▼▼▼
1月26日，中国唐山网站发布了
《2022年减税降费政策清单》
具体内容如下
↓↓↓
2022年延续执行2019年政策清单
（22项）
1. Reduce the VAT rate
[Enjoyment subject]
General VAT taxpayers The current 10% tax rate for the transportation industry, construction industry and other industries will be reduced to 9%;
(2) If the taxpayer purchases agricultural products, the deduction rate of 10% will be adjusted to 9%. For taxpayers who purchase agricultural products for production or entrusted processing of goods with a tax rate of 13%, the input tax shall be calculated at a deduction rate of 10%; The tax rate is adjusted to 13%; the export tax rate for export goods and cross-border taxable activities that originally applied the 10% tax rate and the export tax rebate rate was 10%, the export tax rebate rate was adjusted to 9%.
[Policy Basis]
"Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement of the Ministry of Finance, State Administration of Taxation, General Administration of Customs, 2019 No. 39)
2. Change the deduction of real estate in two years to One-time full deduction
[Enjoyment subject]
General value-added tax taxpayer
[Preferential content]
From April 1, 2019, the input tax of the taxpayer's acquisition of real estate or real estate under construction will no longer be credited in 2 years buckle. The input tax to be deducted that has not been fully deducted in accordance with the above provisions can be deducted from the output tax from the tax period in April 2019.
[Policy Basis]
"Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement No. 39 [2019] of the Ministry of Finance, State Administration of Taxation, General Administration of Customs)
3. Domestic passenger transportation services are included in the input tax credit Scope
[Enjoyment subject]
General VAT taxpayer
[Preferential content]
From April 1, 2019, for taxpayers purchasing domestic passenger transportation services, the input tax is allowed to be deducted from the output tax.
[Policy Basis]
"Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement No. 39 [2019] of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs)
4. VAT refunds Subject to enjoyment]
General VAT taxpayers and eligible advanced manufacturing taxpayers Taxpayers can apply to the competent tax authority for refund of incremental tax credits:
①Since the tax period in April 2019, the incremental tax credits for six consecutive months (for quarterly tax payments, two consecutive quarters) are greater than or equal to 0, and the incremental tax credit in the sixth month shall not be less than RMB 500,000;
②The tax credit rating is A or B; In the case of special tax invoices;
④Have not been punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund; of.
(2) Starting from June 1, 2019, some advanced manufacturing taxpayers who meet the following conditions at the same time can apply to the competent tax authority for refund of the incremental tax credit from the tax filing period in July 2019 and later:
①Increase The amount of the remaining tax credit is greater than zero;
②The tax credit rating is A or B; Have not been punished twice or more by the tax authorities for tax evasion;
[Policy Basis]
(1) "Announcement of the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement of the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, 2019 No. 39)
(2) "The Ministry of Taxation Announcement of the General Administration on Clarifying the Policies for the Refund of VAT Refunds at the End of the Period for Some Advanced Manufacturing Industries (Announcement No. 84 [2019] of the Ministry of Finance and the State Administration of Taxation) Preferential content]
From January 1, 2019, on the basis of the increase of the tax exemption to 5,000 yuan per month, children's education, continuing education, serious illness medical care, housing loan interest, housing rent, support for the elderly, etc. 6 special additional deductions.
【政策依据】
新《个人所得税法》
6.降低职工养老保险单位缴费比例
【享受主体】
缴纳职工养老保险的单位
【优惠内容】
自2019年5月1日起职工养老保险The unit contribution rate is reduced to 16%; the average wage used for the adjustment of the contribution base is adjusted from the average wage of urban non-private unit employees to the weighted average wage of non-private and private unit employees.
[Policy basis]
(1) "Notice of the General Office of the State Council on Printing and Distributing the Comprehensive Plan for Reducing Social Security Fees" (Guobanfa [2019] No. 13)
(2) "The General Office of the Hebei Provincial People's Government on Printing and Distributing "Notice on the Implementation Plan for Reducing Social Insurance Rates" (Ji Zheng Ban Zi [2019] No. 38)
7. Implementation of a phased reduction and exemption policy for employment security funds for the disabled
From January 1, 2020 to December 31, 2022, the employment security fund for the disabled will be reduced in stages.Among them: if the employment rate of the disabled person arranged by the employer is more than 1% (inclusive), but does not reach the proportion specified by the people's government of the province, autonomous region, or municipality directly under the Central Government, the employment security fund for the disabled shall be paid according to 50% of the prescribed payment amount; If the employment ratio of disabled persons is less than 1%, 90% of the required contributions shall be paid to the disabled persons' employment security fund. Enterprises with less than 30 employees (inclusive) are temporarily exempted from collecting employment security funds for disabled persons.
[Policy Basis]
"Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Fund for Persons with Disabilities" (Ministry of Finance Announcement 2019 No. 98)
8. Reduction and exemption of real estate registration fees, adjustment of patent fees Charges:
[Preferential Contents]
From July 1, 2019, real estate registration fees will be reduced or exempted, and patent fees will be adjusted.
[Policy Basis]
"Notice of the National Development and Reform Commission of the Ministry of Finance on Relevant Policies for Reduction and Exemption of Certain Administrative Fees" (Cai Shui [2019] No. 45)
9. Adjustment of some government funds
[Preferential Contents]
From July 1, 2019 to December 31, 2024, the construction fee for cultural undertakings attributable to the central revenue shall be reduced by 50% of the amount payable by the obligor.From July 1, 2019, the collection standard of the national major water conservancy project construction fund will be reduced by 50%. From January 1, 2019, pilot enterprises that are included in the scope of the construction and cultivation of enterprises integrating production and education, if the investment in establishing vocational education meets the regulations, 30% of the investment amount can be credited for the additional education fee payable by the enterprise for the year and local education add-ons. From July 1, 2019, the "Notice of the Ministry of Finance on Printing and Distributing the Interim Measures for the Administration of the Collection and Use of Civil Aviation Development Funds" (Cai Zong [2012] No. 17) stipulated that airlines should pay the civil aviation development funds. The levy rate is reduced by 50%.
[Policy Basis]
"Notice of the Ministry of Finance on Adjusting Policies Related to Some Government Funds" (Cai Shui [2019] No. 46)
10. Reducing radio frequency occupation fees, entry-exit license fees, trademark registration fees and other administrative fees Charge standard
[Enjoyment subject]
Some administrative and institutional charges payers
[Preferential content]
From July 1, 2019, the radio frequency occupancy fee, entry-exit license fee, trademark registration fee and other administrative and institutional charges will be reduced Charges.
[Policy Basis]
"Notice of the National Development and Reform Commission and the Ministry of Finance on Reducing Some Administrative Charges" (Fakai Price [2019] No. 914) [Enjoy the main body]
High-tech enterprises and small and medium-sized technology enterprises
[Preferential content]
From January 1, 2018, the enterprises that qualified as high-tech enterprises or small and medium-sized technological enterprises in the current year shall be eligible for the five years before the qualification year The losses that have not been made up will be allowed to be carried forward to make up in subsequent years, and the maximum carry-over period will be extended from 5 years to 10 years.
[Policy Basis]
"Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Loss Carry-forward Period of High-tech Enterprises and Small and Medium-Sized Technology Enterprises" (Cai Shui [2018] No. 76)
12. Expand the industry scope of accelerated depreciation of fixed assets to all manufacturing Industry
[Enjoyment subject]
Manufacturing industry taxpayer
[Preferential content]
From January 1, 2019, the regulations (Fixed Tax [2014] No. 75) and (Fixed Assets Acceleration [2015] 1) shall apply The industry scope of depreciation concessions has been extended to all manufacturing sectors.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Expanding the Scope of Preferential Policies for Accelerated Depreciation of Fixed Assets" (Announcement of the State Administration of Taxation of the Ministry of Finance [2019] No. 66)
13. Temporary exemption for poverty alleviation goods donated by units or individual industrial and commercial households VAT
[Enjoyment subject]
Eligible units or individual industrial and commercial households Purchased goods will be exempted from value-added tax if they are donated to units and individuals in targeted poverty alleviation areas through public welfare social organizations, people's governments at or above the county level and their constituent departments and directly affiliated institutions, or directly gratuitously donated.
[Policy Basis]
"Announcement of the Poverty Alleviation Office of the Ministry of Finance, State Administration of Taxation and the State Council Poverty Alleviation Office on the Policies for Exemption of Value-Added Tax on Poverty Alleviation Goods Donations" (Announcement No. 55 [2019] of the State Council Poverty Alleviation Office, State Administration of Taxation, Ministry of Finance) Announcement of the Ministry of Human Resources and Social Security of the Promotion Bureau on Extending the Implementation Period of Some Preferential Poverty Alleviation Tax Policies (Announcement No. 18 [2021] of the National Rural Development Bureau, Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security) Several tax reduction and exemption policies for cultural institutions transformed into enterprises Institutions transformed into enterprises shall be exempted from corporate income tax within five years from the date of registration of the transformation. Cultural units that have been allocated business funds by the financial department are transformed into enterprises, and their self-use properties shall be exempted from real estate tax within five years from the date of registration of the transformation. Party newspapers and party magazines have separated their distribution, printing business and corresponding operating assets to form cultural enterprises, and the income from the distribution and printing of party newspapers and party magazines obtained from the date of registration is exempt from value-added tax.
[Policy Basis]
"Notice on Continuing the Implementation of Several Tax Policies for the Transformation of Commercial Cultural Institutions into Enterprises in the Cultural System Reform" (Cai Shui [2019] No. 16)
15. Supporting cultural enterprise development policies Conditional cultural enterprises
[Preferential content]
From January 1, 2019 to December 31, 2023, the competent film authorities (including the central, provincial, prefecture and county levels) will be approved to engage in film production and distribution in accordance with their respective functional rights , the film group companies (including member companies), film studios and other film companies that are showing the film sales of film copies (including digital copies) income, transfer of film copyright (including transfer and licensed use) income, film distribution income and in rural areas. Income from film screenings is exempt from VAT. The basic viewing and maintenance fees for digital cable television and the basic viewing fees for rural cable TV charged by radio and television operation and service enterprises are exempt from value-added tax.
