential policy of reducing the VAT collection rate of small-scale taxpayers from 3% to 1% was implemented, with an additional tax reduction of 185.3 billion yuan, benefiting 8.95 million taxpayers; We will further increase the preferential income tax policies for small and low profit enterprises and individual businesses, increase the tax cut by 43.1 billion yuan, benefiting 10.6 million taxpayers. According to the tax data, in 2021, the tax paid by small and micro enterprises per 100 yuan of sales revenue will drop by 12.4% year on year. The relevant policies are summarized as follows for reference.

　　1. Preferential income tax policies for small and low profit enterprises

From January 1, 2021 to December 31, 2022, the part of small low profit enterprises whose taxable income does not exceed 1 million yuan shall be included in the taxable income at the reduced rate of 12.5%, and the enterprise income tax shall be paid at the rate of 20%;

From January 1, 2019 to December 31, 2021, the part of the corresponding taxable income exceeding 1 million yuan but not exceeding 3 million yuan shall be included in the taxable income by 50%, and the enterprise income tax shall be paid at the tax rate of 20%.

　　2. VAT exemption policy for small scale taxpayers

From April 1, 2021 to December 31, 2022, small-scale VAT taxpayers with monthly sales of less than 150000 yuan (including the amount) shall be exempted from VAT.

　　3. Reducing the VAT rate of small-scale taxpayers

From March 1, 2020 to December 31, 2021, small-scale VAT taxpayers will apply the 3% tax rate to the taxable sales revenue, and the VAT will be levied at the reduced rate of 1%.

　　4. Increase the proportion of additional deduction of enterprise R & D expenses to 75% -- announcement on extending the implementation period of some preferential tax policies (Announcement No. 7 of 2021 of the Ministry of Finance and the State Administration of Taxation)

If the R & D expenses actually incurred in the R & D activities of the enterprise do not form intangible assets and are included in the current profits and losses, on the basis of deduction according to regulations, 75% of the actual amount shall be deducted before tax and deducted from the taxable income of this year before December 31, 2023; If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets during the above-mentioned period.

　　5. Increasing the proportion of R & D expenses plus deduction in manufacturing enterprises to 100% -- announcement on further improving the policy of pre tax additional deduction of R & D expenses (Announcement No. 13 of 2021 of the Ministry of Finance and the State Administration of Taxation)

Since January 1, 2021, if the R & D expenses actually incurred by manufacturing enterprises in R & D activities do not form intangible assets and are included in the current profits and losses, they shall be deducted before tax according to 100% of the actual amount on the basis of deduction according to regulations; If intangible assets are formed, they shall be amortized before tax at 200% of the cost of intangible assets.

　　6. Policy of reducing unemployment insurance and industrial injury insurance premium rate by stages

In 2022, we will continue to implement the policy of periodically reducing the premium rates of unemployment insurance and industrial injury insurance.

That is, provinces (districts and cities) with the total unemployment insurance rate of 1.5% can reduce the total rate to 1%; If the accumulative balance of work-related injury insurance fund can be paid for 18-23 months, the current rate can be reduced by 20%, and the current rate can be reduced by 50% for the area with accumulated balance payment for more than 24 months.

　　7. Reducing the average tariff of broadband and special line for small and medium sized enterprises

We will continue to speed up broadband and special lines to benefit enterprises, and the average tariff of small and medium-sized enterprises and broadband special lines will be reduced by another 10%.

　　8. Expanding the scope of application of local "six taxes and two fees" exemption and reduction policy

In 2022, the scope of application of the "six taxes and two fees" will be expanded, and the provincial people's government will reduce the applicable subjects of "six taxes and two fees", such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education surcharge and local education surcharge, From small-scale VAT taxpayers to small-scale enterprises with low profit and individual businesses. Qualified service market subjects can enjoy it.

　　9. Increase the pre tax deduction of equipment and appliances for small and medium sized enterprises

For the newly purchased equipment and appliances with a unit value of more than 5 million yuan in 2022, if the depreciation life is 3 years, one-off pre tax deduction can be selected; if the depreciation life is 4 years, 5 years and 10 years, it can be deducted by half; Enterprises can enjoy preferential treatment on a quarterly basis, and the losses formed due to insufficient deduction in the current year can be carried forward and deducted in the following five tax years according to regulations. The scope of applicable policies for small and medium-sized enterprises is as follows: first, information transmission industry, construction industry, leasing and business service industry. The standard is less than 2000 employees, or the operating income is less than 1 billion yuan, or the total assets is less than 1.2 billion yuan; Second, real estate development and operation, the standard is operating revenue less than 2 billion yuan or total assets less than 100 million yuan; Third, other industries, the standard for less than 1000 employees or operating income of less than 400 million yuan.

　　10. The policy of stable return of universal unemployment insurance

We will continue to implement the policy of stable return of universal unemployment insurance for enterprises that do not lay off workers or reduce layoffs. In 2022, the return proportion of SMEs will be increased from 60% to 90%. Qualified service market subjects can enjoy it.

　　11. Policy of reducing unemployment insurance and industrial injury insurance premium rate by stages

In 2022, we will continue to implement the policy of periodically reducing the premium rates of unemployment insurance and industrial injury insurance.

That is, provinces (districts and cities) with the total unemployment insurance rate of 1.5% can reduce the total rate to 1%; If the accumulative balance of work-related injury insurance fund can be paid for 18-23 months, the current rate can be reduced by 20%, and the current rate can be reduced by 50% for the area with accumulated balance payment for more than 24 months.

　　12. Rent reduction and exemption for small and micro enterprises and individual businesses in service industry

In 2022, small and micro enterprises in service industry and individual industrial and commercial households in the county-level administrative region, which are classified as medium and high-risk areas of epidemic situation, rent of state-owned houses will be reduced by 6 months in 2022, and rent of other areas will be reduced by 3 months. All localities can co-ordinate all kinds of funds and give appropriate assistance to small and micro enterprises in the service industry and individual industrial and commercial households that rent non-state-owned houses. Encourage non-state-owned housing rental entities to reasonably share the losses caused by the epidemic on the basis of equal consultation. If it is really difficult for the owners of houses with rent reduction or exemption to pay the property tax and urban land use tax in 2022, all localities are encouraged to give relief or exemption according to the authorization of the regulations and the actual local conditions. If the rent reduction or exemption affects the performance of state-owned enterprises and institutions, it shall be recognized according to the actual situation in the assessment.

　　13. Reduction and exemption of real estate tax and urban land use tax in service industry

All localities are encouraged to reduce and remit the real estate tax and urban land use tax in 2022 according to the authorization of the regulations and the local reality. Qualified service market subjects can enjoy it.