[Policy Basis]
"Notice on Continuing the Implementation of the Value-Added Tax Policy to Support the Development of Cultural Enterprises" (Cai Shui [2019] No. 17)
16. Exemption of personal income tax and corporate income tax for individuals or corporate investors who transfer CDRs of innovative enterprises within three years
html [Enjoyment subject]
Individual or corporate investors who transfer CDRs of innovative companies within three years
Value-added tax is levied, and personal income tax is exempted for three years; for the difference income obtained by corporate investors from the transfer of CDRs of innovative enterprises and the dividends and dividends obtained from holding CDRs of innovative enterprises, the difference income from the transfer of stocks and the dividends and dividends from holding stocks are stipulated in the policy. Corporate income tax is levied and exempted, and value-added tax is levied and exempted according to the financial commodity transfer policy.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation, China Securities Regulatory Commission on Tax Policies in the Pilot Phase of Domestic Issuance of Depository Receipts by Innovative Enterprises" (Ministry of Finance, State Administration of Taxation, China Securities Regulatory Commission Announcement No. 52 [2019])
17. Perpetuity of Enterprise Issuance For bonds, dividends and bonuses can be exempted from corporate income tax. The policy is exempt from corporate income tax.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Issues Concerning the Income Tax Policy of Perpetual Bonds" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 64 of 2019)
18. , Reduction of value-added tax, income tax, deed tax, etc Income from community pension, childcare, and housekeeping services is exempt from value-added tax; income from community pensions, childcare, and housekeeping services is deducted by 90% into the total income when calculating the taxable income; If the land is used to provide community pension, childcare, and housekeeping services, deed tax is exempted; real estate and land used to provide community pension, childcare, and housekeeping services are exempt from real estate registration fees, cultivated land reclamation fees, land reclamation fees, and land reclamation fees. Idle fee; construction projects used to provide community pension, childcare, and housekeeping services are exempt from urban infrastructure supporting fees; if it is really impossible to build an air defense basement due to geological conditions and other reasons, the air defense basement relocation construction fee is exempted; The real estate and land owned by institutions providing elderly care, childcare, housekeeping and other services or acquired through lease, free use, etc. and used to provide community elderly care, childcare, and housekeeping services are exempt from real estate tax and urban land use tax. ▼▼▼ 1月26日，中国唐山网站发布了 《2022年减税降费政策清单》 具体内容如下 ↓↓↓ 2022年延续执行2019年政策清单 （22项） 1. Reduce the VAT rate [Enjoyment subject] General VAT taxpayers The current 10% tax rate for the transportation industry, construction industry and other industries will be reduced to 9%; (2) If the taxpayer purchases agricultural products, the deduction rate of 10% will be adjusted to 9%. For taxpayers who purchase agricultural products for production or entrusted processing of goods with a tax rate of 13%, the input tax shall be calculated at a deduction rate of 10%; The tax rate is adjusted to 13%; the export goods and cross-border taxable behaviors that originally applied the 10% tax rate and the export rebate rate of 10%,The export tax rebate rate was adjusted to 9%. [Policy Basis] "Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement of the Ministry of Finance, State Administration of Taxation, General Administration of Customs, 2019 No. 39) 2. Change the deduction of real estate in two years to One-time full deduction [Enjoyment subject] General value-added tax taxpayer [Preferential content] From April 1, 2019, the input tax of the taxpayer's acquisition of real estate or real estate under construction will no longer be credited in 2 years buckle. The input tax to be deducted that has not been fully deducted in accordance with the above provisions can be deducted from the output tax from the tax period in April 2019. [Policy Basis] "Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement No. 39 [2019] of the Ministry of Finance, State Administration of Taxation, General Administration of Customs) 3. Domestic passenger transportation services are included in the input tax credit Scope [Enjoyment subject] General VAT taxpayer [Preferential content] Since April 1, 2019, taxpayers have purchased domestic passenger transportation services,The input tax is allowed to be deducted from the output tax. [Policy Basis] "Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement No. 39 [2019] of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs) 4. VAT refunds Subject to enjoyment] General VAT taxpayers and eligible advanced manufacturing taxpayers Taxpayers can apply to the competent tax authority for refund of incremental tax credits: ①Since the tax period in April 2019, the incremental tax credits for six consecutive months (for quarterly tax payments, two consecutive quarters) are greater than or equal to 0, and the incremental tax credit in the sixth month shall not be less than RMB 500,000; ②The tax credit rating is A or B; In the case of special tax invoices; ④Have not been punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund; of. (2) Since June 1, 2019, some advanced manufacturing taxpayers who meet the following conditions at the same time,You can apply to the competent tax authority for refund of the incremental tax credit from the tax filing period in July 2019 and later: ①The incremental tax credit is greater than zero; ②The tax credit rating is A or B; ③36 months before the application No fraudulent tax refund, export tax refund or false issuance of special VAT invoices;
④Not punished twice or more by tax authorities for tax evasion in the 36 months prior to applying for tax refund;
⑤Since April 1, 2019 The policy of immediate withdrawal and first return (withdrawal) is available.
[Policy Basis]
(1) "Announcement of the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement of the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, 2019 No. 39)
(2) "The Ministry of Taxation Announcement of the General Administration on Clarifying the Policies for the Refund of VAT Refunds at the End of the Period for Some Advanced Manufacturing Industries (Announcement No. 84 [2019] of the Ministry of Finance and the State Administration of Taxation) Preferential content]
From January 1, 2019, on the basis that the tax exemption amount is increased to 5,000 yuan per month,Six special additional deductions have been added, including children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and supporting the elderly.
【政策依据】
新《个人所得税法》
6.降低职工养老保险单位缴费比例
【享受主体】
缴纳职工养老保险的单位
【优惠内容】
自2019年5月1日起职工养老保险The unit contribution rate is reduced to 16%; the average wage used for the adjustment of the contribution base is adjusted from the average wage of urban non-private unit employees to the weighted average wage of non-private and private unit employees.
[Policy basis]
(1) "Notice of the General Office of the State Council on Printing and Distributing the Comprehensive Plan for Reducing Social Security Fees" (Guobanfa [2019] No. 13)
(2) "The General Office of the Hebei Provincial People's Government on Printing and Distributing "Notice on the Implementation Plan for Reducing Social Insurance Rates" (Ji Zheng Ban Zi [2019] No. 38)
7. Implementation of a phased reduction and exemption policy for employment security funds for the disabled
From January 1, 2020 to December 31, 2022, the employment security fund for the disabled will be reduced in stages. Among them: the employing unit arranges the employment ratio of disabled persons to reach 1% (inclusive) or more,However, if it does not reach the proportion specified by the people's government of the province, autonomous region or municipality directly under the Central Government where it is located, it shall pay 50% of the prescribed amount to pay the employment security fund for the disabled; if the employer arranges the employment of the disabled to be less than 1%, 90% of the prescribed amount shall be paid. % pay the employment security fund for the disabled. Enterprises with less than 30 employees (inclusive) are temporarily exempted from collecting employment security funds for disabled persons.
[Policy Basis]
"Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Fund for Persons with Disabilities" (Ministry of Finance Announcement 2019 No. 98)
8. Reduction and exemption of real estate registration fees, adjustment of patent fees Charges:
[Preferential Contents]
From July 1, 2019, real estate registration fees will be reduced or exempted, and patent fees will be adjusted.
[Policy Basis]
"Notice of the National Development and Reform Commission of the Ministry of Finance on Relevant Policies for Reduction and Exemption of Certain Administrative Fees" (Cai Shui [2019] No. 45)
9. Adjustment of some government funds
[Preferential Contents]
From July 1, 2019 to December 31, 2024, the construction fee for cultural undertakings attributable to the central revenue shall be reduced by 50% of the amount payable by the obligor. From July 1, 2019, the collection standard of the national major water conservancy project construction fund will be reduced by 50%. From January 1, 2019,For pilot enterprises that are included in the scope of the construction and cultivation of enterprises integrating production and education, if the investment in the establishment of vocational education meets the regulations, 30% of the investment amount can be credited for the education surcharge and local education surcharge that the enterprise should pay for the year. From July 1, 2019, the "Notice of the Ministry of Finance on Printing and Distributing the Interim Measures for the Administration of the Collection and Use of Civil Aviation Development Funds" (Cai Zong [2012] No. 17) stipulated that airlines should pay the civil aviation development funds. The levy rate is reduced by 50%.
[Policy Basis]
"Notice of the Ministry of Finance on Adjusting Policies Related to Some Government Funds" (Cai Shui [2019] No. 46)
10. Reducing radio frequency occupation fees, entry-exit license fees, trademark registration fees and other administrative fees Charging standard
[Enjoyment subject]
Some administrative fee payers
[Preferential content]
From July 1, 2019,Reduce some administrative fees such as radio frequency occupation fees, entry-exit license fees, and trademark registration fees.
[Policy Basis]
"Notice of the National Development and Reform Commission and the Ministry of Finance on Reducing Some Administrative Charges" (Fakai Price [2019] No. 914) [Enjoy the main body]
High-tech enterprises and small and medium-sized technology enterprises
[Preferential content]
From January 1, 2018, the enterprises that qualified as high-tech enterprises or small and medium-sized technological enterprises in the current year shall be eligible for the five years before the qualification year The losses that have not been made up will be allowed to be carried forward to make up in subsequent years, and the maximum carry-over period will be extended from 5 years to 10 years.
[Policy Basis]
"Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Loss Carry-forward Period of High-tech Enterprises and Small and Medium-Sized Technology Enterprises" (Cai Shui [2018] No. 76)
12. Expand the industry scope of accelerated depreciation of fixed assets to all manufacturing Industry
[Enjoyment subject]
Manufacturing industry taxpayer
[Preferential content]
From January 1, 2019, the regulations (Fixed Tax [2014] No. 75) and (Fixed Assets Acceleration [2015] 1) shall apply industry scope for depreciation benefits,Expanded to all manufacturing sectors.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Expanding the Scope of Preferential Policies for Accelerated Depreciation of Fixed Assets" (Announcement of the State Administration of Taxation of the Ministry of Finance [2019] No. 66)
13. Temporary exemption for poverty alleviation goods donated by units or individual industrial and commercial households VAT
[Enjoyment subject]
Eligible units or individual industrial and commercial households The purchased goods are donated to the units and individuals in the targeted poverty alleviation areas through public welfare social organizations, the people's governments at the county level and above and their constituent departments and directly affiliated institutions, or directly free of charge.VAT exempt.
[Policy Basis]
"Announcement of the Poverty Alleviation Office of the Ministry of Finance, State Administration of Taxation and the State Council Poverty Alleviation Office on the Policies for Exemption of Value-Added Tax on Poverty Alleviation Goods Donations" (Announcement No. 55 [2019] of the State Council Poverty Alleviation Office, State Administration of Taxation, Ministry of Finance) Announcement of the Ministry of Human Resources and Social Security of the Promotion Bureau on Extending the Implementation Period of Some Preferential Poverty Alleviation Tax Policies (Announcement No. 18 [2021] of the National Rural Development Bureau, Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security) Several tax reduction and exemption policies for cultural institutions transformed into enterprises Institutions transformed into enterprises shall be exempted from corporate income tax within five years from the date of registration of the transformation. Cultural units that have been allocated business funds by the financial department are transformed into enterprises, and their self-use properties shall be exempted from real estate tax within five years from the date of registration of the transformation. Party newspapers and party magazines are cultural enterprises formed by divesting their distribution, printing business and corresponding operating assets.Income from the distribution and printing of party newspapers and periodicals obtained from the date of registration is exempt from value-added tax.
[Policy Basis]
"Notice on Continuing the Implementation of Several Tax Policies for the Transformation of Commercial Cultural Institutions into Enterprises in the Cultural System Reform" (Cai Shui [2019] No. 16)
15. Supporting cultural enterprise development policies Conditional cultural enterprises
[Preferential content]
From January 1, 2019 to December 31, 2023, the competent film authorities (including the central, provincial, prefecture and county levels) will be approved to engage in film production and distribution in accordance with their respective functional rights , the film group companies (including member companies), film studios and other film companies that are showing the film sales of film copies (including digital copies) income, transfer of film copyright (including transfer and licensed use) income, film distribution income and in rural areas. Income from film screenings is exempt from VAT. Basic viewing and maintenance fees for digital cable TV and basic viewing fees for rural cable TV charged by radio and television operation and service enterprises,VAT exempt.
[Policy Basis]
"Notice on Continuing the Implementation of the Value-Added Tax Policy to Support the Development of Cultural Enterprises" (Cai Shui [2019] No. 17)
16. Exemption of personal income tax and corporate income tax for individuals or corporate investors who transfer CDRs of innovative enterprises within three years
html [Enjoyment subject]
Individual or corporate investors who transfer CDRs of innovative companies within three years
Value-added tax is levied, and personal income tax is exempted for three years; for the difference income obtained by corporate investors from the transfer of CDRs of innovative enterprises and the dividends and dividends obtained from holding CDRs of innovative enterprises, the difference income from the transfer of stocks and the dividends and dividends from holding stocks are stipulated in the policy. Corporate income tax is levied and exempted, and value-added tax is levied and exempted according to the financial commodity transfer policy.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation, China Securities Regulatory Commission on Tax Policies in the Pilot Phase of Domestic Issuance of Depository Receipts by Innovative Enterprises" (Ministry of Finance, State Administration of Taxation, China Securities Regulatory Commission Announcement No. 52 [2019])
17. Perpetuity of Enterprise Issuance Debt, can be exempted from corporate income tax under the dividend and bonus policyPerpetual bonds issued by enterprises can be exempted from corporate income tax by applying dividend and bonus policies.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Issues Concerning the Income Tax Policy of Perpetual Bonds" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 64 of 2019)
18. , Reduction of value-added tax, income tax, deed tax, etc Income from community pension, childcare, and housekeeping services is exempt from value-added tax; income from community pensions, childcare, and housekeeping services is deducted by 90% into the total income when calculating the taxable income; If the land is used to provide community pension, childcare, and housekeeping services, deed tax is exempted; real estate and land used to provide community pension, childcare, and housekeeping services are exempt from real estate registration fees, cultivated land reclamation fees, land reclamation fees, and land reclamation fees. Idle fee; construction projects used to provide community pension, childcare, and housekeeping services are exempt from urban infrastructure supporting fees; if it is really impossible to build an air defense basement due to geological conditions and other reasons, the air defense basement relocation construction fee is exempted; Aged care, childcare, housekeeping and other services institutions own their own property or land or acquire them through lease, free use, etc. and use them to provide community pensions, childcare, and housekeeping services,Exemption from property tax and urban land use tax.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation, Development and Reform Commission, Ministry of Civil Affairs, Ministry of Commerce, Health and Health Commission on Preferential Tax and Fee Policies for Community and Family Service Industries such as Pension, Nursing, and Housekeeping" (Ministry of Civil Affairs, Development and Reform Commission, Ministry of Finance, State Administration of Taxation, Ministry of Commerce, Health and Health Commission) Announcement No. 76 [2019] of the Health and Health Commission of the Ministry of Commerce)
19. Implementing tax incentives for entrepreneurship and employment of the poor people who have established a card, deducting value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, income tax, etc.
【 Enjoy the main body]
The poor people who have established a file and established a card, etc.
[Preferential content]
From January 1, 2019 to December 31, 2025, the impoverished people who have established a file and established a card, hold an "Employment and Entrepreneurship Certificate" (mark " Self-employment tax policy” or “self-employment tax policy within the graduation year”) or “employment and unemployment registration certificate” (marked with “self-employment tax policy”), who are engaged in self-employed Within three years, the annual limit of 14,400 yuan per household will be deducted in turn from the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax that should be paid in that year. The enterprise recruits the poor people who have established a card, and has registered unemployment in the public employment service agency of the human resources and social security department for more than half a year and holds the "Employment and Entrepreneurship Certificate" or "Employment and Unemployment Registration Certificate" (mark "Enterprise Absorption Tax Policy") Persons who sign labor contracts with a term of more than one year and pay social insurance premiums in accordance with the law,The value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax incentives will be deducted in turn according to the actual number of recruits within 3 years. The quota is 7,800 yuan per person per year.
(Note: Recently, the Ministry of Finance and other ministries have publicly released the "Announcement on Extending the Implementation Period of Some Poverty Alleviation Tax Preferential Policies" (Announcement No. 18 [2021] of the Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security, National Rural Development Bureau), Notice of the Ministry of Taxation, State Administration of Taxation, Ministry of Human Resources and Social Security, Ministry of Human Resources and Social Security, State Council Poverty Alleviation Office on Further Supporting and Promoting Tax Policies for Entrepreneurship and Employment of Key Groups , the corresponding documents in our province are undergoing the approval process)
[Policy basis]
(1) "Notice of Hebei Provincial Department of Finance and other four departments on forwarding the
(2) Hebei The Provincial Department of Finance and other four departments "Notice on Extending the Tax Policies Supporting and Promoting the Entrepreneurship and Employment of Key Groups" (Ji Cai Shui [2021] No. 40) Enjoy the main body]
Ex-situ poverty alleviation relocation payer
[Preferential content]
Since July 1, 2019, the ex-situ poverty alleviation and relocation projects will be exempted from urban infrastructure supporting fees and real estate registration fees. For ex-situ poverty alleviation and relocation projects that cannot build air defense basements due to geological conditions and other reasons,Exemption of air defense basement ex situ construction fee.
[Policy Basis]
"Notice of the National Development and Reform Commission of the Ministry of Finance on Exemption of Government Funds and Administrative Charges for Poverty Alleviation and Relocation" (Cai Shui [2019] No. 53)
21. Cultural undertaking construction fee
[Enjoyment subject]
Cultural undertaking construction fee payer
[Preferential content]
From July 1, 2019 to December 31, 2024, the cultural undertaking construction fee shall be paid according to the income of our province. 50% of the fee payable by the obligor.
[Policy Basis]
"Hebei Provincial Department of Finance forwarded the notice of the Ministry of Finance on the adjustment of some government funds
Relevant policies" (Ji Caishui [2019] No. 40)
22. Reducing the cost of motorcycle license plates, travel to and from Taiwan, etc. Standard
[Enjoy the main body]
Some administrative fee payers
[Preferential content]
From January 1, 2020,1. Motorcycles (including ordinary motorcycles, mopeds, coach motorcycles, embassy motorcycles, and consulate motorcycles) will be adjusted from 70 yuan per pair to 35 yuan.
2. The fee for Taiwan Travel Permit (Electronic) has been adjusted from 80 yuan per copy to 60 yuan; the fee for Taiwan Residents' Mainland Travel Permit (reissue) has been adjusted from 500 yuan to 200 yuan per copy.
[Policy Basis]
"Notice of the National Development and Reform Commission and the Ministry of Finance on Reducing Some Administrative Charges" (Fakai Price Regulation [2019] No. 1931)
2022 Continuation of the 2020 Policy List
html.125 items Increase the export tax rebate rate for some productsThe export tax rebate rate for 1,084 products such as porcelain sanitary ware was increased to 13%; the export tax rebate rate for 380 products such as plant growth regulators was increased to 9%. For the specific product list, please refer to the "List of Products to Raise the Export Tax Rebate Rate" attached to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Raising the Export Tax Rebate Rate for Some Products" (Announcement No. 15 [2020] of the Ministry of Finance and the State Administration of Taxation).[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Raising the Export Tax Rebate Rate for Certain Products" (Announcement of the State Administration of Taxation of the Ministry of Finance [2020] No. 15) [Enjoyment subject]
Urban land use tax payer for the land used for bulk commodity storage facilities of logistics enterprises
) or leased land for bulk commodity storage facilities,The urban land use tax shall be calculated and levied at a reduced rate of 50% of the applicable tax standard for the land grade.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of the Preferential Policies for Urban Land Use Tax on the Land Used by Logistics Enterprises for Bulk Commodity Storage Facilities" (Announcement of the Ministry of Finance, State Administration of Taxation, 2020 No. 16)
3. Reduction of value-added tax on cars For second-hand cars, the VAT is levied at a reduced rate of 0.5% instead of the 3% collection rate reduced by 2% in accordance with the simple method.And calculate the sales according to the following formula:
Sales=tax-included sales/(1+0.5%)
[Policy basis]
(1) "Announcement of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Policies for Used Car Distribution" (Financial Ministry of Taxation Announcement No. 17 [2020]
(2) Announcement of the State Administration of Taxation on Clarifying Certain Issues Concerning the Collection and Administration of Value-Added Taxes on Used Car Distribution (State Administration of Taxation Announcement No. 9 [2020])
4. Continuing the implementation of new energy vehicles Vehicle purchase tax exemption policy New energy vehicles listed in the "Catalogue of Energy Vehicle Models" (hereinafter referred to as the "Catalogue") are exempt from vehicle purchase tax. For details, please refer to the announcement of the Ministry of Industry and Information Technology and the State Administration of Taxation. New energy vehicles that have been included in the "Catalog" before December 31, 2017,The vehicle purchase tax exemption policy continues to be in effect.
[Policy basis]
(1) "Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology, Ministry of Science and Technology on Exemption from New Energy Vehicle Purchase Tax" (Ministry of Finance Announcement No. 172 of 2017)
(2) "Ministry of Finance Announcement of the Ministry of Industry and Information Technology of the State Administration of Taxation on New Energy Vehicles Exemption from Vehicle Purchase Tax (Announcement No. 21 [2020] of the Ministry of Finance) Announcement on the Technical Requirements for New Energy Vehicle Products with Vehicle Purchase Tax (Ministry of Industry and Information Technology, Ministry of Finance, State Administration of Taxation Announcement No. 13 of 2021, No. 13 of 2021) Preferential tax policies related to inclusive finance Policy Notice" (Cai Shui [2017] No. 44), "Notice of the Ministry of Finance and State Administration of Taxation on Tax Policies for Small Loan Companies" (Cai Shui [2017] No. 48), "Ministry of Finance and State Administration of Taxation on Supporting Small and Micro Enterprise Financing Related" Notice on Tax Policies" (Cai Shui [2017] No. 77) and "Notice of the Ministry of Finance and the State Administration of Taxation on VAT Policies on the Input Tax Deduction for Leases of Fixed Assets" (Cai Shui [2017] No. 90) stipulated in December 2019 The tax incentives expired on the 31st will be implemented.The implementation period has been extended to December 31, 2023. The above policies include:
(1) The interest income obtained by financial institutions granting small loans to farmers, small enterprises, micro-enterprises and individual industrial and commercial households shall be exempted from value-added tax. Small-sum loans refer to the loans to farmers, small enterprises, micro-enterprises or individual industrial and commercial households whose single-family credit is less than 1 million yuan (including this amount); if there is no credit line, it refers to the single-family loan contract amount and the loan balance is 1 million yuan (including the principal) or less loans.
(2) Interest income from small loans to farmers of financial institutions shall be included in the total income at 90% when calculating the taxable income. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(3) The interest income from small-amount loans to farmers obtained by small-amount loan companies established with the approval of provincial financial management departments (financial offices, bureaus, etc.) is exempt from value-added tax. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(4) For the interest income of farmers' micro-loans obtained by micro-loan companies established with the approval of provincial financial management departments (financial offices, bureaus, etc.), when calculating the taxable income, 90% is included in the total income. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(5) The loan loss reserves accrued by 1% of the loan balance at the end of the year for small loan companies established with the approval of the provincial financial management departments (financial offices, bureaus, etc.) are allowed to be deducted before corporate income tax.
(6) For the premium income obtained by insurance companies from providing insurance services for the planting and breeding industries, when calculating the taxable income,Include 90% of total income. Premium income refers to the balance of the original insurance premium income plus the reinsurance premium income minus the ceded premium.
(7) Taxpayers' income from guarantee fees for providing financing guarantees for farmers, small enterprises, micro-enterprises and individual industrial and commercial households to borrow and issue bonds, and for re-guarantee fees for the above financing guarantees, are exempt from VAT.
[Policy Basis]
(1) "Notice of the State Administration of Taxation of the Ministry of Finance on Continuing Tax Policies for Supporting Rural Financial Development" (Cai Shui [2017] No. 44)
(2) "The State Administration of Taxation of the Ministry of Finance on Taxation of Small Loan Companies" Policy Notice" (Cai Shui [2017] No. 48)
(3) "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies Supporting Small and Micro Enterprise Financing" (Cai Shui [2017] No. 77)
(4) "The State Administration of Taxation of the Ministry of Finance" Circular on VAT Policies such as Input Tax Deduction for Rental Fixed Assets (Cai Shui [2017] No. 90)
(5) Announcement of the State Administration of Taxation of the Ministry of Finance on Continuing the Implementation of Preferential Tax Policies for Inclusive Finance (Ministry of Taxation General Administration Announcement No. 22 of 2020)
6. Pre-tax deduction policy for public welfare donations From January 1st,Enterprises or individuals through public welfare social organizations, people's governments at or above the county level and their departments and other state organs, donate expenditures for public welfare and charitable causes that comply with the law, and are allowed to be deducted when calculating taxable income in accordance with the provisions of the tax law.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation and Ministry of Civil Affairs on Matters Concerning the Pre-tax Deduction of Public Welfare Donations" (Ministry of Finance Announcement No. 27 of 2020)
7. Extension of the pre-tax deduction policy for advertising and business promotion expenses [Enjoyment subject]
Cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) companies
The advertising expenses and business promotion expenses incurred by manufacturing and beverage manufacturing (excluding alcohol manufacturing) enterprises shall not exceed 30% of the sales (operating) income of the current year, and shall be allowed to be deducted; the excess shall be deducted.Deductions are allowed to be carried forward in subsequent tax years.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Matters Concerning the Pre-tax Deduction of Advertising Fees and Business Promotion Fees" (Announcement of the State Administration of Taxation of the Ministry of Finance [2020] No. 43)
8. The operating units and individuals are exempted from urban road occupancy charges.
[Enjoyment subject]
For units and individuals approved to occupy the road in the urban planning area,The units and individuals that have been approved to occupy the roads within the urban planning area are exempted from urban road occupancy fees.
[Policy Basis]
"Notice of Hebei Provincial Department of Finance, Hebei Provincial Development and Reform Commission, Hebei Provincial Department of Housing and Urban-Rural Development on Exemption of Urban Road Occupation Fees" (Ji Caifei Tax (2020) No. 13)
9. Bill cost
[Enjoyment subject]
Financial bill cost payer
[Preferential content]
The collection of fiscal bill cost will be suspended from January 1, 2021.
[Policy basis]
"Notice of Hebei Provincial Department of Finance on Implementing the Decision of the Ministry of Finance on Amending the Measures for the Administration of Financial Bills" (Ji Caifeishui (2020) No. 22) item)
1. Raise the threshold for small-scale value-added tax taxpayers Small-scale value-added tax taxpayers with an amount of less than 150,000 yuan (including this amount),VAT exempt.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on clarifying the VAT exemption policy for small-scale taxpayers of value-added tax" (Announcement of the State Administration of Taxation of the Ministry of Finance [2021] No. 11)
2. Policy
[Enjoyment subject]
Small and low-profit enterprises and individual industrial and commercial households In part, on the basis of the preferential policies stipulated in Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Implementing Inclusive Tax Reduction and Exemption Policies for Small and Micro Enterprises" (Cai Shui [2019] No. 13), corporate income tax will be halved; For the part of the household's annual taxable income not exceeding 1 million yuan, on the basis of the current preferential policies, the individual income tax will be halved.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Businesses" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 12, 2021) 100%
【Enjoy the main body】
Manufacturing enterprisesOn the basis of actual deduction according to regulations, 100% of the actual amount incurred shall be deducted before tax; if intangible assets are formed, 200% of the cost of intangible assets shall be amortized before tax.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Further Improving the Policy of Pre-tax Deduction of Research and Development Expenses" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 13, 2021)
4. Expanding the scope of the advanced manufacturing tax refund policy Enjoy the main body]
Produce and sell "non-metallic mineral products", "general equipment", "special equipment", "computer, communication and other electronic equipment", "medicine", "chemical fiber", "railway, ship, aerospace and other transportation equipment", "electrical machinery and equipment", and "instrumentation" sales accounted for more than 50% of the total sales of manufacturing enterprises
"Classification of Economic Industries", production and sales of "non-metallic mineral products", "general equipment", "special equipment", "computer, communication and other electronic equipment", "medicine", "chemical fiber", "railway, ship, aviation Taxpayers whose sales account for more than 50% of the total sales of aerospace and other transportation equipment, "electrical machinery and equipment", and "instruments and meters" meet the following conditions at the same time,You can apply to the competent tax authority for refund of the incremental tax credit from the tax filing period in May 2021 and later:
1. The incremental tax credit is greater than zero;
2. The tax credit rating is A or B;
3. Before applying for tax refund 36 months without defrauding tax refunds, export tax refunds or falsely issuing special VAT invoices;
4. No two or more penalties were imposed by tax authorities for tax evasion in the 36 months prior to applying for tax refunds;
5. Since April 1, 2019 Those who have not enjoyed the policy of immediate withdrawal after registration and return after registration (withdrawal) policy.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Policy of Advanced Manufacturing Value-Added Tax Refund at the End of the Period" (Announcement of the State Administration of Taxation of the Ministry of Finance 2021 No. 15)
5. Continue the implementation of annual one-time bonuses and other personal income tax Preferential
[Enjoyment subject]
Individual income tax taxpayer
[Preferential content]
(1) Residents receive a one-time annual bonus. If the regulations are met, they will not be included in the year's comprehensive income before December 31, 2023, and will be a one-time annual bonus. Dividing the bonus income by the amount received in December,Tax is calculated separately according to the tax rate table.
(2) Continue the implementation of preferential policies such as allowances for foreign individuals, incentives for the head of central enterprises, and separate tax calculation until December 31, 2023.
[Policy Basis]
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of the Annual One-time Bonus and Other Preferential Individual Income Tax Policies (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 42 of 2021)
(2) The Ministry of Finance Announcement of the State Administration of Taxation on Continuing the Implementation of Preferential Individual Income Tax Policies such as Allowances and Subsidies for Foreign Individuals (Announcement No. 43 [2021] of the Ministry of Finance and State Administration of Taxation)
6. Cancellation of port construction fees Contents:
The port construction fee will be cancelled from January 1, 2021. The port construction fees owed in previous years shall be collected in full by the relevant collection entities and liquidated in a timely manner, and shall be handed over to the state treasury in full according to the channels prescribed by the financial department.
[Policy Basis]
"Announcement of the Ministry of Finance on Cancelling Port Construction Fees and Adjusting Policies Related to the Civil Aviation Development Fund" (Ministry of Finance Announcement No. 8, 2021)
7. Adjusting the relevant policies of the Civil Aviation Development Fund Fund payer
[Preferential content]
From April 1, 2021,The collection standard of the civil aviation development fund that should be paid by airlines shall be reduced by 20% on the basis of the 50% reduction in accordance with the "Notice of the Ministry of Finance on Adjusting Policies Relevant to Some Government Funds" (Cai Shui [2019] No. 46).
[Policy Basis]
"Announcement of the Ministry of Finance on Cancelling Port Construction Fees and Adjusting the Policies of the Civil Aviation Development Fund" (Ministry of Finance Announcement No. 8, 2021)
8. Cancellation and exemption of some entry-exit document charges
[Enjoyment subject]
Entry and exit certificate fee payer
[Preferential content]
From June 10, 2021, ordinary passport refilling charges will be cancelled, and Hong Kong and Macao mobile fishing boats, mainland fishermen, Zhuhai and Macao small trade personnel, and Shenzhen transit farmers will be exempted. People's Republic of China entry and exit pass charges.
[Policy Basis]
"The Announcement of the National Development and Reform Commission of the Ministry of Finance on Cancelling and Exempting the Fees for Some Entry and Exit Documents" (Announcement of the National Development and Reform Commission of the Ministry of Finance, No. 22, 2021)
9. Supervision and inspection fees for boilers and pressure vessels in nursing homes Supervisory inspection of boilers and pressure vessels,The fee standard is charged at 50% of this standard.
[Policy Basis]
"Notice of Hebei Provincial Development and Reform Commission and Hebei Provincial Department of Finance on Improving the Policies Related to the Supervision and Inspection of Special Equipment in our Province" (Hebei Development and Reform Public Price ﹝2021﹞769)
10. Cancellation of social maintenance fees2
2html ]
Social maintenance fee payer
[Preferential content]
Social maintenance fee will be cancelled from July 20, 2021.
[Policy basis]
"Decision of the Central Committee of the Communist Party of China and the State Council on Optimizing the Birth Policy and Promoting the Long-term Balanced Development of the Population"
Special equipment inspection and testing fee payer
[Preferential content]
From November 9, 2021, if the number of elevators in a single application for inspection is less than (inclusive) 3 units, continue to follow the official price of Hebei Development and Reform (2021) No. 769 The charging standards stipulated in the document shall be implemented; if the number of elevators in a single declaration for inspection exceeds 3,No more remote fees.
[Policy Basis]
"Supplementary Notice of Hebei Provincial Development and Reform Commission and Hebei Provincial Department of Finance on Policies Related to Special Equipment Supervision and Inspection Charges in Our Province" (Hebei Development and Reform Public Price ﹝2021﹞1535)
Source: Tangshan Finance Bureau
Edited and reviewed: Song Wei
- END -
Tangshan press (tangshanpress)
comprehensive finishing and production｜Please indicate the source for reprinting
The copyright of the above pictures belongs to the authorThe quota is 7,800 yuan per person per year.
(Note: Recently, the Ministry of Finance and other ministries have publicly released the "Announcement on Extending the Implementation Period of Some Poverty Alleviation Tax Preferential Policies" (Announcement No. 18 [2021] of the Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security, National Rural Development Bureau), Notice of the Ministry of Taxation, State Administration of Taxation, Ministry of Human Resources and Social Security, Ministry of Human Resources and Social Security, State Council Poverty Alleviation Office on Further Supporting and Promoting Tax Policies for Entrepreneurship and Employment of Key Groups , the corresponding documents in our province are undergoing the approval process)
[Policy basis]
(1) "Notice of Hebei Provincial Department of Finance and other four departments on forwarding the
(2) Hebei The Provincial Department of Finance and other four departments "Notice on Extending the Tax Policies Supporting and Promoting the Entrepreneurship and Employment of Key Groups" (Ji Cai Shui [2021] No. 40) Enjoy the main body]
Ex-situ poverty alleviation relocation payer
[Preferential content]
Since July 1, 2019, the ex-situ poverty alleviation and relocation projects will be exempted from urban infrastructure supporting fees and real estate registration fees. For ex-situ poverty alleviation and relocation projects that cannot build air defense basements due to geological conditions and other reasons, the ex-situ construction fees for air defense basements are exempted.
[Policy Basis]
"Notice of the National Development and Reform Commission of the Ministry of Finance on Exemption of Government Funds and Administrative Charges for Poverty Alleviation and Relocation" (Cai Shui [2019] No. 53)
21. Cultural undertaking construction fee
[Enjoyment subject]
Cultural undertaking construction fee payer
[Preferential content]
From July 1, 2019 to December 31, 2024, the cultural undertaking construction fee shall be paid according to the income of our province. 50% of the fee payable by the obligor.
[Policy Basis]
"Hebei Provincial Department of Finance forwarded the notice of the Ministry of Finance on the adjustment of some government funds
Relevant policies" (Ji Caishui [2019] No. 40)
22. Reducing the cost of motorcycle license plates, travel to and from Taiwan, etc. Standard
[Enjoy the main body]
Some administrative charges payers
[Preferential content]
From January 1, 2020, 1. Motorcycles (including ordinary motorcycles, mopeds, coach motorcycles, embassy motorcycles) , the consulate motorcycle) number plate cost of the fee will be adjusted from 70 yuan per pair to 35 yuan.
2. The fee for Taiwan Travel Permit (Electronic) has been adjusted from 80 yuan per copy to 60 yuan; the fee for Taiwan Residents' Mainland Travel Permit (reissue) has been adjusted from 500 yuan to 200 yuan per copy.
[Policy Basis]
"Notice of the National Development and Reform Commission and the Ministry of Finance on Reducing Some Administrative Charges" (Fakai Price Regulation [2019] No. 1931)
2022 Continuation of the 2020 Policy List
html.125 items Increase the export tax rebate rate for some products The export tax rebate rate of 380 products including pharmaceuticals was raised to 9%. For the specific product list, please refer to the "List of Products to Raise the Export Tax Rebate Rate" attached to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Raising the Export Tax Rebate Rate for Some Products" (Announcement No. 15 [2020] of the Ministry of Finance and the State Administration of Taxation).[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Raising the Export Tax Rebate Rate for Certain Products" (Announcement of the State Administration of Taxation of the Ministry of Finance [2020] No. 15) [Enjoyment subject]
Urban land use tax payer for the land used for bulk commodity storage facilities of logistics enterprises
) or leased land for bulk commodity storage facilities, the urban land use tax shall be calculated and levied at a reduced rate of 50% of the applicable tax standard for the land class. ▼▼▼ 1月26日，中国唐山网站发布了 《2022年减税降费政策清单》 具体内容如下 ↓↓↓ 2022年延续执行2019年政策清单 （22项） 1. Reduce the VAT rate [Enjoyment subject] General VAT taxpayers The current 10% tax rate for the transportation industry, construction industry and other industries will be reduced to 9%; (2) If the taxpayer purchases agricultural products, the deduction rate of 10% will be adjusted to 9%. For taxpayers who purchase agricultural products for production or entrusted processing of goods with a tax rate of 13%, the input tax shall be calculated at a deduction rate of 10%; The tax rate is adjusted to 13%; the export goods and cross-border taxable behaviors that originally applied the 10% tax rate and the export rebate rate of 10%,The export tax rebate rate was adjusted to 9%. [Policy Basis] "Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement of the Ministry of Finance, State Administration of Taxation, General Administration of Customs, 2019 No. 39) 2. Change the deduction of real estate in two years to One-time full deduction [Enjoyment subject] General value-added tax taxpayer [Preferential content] From April 1, 2019, the input tax of the taxpayer's acquisition of real estate or real estate under construction will no longer be credited in 2 years buckle. The input tax to be deducted that has not been fully deducted in accordance with the above provisions can be deducted from the output tax from the tax period in April 2019. [Policy Basis] "Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement No. 39 [2019] of the Ministry of Finance, State Administration of Taxation, General Administration of Customs) 3. Domestic passenger transportation services are included in the input tax credit Scope [Enjoyment subject] General VAT taxpayer [Preferential content] Since April 1, 2019, taxpayers have purchased domestic passenger transportation services,The input tax is allowed to be deducted from the output tax. [Policy Basis] "Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement No. 39 [2019] of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs) 4. VAT refunds Subject to enjoyment] General VAT taxpayers and eligible advanced manufacturing taxpayers Taxpayers can apply to the competent tax authority for refund of incremental tax credits: ①Since the tax period in April 2019, the incremental tax credits for six consecutive months (for quarterly tax payments, two consecutive quarters) are greater than or equal to 0, and the incremental tax credit in the sixth month shall not be less than RMB 500,000; ②The tax credit rating is A or B; In the case of special tax invoices; ④Have not been punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund; of. (2) Since June 1, 2019, some advanced manufacturing taxpayers who meet the following conditions at the same time,You can apply to the competent tax authority for refund of the incremental tax credit from the tax filing period in July 2019 and later: ①The incremental tax credit is greater than zero; ②The tax credit rating is A or B; ③36 months before the application No fraudulent tax refund, export tax refund or false issuance of special VAT invoices;
④Not punished twice or more by tax authorities for tax evasion in the 36 months prior to applying for tax refund;
⑤Since April 1, 2019 The policy of immediate withdrawal and first return (withdrawal) is available.
[Policy Basis]
(1) "Announcement of the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement of the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, 2019 No. 39)
(2) "The Ministry of Taxation Announcement of the General Administration on Clarifying the Policies for the Refund of VAT Refunds at the End of the Period for Some Advanced Manufacturing Industries (Announcement No. 84 [2019] of the Ministry of Finance and the State Administration of Taxation) Preferential content]
From January 1, 2019, on the basis that the tax exemption amount is increased to 5,000 yuan per month,Six special additional deductions have been added, including children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and supporting the elderly.
【政策依据】
新《个人所得税法》
6.降低职工养老保险单位缴费比例
【享受主体】
缴纳职工养老保险的单位
【优惠内容】
自2019年5月1日起职工养老保险The unit contribution rate is reduced to 16%; the average wage used for the adjustment of the contribution base is adjusted from the average wage of urban non-private unit employees to the weighted average wage of non-private and private unit employees.
[Policy basis]
(1) "Notice of the General Office of the State Council on Printing and Distributing the Comprehensive Plan for Reducing Social Security Fees" (Guobanfa [2019] No. 13)
(2) "The General Office of the Hebei Provincial People's Government on Printing and Distributing "Notice on the Implementation Plan for Reducing Social Insurance Rates" (Ji Zheng Ban Zi [2019] No. 38)
7. Implementation of a phased reduction and exemption policy for employment security funds for the disabled
From January 1, 2020 to December 31, 2022, the employment security fund for the disabled will be reduced in stages. Among them: the employing unit arranges the employment ratio of disabled persons to reach 1% (inclusive) or more,However, if it does not reach the proportion specified by the people's government of the province, autonomous region or municipality directly under the Central Government where it is located, it shall pay 50% of the prescribed amount to pay the employment security fund for the disabled; if the employer arranges the employment of the disabled to be less than 1%, 90% of the prescribed amount shall be paid. % pay the employment security fund for the disabled. Enterprises with less than 30 employees (inclusive) are temporarily exempted from collecting employment security funds for disabled persons.
[Policy Basis]
"Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Fund for Persons with Disabilities" (Ministry of Finance Announcement 2019 No. 98)
8. Reduction and exemption of real estate registration fees, adjustment of patent fees Charges:
[Preferential Contents]
From July 1, 2019, real estate registration fees will be reduced or exempted, and patent fees will be adjusted.
[Policy Basis]
"Notice of the National Development and Reform Commission of the Ministry of Finance on Relevant Policies for Reduction and Exemption of Certain Administrative Fees" (Cai Shui [2019] No. 45)
9. Adjustment of some government funds
[Preferential Contents]
From July 1, 2019 to December 31, 2024, the construction fee for cultural undertakings attributable to the central revenue shall be reduced by 50% of the amount payable by the obligor. From July 1, 2019, the collection standard of the national major water conservancy project construction fund will be reduced by 50%. From January 1, 2019,For pilot enterprises that are included in the scope of the construction and cultivation of enterprises integrating production and education, if the investment in the establishment of vocational education meets the regulations, 30% of the investment amount can be credited for the education surcharge and local education surcharge that the enterprise should pay for the year. From July 1, 2019, the "Notice of the Ministry of Finance on Printing and Distributing the Interim Measures for the Administration of the Collection and Use of Civil Aviation Development Funds" (Cai Zong [2012] No. 17) stipulated that airlines should pay the civil aviation development funds. The levy rate is reduced by 50%.
[Policy Basis]
"Notice of the Ministry of Finance on Adjusting Policies Related to Some Government Funds" (Cai Shui [2019] No. 46)
10. Reducing radio frequency occupation fees, entry-exit license fees, trademark registration fees and other administrative fees Charging standard
[Enjoyment subject]
Some administrative fee payers
[Preferential content]
From July 1, 2019,Reduce some administrative fees such as radio frequency occupation fees, entry-exit license fees, and trademark registration fees.
[Policy Basis]
"Notice of the National Development and Reform Commission and the Ministry of Finance on Reducing Some Administrative Charges" (Fakai Price [2019] No. 914) [Enjoy the main body]
High-tech enterprises and small and medium-sized technology enterprises
[Preferential content]
From January 1, 2018, the enterprises that qualified as high-tech enterprises or small and medium-sized technological enterprises in the current year shall be eligible for the five years before the qualification year The losses that have not been made up will be allowed to be carried forward to make up in subsequent years, and the maximum carry-over period will be extended from 5 years to 10 years.
[Policy Basis]
"Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Loss Carry-forward Period of High-tech Enterprises and Small and Medium-Sized Technology Enterprises" (Cai Shui [2018] No. 76)
12. Expand the industry scope of accelerated depreciation of fixed assets to all manufacturing Industry
[Enjoyment subject]
Manufacturing industry taxpayer
[Preferential content]
From January 1, 2019, the regulations (Fixed Tax [2014] No. 75) and (Fixed Assets Acceleration [2015] 1) shall apply industry scope for depreciation benefits,Expanded to all manufacturing sectors.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Expanding the Scope of Preferential Policies for Accelerated Depreciation of Fixed Assets" (Announcement of the State Administration of Taxation of the Ministry of Finance [2019] No. 66)
13. Temporary exemption for poverty alleviation goods donated by units or individual industrial and commercial households VAT
[Enjoyment subject]
Eligible units or individual industrial and commercial households The purchased goods are donated to the units and individuals in the targeted poverty alleviation areas through public welfare social organizations, the people's governments at the county level and above and their constituent departments and directly affiliated institutions, or directly free of charge.VAT exempt.
[Policy Basis]
"Announcement of the Poverty Alleviation Office of the Ministry of Finance, State Administration of Taxation and the State Council Poverty Alleviation Office on the Policies for Exemption of Value-Added Tax on Poverty Alleviation Goods Donations" (Announcement No. 55 [2019] of the State Council Poverty Alleviation Office, State Administration of Taxation, Ministry of Finance) Announcement of the Ministry of Human Resources and Social Security of the Promotion Bureau on Extending the Implementation Period of Some Preferential Poverty Alleviation Tax Policies (Announcement No. 18 [2021] of the National Rural Development Bureau, Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security) Several tax reduction and exemption policies for cultural institutions transformed into enterprises Institutions transformed into enterprises shall be exempted from corporate income tax within five years from the date of registration of the transformation. Cultural units that have been allocated business funds by the financial department are transformed into enterprises, and their self-use properties shall be exempted from real estate tax within five years from the date of registration of the transformation. Party newspapers and party magazines are cultural enterprises formed by divesting their distribution, printing business and corresponding operating assets.Income from the distribution and printing of party newspapers and periodicals obtained from the date of registration is exempt from value-added tax.
[Policy Basis]
"Notice on Continuing the Implementation of Several Tax Policies for the Transformation of Commercial Cultural Institutions into Enterprises in the Cultural System Reform" (Cai Shui [2019] No. 16)
15. Supporting cultural enterprise development policies Conditional cultural enterprises
[Preferential content]
From January 1, 2019 to December 31, 2023, the competent film authorities (including the central, provincial, prefecture and county levels) will be approved to engage in film production and distribution in accordance with their respective functional rights , the film group companies (including member companies), film studios and other film companies that are showing the film sales of film copies (including digital copies) income, transfer of film copyright (including transfer and licensed use) income, film distribution income and in rural areas. Income from film screenings is exempt from VAT. Basic viewing and maintenance fees for digital cable TV and basic viewing fees for rural cable TV charged by radio and television operation and service enterprises,VAT exempt.
[Policy Basis]
"Notice on Continuing the Implementation of the Value-Added Tax Policy to Support the Development of Cultural Enterprises" (Cai Shui [2019] No. 17)
16. Exemption of personal income tax and corporate income tax for individuals or corporate investors who transfer CDRs of innovative enterprises within three years
html [Enjoyment subject]
Individual or corporate investors who transfer CDRs of innovative companies within three years
Value-added tax is levied, and personal income tax is exempted for three years; for the difference income obtained by corporate investors from the transfer of CDRs of innovative enterprises and the dividends and dividends obtained from holding CDRs of innovative enterprises, the difference income from the transfer of stocks and the dividends and dividends from holding stocks are stipulated in the policy. Corporate income tax is levied and exempted, and value-added tax is levied and exempted according to the financial commodity transfer policy.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation, China Securities Regulatory Commission on Tax Policies in the Pilot Phase of Domestic Issuance of Depository Receipts by Innovative Enterprises" (Ministry of Finance, State Administration of Taxation, China Securities Regulatory Commission Announcement No. 52 [2019])
17. Perpetuity of Enterprise Issuance Debt, can be exempted from corporate income tax under the dividend and bonus policyPerpetual bonds issued by enterprises can be exempted from corporate income tax by applying dividend and bonus policies.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Issues Concerning the Income Tax Policy of Perpetual Bonds" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 64 of 2019)
18. , Reduction of value-added tax, income tax, deed tax, etc Income from community pension, childcare, and housekeeping services is exempt from value-added tax; income from community pensions, childcare, and housekeeping services is deducted by 90% into the total income when calculating the taxable income; If the land is used to provide community pension, childcare, and housekeeping services, deed tax is exempted; real estate and land used to provide community pension, childcare, and housekeeping services are exempt from real estate registration fees, cultivated land reclamation fees, land reclamation fees, and land reclamation fees. Idle fee; construction projects used to provide community pension, childcare, and housekeeping services are exempt from urban infrastructure supporting fees; if it is really impossible to build an air defense basement due to geological conditions and other reasons, the air defense basement relocation construction fee is exempted; Aged care, childcare, housekeeping and other services institutions own their own property or land or acquire them through lease, free use, etc. and use them to provide community pensions, childcare, and housekeeping services,Exemption from property tax and urban land use tax.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation, Development and Reform Commission, Ministry of Civil Affairs, Ministry of Commerce, Health and Health Commission on Preferential Tax and Fee Policies for Community and Family Service Industries such as Pension, Nursing, and Housekeeping" (Ministry of Civil Affairs, Development and Reform Commission, Ministry of Finance, State Administration of Taxation, Ministry of Commerce, Health and Health Commission) Announcement No. 76 [2019] of the Health and Health Commission of the Ministry of Commerce)
19. Implementing tax incentives for entrepreneurship and employment of the poor people who have established a card, deducting value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, income tax, etc.
【 Enjoy the main body]
The poor people who have established a file and established a card, etc.
[Preferential content]
From January 1, 2019 to December 31, 2025, the impoverished people who have established a file and established a card, hold an "Employment and Entrepreneurship Certificate" (mark " Self-employment tax policy” or “self-employment tax policy within the graduation year”) or “employment and unemployment registration certificate” (marked with “self-employment tax policy”), who are engaged in self-employed Within three years, the annual limit of 14,400 yuan per household will be deducted in turn from the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax that should be paid in that year. The enterprise recruits the poor people who have established a card, and has registered unemployment in the public employment service agency of the human resources and social security department for more than half a year and holds the "Employment and Entrepreneurship Certificate" or "Employment and Unemployment Registration Certificate" (mark "Enterprise Absorption Tax Policy") Persons who sign labor contracts with a term of more than one year and pay social insurance premiums in accordance with the law,The value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax incentives will be deducted in turn according to the actual number of recruits within 3 years. The quota is 7,800 yuan per person per year.
(Note: Recently, the Ministry of Finance and other ministries have publicly released the "Announcement on Extending the Implementation Period of Some Poverty Alleviation Tax Preferential Policies" (Announcement No. 18 [2021] of the Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security, National Rural Development Bureau), Notice of the Ministry of Taxation, State Administration of Taxation, Ministry of Human Resources and Social Security, Ministry of Human Resources and Social Security, State Council Poverty Alleviation Office on Further Supporting and Promoting Tax Policies for Entrepreneurship and Employment of Key Groups , the corresponding documents in our province are undergoing the approval process)
[Policy basis]
(1) "Notice of Hebei Provincial Department of Finance and other four departments on forwarding the
(2) Hebei The Provincial Department of Finance and other four departments "Notice on Extending the Tax Policies Supporting and Promoting the Entrepreneurship and Employment of Key Groups" (Ji Cai Shui [2021] No. 40) Enjoy the main body]
Ex-situ poverty alleviation relocation payer
[Preferential content]
Since July 1, 2019, the ex-situ poverty alleviation and relocation projects will be exempted from urban infrastructure supporting fees and real estate registration fees. For ex-situ poverty alleviation and relocation projects that cannot build air defense basements due to geological conditions and other reasons,Exemption of air defense basement ex situ construction fee.
[Policy Basis]
"Notice of the National Development and Reform Commission of the Ministry of Finance on Exemption of Government Funds and Administrative Charges for Poverty Alleviation and Relocation" (Cai Shui [2019] No. 53)
21. Cultural undertaking construction fee
[Enjoyment subject]
Cultural undertaking construction fee payer
[Preferential content]
From July 1, 2019 to December 31, 2024, the cultural undertaking construction fee shall be paid according to the income of our province. 50% of the fee payable by the obligor.
[Policy Basis]
"Hebei Provincial Department of Finance forwarded the notice of the Ministry of Finance on the adjustment of some government funds
Relevant policies" (Ji Caishui [2019] No. 40)
22. Reducing the cost of motorcycle license plates, travel to and from Taiwan, etc. Standard
[Enjoy the main body]
Some administrative fee payers
[Preferential content]
From January 1, 2020,1. Motorcycles (including ordinary motorcycles, mopeds, coach motorcycles, embassy motorcycles, and consulate motorcycles) will be adjusted from 70 yuan per pair to 35 yuan.
2. The fee for Taiwan Travel Permit (Electronic) has been adjusted from 80 yuan per copy to 60 yuan; the fee for Taiwan Residents' Mainland Travel Permit (reissue) has been adjusted from 500 yuan to 200 yuan per copy.
[Policy Basis]
"Notice of the National Development and Reform Commission and the Ministry of Finance on Reducing Some Administrative Charges" (Fakai Price Regulation [2019] No. 1931)
2022 Continuation of the 2020 Policy List
html.125 items Increase the export tax rebate rate for some productsThe export tax rebate rate for 1,084 products such as porcelain sanitary ware was increased to 13%; the export tax rebate rate for 380 products such as plant growth regulators was increased to 9%. For the specific product list, please refer to the "List of Products to Raise the Export Tax Rebate Rate" attached to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Raising the Export Tax Rebate Rate for Some Products" (Announcement No. 15 [2020] of the Ministry of Finance and the State Administration of Taxation).[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Raising the Export Tax Rebate Rate for Certain Products" (Announcement of the State Administration of Taxation of the Ministry of Finance [2020] No. 15) [Enjoyment subject]
Urban land use tax payer for the land used for bulk commodity storage facilities of logistics enterprises
) or leased land for bulk commodity storage facilities,The urban land use tax shall be calculated and levied at a reduced rate of 50% of the applicable tax standard for the land grade.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of the Preferential Policies for Urban Land Use Tax on the Land Used by Logistics Enterprises for Bulk Commodity Storage Facilities" (Announcement of the Ministry of Finance, State Administration of Taxation, 2020 No. 16)
3. Reduction of value-added tax on cars For second-hand cars, the VAT is levied at a reduced rate of 0.5% instead of the 3% collection rate reduced by 2% in accordance with the simple method.And calculate the sales according to the following formula:
Sales=tax-included sales/(1+0.5%)
[Policy basis]
(1) "Announcement of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Policies for Used Car Distribution" (Financial Ministry of Taxation Announcement No. 17 [2020]
(2) Announcement of the State Administration of Taxation on Clarifying Certain Issues Concerning the Collection and Administration of Value-Added Taxes on Used Car Distribution (State Administration of Taxation Announcement No. 9 [2020])
4. Continuing the implementation of new energy vehicles Vehicle purchase tax exemption policy New energy vehicles listed in the "Catalogue of Energy Vehicle Models" (hereinafter referred to as the "Catalogue") are exempt from vehicle purchase tax. For details, please refer to the announcement of the Ministry of Industry and Information Technology and the State Administration of Taxation. New energy vehicles that have been included in the "Catalog" before December 31, 2017,The vehicle purchase tax exemption policy continues to be in effect.
[Policy basis]
(1) "Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology, Ministry of Science and Technology on Exemption from New Energy Vehicle Purchase Tax" (Ministry of Finance Announcement No. 172 of 2017)
(2) "Ministry of Finance Announcement of the Ministry of Industry and Information Technology of the State Administration of Taxation on New Energy Vehicles Exemption from Vehicle Purchase Tax (Announcement No. 21 [2020] of the Ministry of Finance) Announcement on the Technical Requirements for New Energy Vehicle Products with Vehicle Purchase Tax (Ministry of Industry and Information Technology, Ministry of Finance, State Administration of Taxation Announcement No. 13 of 2021, No. 13 of 2021) Preferential tax policies related to inclusive finance Policy Notice" (Cai Shui [2017] No. 44), "Notice of the Ministry of Finance and State Administration of Taxation on Tax Policies for Small Loan Companies" (Cai Shui [2017] No. 48), "Ministry of Finance and State Administration of Taxation on Supporting Small and Micro Enterprise Financing Related" Notice on Tax Policies" (Cai Shui [2017] No. 77) and "Notice of the Ministry of Finance and the State Administration of Taxation on VAT Policies on the Input Tax Deduction for Leases of Fixed Assets" (Cai Shui [2017] No. 90) stipulated in December 2019 The tax incentives expired on the 31st will be implemented.The implementation period has been extended to December 31, 2023. The above policies include:
(1) The interest income obtained by financial institutions granting small loans to farmers, small enterprises, micro-enterprises and individual industrial and commercial households shall be exempted from value-added tax. Small-sum loans refer to the loans to farmers, small enterprises, micro-enterprises or individual industrial and commercial households whose single-family credit is less than 1 million yuan (including this amount); if there is no credit line, it refers to the single-family loan contract amount and the loan balance is 1 million yuan (including the principal) or less loans.
(2) Interest income from small loans to farmers of financial institutions shall be included in the total income at 90% when calculating the taxable income. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(3) The interest income from small-amount loans to farmers obtained by small-amount loan companies established with the approval of provincial financial management departments (financial offices, bureaus, etc.) is exempt from value-added tax. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(4) For the interest income of farmers' micro-loans obtained by micro-loan companies established with the approval of provincial financial management departments (financial offices, bureaus, etc.), when calculating the taxable income, 90% is included in the total income. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(5) The loan loss reserves accrued by 1% of the loan balance at the end of the year for small loan companies established with the approval of the provincial financial management departments (financial offices, bureaus, etc.) are allowed to be deducted before corporate income tax.
(6) For the premium income obtained by insurance companies from providing insurance services for the planting and breeding industries, when calculating the taxable income,Include 90% of total income. Premium income refers to the balance of the original insurance premium income plus the reinsurance premium income minus the ceded premium.
(7) Taxpayers' income from guarantee fees for providing financing guarantees for farmers, small enterprises, micro-enterprises and individual industrial and commercial households to borrow and issue bonds, and for re-guarantee fees for the above financing guarantees, are exempt from VAT.
[Policy Basis]
(1) "Notice of the State Administration of Taxation of the Ministry of Finance on Continuing Tax Policies for Supporting Rural Financial Development" (Cai Shui [2017] No. 44)
(2) "The State Administration of Taxation of the Ministry of Finance on Taxation of Small Loan Companies" Policy Notice" (Cai Shui [2017] No. 48)
(3) "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies Supporting Small and Micro Enterprise Financing" (Cai Shui [2017] No. 77)
(4) "The State Administration of Taxation of the Ministry of Finance" Circular on VAT Policies such as Input Tax Deduction for Rental Fixed Assets (Cai Shui [2017] No. 90)
(5) Announcement of the State Administration of Taxation of the Ministry of Finance on Continuing the Implementation of Preferential Tax Policies for Inclusive Finance (Ministry of Taxation General Administration Announcement No. 22 of 2020)
6. Pre-tax deduction policy for public welfare donations From January 1st,Enterprises or individuals through public welfare social organizations, people's governments at or above the county level and their departments and other state organs, donate expenditures for public welfare and charitable causes that comply with the law, and are allowed to be deducted when calculating taxable income in accordance with the provisions of the tax law.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation and Ministry of Civil Affairs on Matters Concerning the Pre-tax Deduction of Public Welfare Donations" (Ministry of Finance Announcement No. 27 of 2020)
7. Extension of the pre-tax deduction policy for advertising and business promotion expenses [Enjoyment subject]
Cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) companies
The advertising expenses and business promotion expenses incurred by manufacturing and beverage manufacturing (excluding alcohol manufacturing) enterprises shall not exceed 30% of the sales (operating) income of the current year, and shall be allowed to be deducted; the excess shall be deducted.Deductions are allowed to be carried forward in subsequent tax years.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Matters Concerning the Pre-tax Deduction of Advertising Fees and Business Promotion Fees" (Announcement of the State Administration of Taxation of the Ministry of Finance [2020] No. 43)
8. The operating units and individuals are exempted from urban road occupancy charges.
[Enjoyment subject]
For units and individuals approved to occupy the road in the urban planning area,The units and individuals that have been approved to occupy the roads within the urban planning area are exempted from urban road occupancy fees.
[Policy Basis]
"Notice of Hebei Provincial Department of Finance, Hebei Provincial Development and Reform Commission, Hebei Provincial Department of Housing and Urban-Rural Development on Exemption of Urban Road Occupation Fees" (Ji Caifei Tax (2020) No. 13)
9. Bill cost
[Enjoyment subject]
Financial bill cost payer
[Preferential content]
The collection of fiscal bill cost will be suspended from January 1, 2021.
[Policy basis]
"Notice of Hebei Provincial Department of Finance on Implementing the Decision of the Ministry of Finance on Amending the Measures for the Administration of Financial Bills" (Ji Caifeishui (2020) No. 22) item)
1. Raise the threshold for small-scale value-added tax taxpayers Small-scale value-added tax taxpayers with an amount of less than 150,000 yuan (including this amount),VAT exempt.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on clarifying the VAT exemption policy for small-scale taxpayers of value-added tax" (Announcement of the State Administration of Taxation of the Ministry of Finance [2021] No. 11)
2. Policy
[Enjoyment subject]
Small and low-profit enterprises and individual industrial and commercial households In part, on the basis of the preferential policies stipulated in Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Implementing Inclusive Tax Reduction and Exemption Policies for Small and Micro Enterprises" (Cai Shui [2019] No. 13), corporate income tax will be halved; For the part of the household's annual taxable income not exceeding 1 million yuan, on the basis of the current preferential policies, the individual income tax will be halved.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Businesses" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 12, 2021) 100%
【Enjoy the main body】
Manufacturing enterprisesOn the basis of actual deduction according to regulations, 100% of the actual amount incurred shall be deducted before tax; if intangible assets are formed, 200% of the cost of intangible assets shall be amortized before tax.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Further Improving the Policy of Pre-tax Deduction of Research and Development Expenses" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 13, 2021)
4. Expanding the scope of the advanced manufacturing tax refund policy Enjoy the main body]
Produce and sell "non-metallic mineral products", "general equipment", "special equipment", "computer, communication and other electronic equipment", "medicine", "chemical fiber", "railway, ship, aerospace and other transportation equipment", "electrical machinery and equipment", and "instrumentation" sales accounted for more than 50% of the total sales of manufacturing enterprises
"Classification of Economic Industries", production and sales of "non-metallic mineral products", "general equipment", "special equipment", "computer, communication and other electronic equipment", "medicine", "chemical fiber", "railway, ship, aviation Taxpayers whose sales account for more than 50% of the total sales of aerospace and other transportation equipment, "electrical machinery and equipment", and "instruments and meters" meet the following conditions at the same time,You can apply to the competent tax authority for refund of the incremental tax credit from the tax filing period in May 2021 and later:
1. The incremental tax credit is greater than zero;
2. The tax credit rating is A or B;
3. Before applying for tax refund 36 months without defrauding tax refunds, export tax refunds or falsely issuing special VAT invoices;
4. No two or more penalties were imposed by tax authorities for tax evasion in the 36 months prior to applying for tax refunds;
5. Since April 1, 2019 Those who have not enjoyed the policy of immediate withdrawal after registration and return after registration (withdrawal) policy.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Policy of Advanced Manufacturing Value-Added Tax Refund at the End of the Period" (Announcement of the State Administration of Taxation of the Ministry of Finance 2021 No. 15)
5. Continue the implementation of annual one-time bonuses and other personal income tax Preferential
[Enjoyment subject]
Individual income tax taxpayer
[Preferential content]
(1) Residents receive a one-time annual bonus. If the regulations are met, they will not be included in the year's comprehensive income before December 31, 2023, and will be a one-time annual bonus. Dividing the bonus income by the amount received in December,Tax is calculated separately according to the tax rate table.
(2) Continue the implementation of preferential policies such as allowances for foreign individuals, incentives for the head of central enterprises, and separate tax calculation until December 31, 2023.
[Policy Basis]
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of the Annual One-time Bonus and Other Preferential Individual Income Tax Policies (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 42 of 2021)
(2) The Ministry of Finance Announcement of the State Administration of Taxation on Continuing the Implementation of Preferential Individual Income Tax Policies such as Allowances and Subsidies for Foreign Individuals (Announcement No. 43 [2021] of the Ministry of Finance and State Administration of Taxation)
6. Cancellation of port construction fees Contents:
The port construction fee will be cancelled from January 1, 2021. The port construction fees owed in previous years shall be collected in full by the relevant collection entities and liquidated in a timely manner, and shall be handed over to the state treasury in full according to the channels prescribed by the financial department.
[Policy Basis]
"Announcement of the Ministry of Finance on Cancelling Port Construction Fees and Adjusting Policies Related to the Civil Aviation Development Fund" (Ministry of Finance Announcement No. 8, 2021)
7. Adjusting the relevant policies of the Civil Aviation Development Fund Fund payer
[Preferential content]
From April 1, 2021,The collection standard of the civil aviation development fund that should be paid by airlines shall be reduced by 20% on the basis of the 50% reduction in accordance with the "Notice of the Ministry of Finance on Adjusting Policies Relevant to Some Government Funds" (Cai Shui [2019] No. 46).
[Policy Basis]
"Announcement of the Ministry of Finance on Cancelling Port Construction Fees and Adjusting the Policies of the Civil Aviation Development Fund" (Ministry of Finance Announcement No. 8, 2021)
8. Cancellation and exemption of some entry-exit document charges
[Enjoyment subject]
Entry and exit certificate fee payer
[Preferential content]
From June 10, 2021, ordinary passport refilling charges will be cancelled, and Hong Kong and Macao mobile fishing boats, mainland fishermen, Zhuhai and Macao small trade personnel, and Shenzhen transit farmers will be exempted. People's Republic of China entry and exit pass charges.
[Policy Basis]
"The Announcement of the National Development and Reform Commission of the Ministry of Finance on Cancelling and Exempting the Fees for Some Entry and Exit Documents" (Announcement of the National Development and Reform Commission of the Ministry of Finance, No. 22, 2021)
9. Supervision and inspection fees for boilers and pressure vessels in nursing homes Supervisory inspection of boilers and pressure vessels,The fee standard is charged at 50% of this standard.
[Policy Basis]
"Notice of Hebei Provincial Development and Reform Commission and Hebei Provincial Department of Finance on Improving the Policies Related to the Supervision and Inspection of Special Equipment in our Province" (Hebei Development and Reform Public Price ﹝2021﹞769)
10. Cancellation of social maintenance fees2
2html ]
Social maintenance fee payer
[Preferential content]
Social maintenance fee will be cancelled from July 20, 2021.
[Policy basis]
"Decision of the Central Committee of the Communist Party of China and the State Council on Optimizing the Birth Policy and Promoting the Long-term Balanced Development of the Population"
Special equipment inspection and testing fee payer
[Preferential content]
From November 9, 2021, if the number of elevators in a single application for inspection is less than (inclusive) 3 units, continue to follow the official price of Hebei Development and Reform (2021) No. 769 The charging standards stipulated in the document shall be implemented; if the number of elevators in a single declaration for inspection exceeds 3,No more remote fees.
[Policy Basis]
"Supplementary Notice of Hebei Provincial Development and Reform Commission and Hebei Provincial Department of Finance on Policies Related to Special Equipment Supervision and Inspection Charges in Our Province" (Hebei Development and Reform Public Price ﹝2021﹞1535)
Source: Tangshan Finance Bureau
Edited and reviewed: Song Wei
- END -
Tangshan press (tangshanpress)
comprehensive finishing and production｜Please indicate the source for reprinting
The copyright of the above pictures belongs to the authorFor details, please refer to the announcement of the Ministry of Industry and Information Technology and the State Administration of Taxation. New energy vehicles that have been included in the "Catalog" before December 31, 2017 will continue to be exempted from the vehicle purchase tax policy.
[Policy basis]
(1) "Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology, Ministry of Science and Technology on Exemption from New Energy Vehicle Purchase Tax" (Ministry of Finance Announcement No. 172 of 2017)
(2) "Ministry of Finance Announcement of the Ministry of Industry and Information Technology of the State Administration of Taxation on New Energy Vehicles Exemption from Vehicle Purchase Tax (Announcement No. 21 [2020] of the Ministry of Finance) Announcement on the Technical Requirements for New Energy Vehicle Products with Vehicle Purchase Tax (Ministry of Industry and Information Technology, Ministry of Finance, State Administration of Taxation Announcement No. 13 of 2021, No. 13 of 2021) Preferential tax policies related to inclusive finance Policy Notice" (Cai Shui [2017] No. 44), "Notice of the Ministry of Finance and State Administration of Taxation on Tax Policies for Small Loan Companies" (Cai Shui [2017] No. 48), "Ministry of Finance and State Administration of Taxation on Supporting Small and Micro Enterprise Financing Related" Notice on Tax Policies" (Cai Shui [2017] No. 77) and "Notice of the Ministry of Finance and the State Administration of Taxation on VAT Policies on the Input Tax Deduction for Leases of Fixed Assets" (Cai Shui [2017] No. 90) stipulated in December 2019 The tax incentives that expired on the 31st will be implemented, and the implementation period will be extended to December 31, 2023.The above policies include:
(1) The interest income obtained by financial institutions granting small loans to farmers, small enterprises, micro-enterprises and individual industrial and commercial households shall be exempted from value-added tax. Small-sum loans refer to the loans to farmers, small enterprises, micro-enterprises or individual industrial and commercial households whose single-family credit is less than 1 million yuan (including this amount); if there is no credit line, it refers to the single-family loan contract amount and the loan balance is 1 million yuan (including the principal) or less loans.
(2) Interest income from small loans to farmers of financial institutions shall be included in the total income at 90% when calculating the taxable income. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(3) The interest income from small-amount loans to farmers obtained by small-amount loan companies established with the approval of provincial financial management departments (financial offices, bureaus, etc.) is exempt from value-added tax. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(4) For the interest income of farmers' micro-loans obtained by micro-loan companies established with the approval of provincial financial management departments (financial offices, bureaus, etc.), when calculating the taxable income, 90% is included in the total income. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(5) The loan loss reserves accrued by 1% of the loan balance at the end of the year for small loan companies established with the approval of the provincial financial management departments (financial offices, bureaus, etc.) are allowed to be deducted before corporate income tax.
(6) The premium income obtained by insurance companies from providing insurance services for the planting and breeding industries shall be included in the total income at 90% when calculating the taxable income.Premium income refers to the balance of the original insurance premium income plus the reinsurance premium income minus the ceded premium.
(7) Taxpayers' income from guarantee fees for providing financing guarantees for farmers, small enterprises, micro-enterprises and individual industrial and commercial households to borrow and issue bonds, and for re-guarantee fees for the above financing guarantees, are exempt from VAT.
[Policy Basis]
(1) "Notice of the State Administration of Taxation of the Ministry of Finance on Continuing Tax Policies for Supporting Rural Financial Development" (Cai Shui [2017] No. 44)
(2) "The State Administration of Taxation of the Ministry of Finance on Taxation of Small Loan Companies" Policy Notice" (Cai Shui [2017] No. 48)
(3) "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies Supporting Small and Micro Enterprise Financing" (Cai Shui [2017] No. 77)
(4) "The State Administration of Taxation of the Ministry of Finance" Circular on VAT Policies such as Input Tax Deduction for Rental Fixed Assets (Cai Shui [2017] No. 90)
(5) Announcement of the State Administration of Taxation of the Ministry of Finance on Continuing the Implementation of Preferential Tax Policies for Inclusive Finance (Ministry of Taxation General Administration Announcement No. 22 of 2020)
6. Pre-tax deduction policy for public welfare donations From January 1st, 2018, enterprises or individuals through public welfare social organizations, people's governments at or above the county level and their departments and other state organs, donate expenditures for public welfare and charitable causes in compliance with laws and regulations, and are allowed to calculate taxable income in accordance with the provisions of the tax law. time deduction.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation and Ministry of Civil Affairs on Matters Concerning the Pre-tax Deduction of Public Welfare Donations" (Ministry of Finance Announcement No. 27 of 2020)
7. Extension of the pre-tax deduction policy for advertising and business promotion expenses [Enjoyment subject]
Cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) companies
Advertising expenses and business promotion expenses incurred by manufacturing and beverage manufacturing (excluding alcohol manufacturing) enterprises shall be deductible for the part that does not exceed 30% of the sales (operating) income of the current year; the excess part is allowed to be carried forward and deducted in subsequent tax years.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Matters Concerning the Pre-tax Deduction of Advertising Fees and Business Promotion Fees" (Announcement of the State Administration of Taxation of the Ministry of Finance [2020] No. 43)
8. Operating units and individuals are exempted from urban road occupancy fees
[Enjoyment subject]
For units and individuals approved to occupy roads in urban planning areas Units and individuals operating roads in urban planning areas are exempt from urban road occupancy fees.
[Policy Basis]
"Notice of Hebei Provincial Department of Finance, Hebei Provincial Development and Reform Commission, Hebei Provincial Department of Housing and Urban-Rural Development on Exemption of Urban Road Occupation Fees" (Ji Caifei Tax (2020) No. 13)
9. Bill cost
[Enjoyment subject]
Financial bill cost payer
[Preferential content]
The collection of fiscal bill cost will be suspended from January 1, 2021.
[Policy basis]
"Notice of Hebei Provincial Department of Finance on Implementing the Decision of the Ministry of Finance on Amending the Measures for the Administration of Financial Bills" (Ji Caifeishui (2020) No. 22) item)
1. Raise the threshold for small-scale value-added tax taxpayers Small-scale value-added tax taxpayers with an amount of less than 150,000 yuan (including this amount) are exempt from value-added tax.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on clarifying the VAT exemption policy for small-scale taxpayers of value-added tax" (Announcement of the State Administration of Taxation of the Ministry of Finance [2021] No. 11)
2. Policy
[Enjoyment subject]
Small and low-profit enterprises and individual industrial and commercial households In part, on the basis of the preferential policies stipulated in Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Implementing Inclusive Tax Reduction and Exemption Policies for Small and Micro Enterprises" (Cai Shui [2019] No. 13), corporate income tax will be halved; For the part of the household's annual taxable income not exceeding 1 million yuan, on the basis of the current preferential policies, the individual income tax will be halved.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Businesses" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 12, 2021) 100%
【Enjoy the main body】
Manufacturing enterprises On the basis of actual deduction according to regulations, 100% of the actual amount incurred shall be deducted before tax; if intangible assets are formed, 200% of the cost of intangible assets shall be amortized before tax. ▼▼▼ 1月26日，中国唐山网站发布了 《2022年减税降费政策清单》 具体内容如下 ↓↓↓ 2022年延续执行2019年政策清单 （22项） 1. Reduce the VAT rate [Enjoyment subject] General VAT taxpayers The current 10% tax rate for the transportation industry, construction industry and other industries will be reduced to 9%; (2) If the taxpayer purchases agricultural products, the deduction rate of 10% will be adjusted to 9%. For taxpayers who purchase agricultural products for production or entrusted processing of goods with a tax rate of 13%, the input tax shall be calculated at a deduction rate of 10%; The tax rate is adjusted to 13%; the export goods and cross-border taxable behaviors that originally applied the 10% tax rate and the export rebate rate of 10%,The export tax rebate rate was adjusted to 9%. [Policy Basis] "Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement of the Ministry of Finance, State Administration of Taxation, General Administration of Customs, 2019 No. 39) 2. Change the deduction of real estate in two years to One-time full deduction [Enjoyment subject] General value-added tax taxpayer [Preferential content] From April 1, 2019, the input tax of the taxpayer's acquisition of real estate or real estate under construction will no longer be credited in 2 years buckle. The input tax to be deducted that has not been fully deducted in accordance with the above provisions can be deducted from the output tax from the tax period in April 2019. [Policy Basis] "Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement No. 39 [2019] of the Ministry of Finance, State Administration of Taxation, General Administration of Customs) 3. Domestic passenger transportation services are included in the input tax credit Scope [Enjoyment subject] General VAT taxpayer [Preferential content] Since April 1, 2019, taxpayers have purchased domestic passenger transportation services,The input tax is allowed to be deducted from the output tax. [Policy Basis] "Announcement of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement No. 39 [2019] of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs) 4. VAT refunds Subject to enjoyment] General VAT taxpayers and eligible advanced manufacturing taxpayers Taxpayers can apply to the competent tax authority for refund of incremental tax credits: ①Since the tax period in April 2019, the incremental tax credits for six consecutive months (for quarterly tax payments, two consecutive quarters) are greater than or equal to 0, and the incremental tax credit in the sixth month shall not be less than RMB 500,000; ②The tax credit rating is A or B; In the case of special tax invoices; ④Have not been punished twice or more by the tax authorities for tax evasion within 36 months before applying for tax refund; of. (2) Since June 1, 2019, some advanced manufacturing taxpayers who meet the following conditions at the same time,You can apply to the competent tax authority for refund of the incremental tax credit from the tax filing period in July 2019 and later: ①The incremental tax credit is greater than zero; ②The tax credit rating is A or B; ③36 months before the application No fraudulent tax refund, export tax refund or false issuance of special VAT invoices;
④Not punished twice or more by tax authorities for tax evasion in the 36 months prior to applying for tax refund;
⑤Since April 1, 2019 The policy of immediate withdrawal and first return (withdrawal) is available.
[Policy Basis]
(1) "Announcement of the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs on Deepening the Value-Added Tax Reform Policies" (Announcement of the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, 2019 No. 39)
(2) "The Ministry of Taxation Announcement of the General Administration on Clarifying the Policies for the Refund of VAT Refunds at the End of the Period for Some Advanced Manufacturing Industries (Announcement No. 84 [2019] of the Ministry of Finance and the State Administration of Taxation) Preferential content]
From January 1, 2019, on the basis that the tax exemption amount is increased to 5,000 yuan per month,Six special additional deductions have been added, including children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and supporting the elderly.
【政策依据】
新《个人所得税法》
6.降低职工养老保险单位缴费比例
【享受主体】
缴纳职工养老保险的单位
【优惠内容】
自2019年5月1日起职工养老保险The unit contribution rate is reduced to 16%; the average wage used for the adjustment of the contribution base is adjusted from the average wage of urban non-private unit employees to the weighted average wage of non-private and private unit employees.
[Policy basis]
(1) "Notice of the General Office of the State Council on Printing and Distributing the Comprehensive Plan for Reducing Social Security Fees" (Guobanfa [2019] No. 13)
(2) "The General Office of the Hebei Provincial People's Government on Printing and Distributing "Notice on the Implementation Plan for Reducing Social Insurance Rates" (Ji Zheng Ban Zi [2019] No. 38)
7. Implementation of a phased reduction and exemption policy for employment security funds for the disabled
From January 1, 2020 to December 31, 2022, the employment security fund for the disabled will be reduced in stages. Among them: the employing unit arranges the employment ratio of disabled persons to reach 1% (inclusive) or more,However, if it does not reach the proportion specified by the people's government of the province, autonomous region or municipality directly under the Central Government where it is located, it shall pay 50% of the prescribed amount to pay the employment security fund for the disabled; if the employer arranges the employment of the disabled to be less than 1%, 90% of the prescribed amount shall be paid. % pay the employment security fund for the disabled. Enterprises with less than 30 employees (inclusive) are temporarily exempted from collecting employment security funds for disabled persons.
[Policy Basis]
"Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Fund for Persons with Disabilities" (Ministry of Finance Announcement 2019 No. 98)
8. Reduction and exemption of real estate registration fees, adjustment of patent fees Charges:
[Preferential Contents]
From July 1, 2019, real estate registration fees will be reduced or exempted, and patent fees will be adjusted.
[Policy Basis]
"Notice of the National Development and Reform Commission of the Ministry of Finance on Relevant Policies for Reduction and Exemption of Certain Administrative Fees" (Cai Shui [2019] No. 45)
9. Adjustment of some government funds
[Preferential Contents]
From July 1, 2019 to December 31, 2024, the construction fee for cultural undertakings attributable to the central revenue shall be reduced by 50% of the amount payable by the obligor. From July 1, 2019, the collection standard of the national major water conservancy project construction fund will be reduced by 50%. From January 1, 2019,For pilot enterprises that are included in the scope of the construction and cultivation of enterprises integrating production and education, if the investment in the establishment of vocational education meets the regulations, 30% of the investment amount can be credited for the education surcharge and local education surcharge that the enterprise should pay for the year. From July 1, 2019, the "Notice of the Ministry of Finance on Printing and Distributing the Interim Measures for the Administration of the Collection and Use of Civil Aviation Development Funds" (Cai Zong [2012] No. 17) stipulated that airlines should pay the civil aviation development funds. The levy rate is reduced by 50%.
[Policy Basis]
"Notice of the Ministry of Finance on Adjusting Policies Related to Some Government Funds" (Cai Shui [2019] No. 46)
10. Reducing radio frequency occupation fees, entry-exit license fees, trademark registration fees and other administrative fees Charging standard
[Enjoyment subject]
Some administrative fee payers
[Preferential content]
From July 1, 2019,Reduce some administrative fees such as radio frequency occupation fees, entry-exit license fees, and trademark registration fees.
[Policy Basis]
"Notice of the National Development and Reform Commission and the Ministry of Finance on Reducing Some Administrative Charges" (Fakai Price [2019] No. 914) [Enjoy the main body]
High-tech enterprises and small and medium-sized technology enterprises
[Preferential content]
From January 1, 2018, the enterprises that qualified as high-tech enterprises or small and medium-sized technological enterprises in the current year shall be eligible for the five years before the qualification year The losses that have not been made up will be allowed to be carried forward to make up in subsequent years, and the maximum carry-over period will be extended from 5 years to 10 years.
[Policy Basis]
"Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Loss Carry-forward Period of High-tech Enterprises and Small and Medium-Sized Technology Enterprises" (Cai Shui [2018] No. 76)
12. Expand the industry scope of accelerated depreciation of fixed assets to all manufacturing Industry
[Enjoyment subject]
Manufacturing industry taxpayer
[Preferential content]
From January 1, 2019, the regulations (Fixed Tax [2014] No. 75) and (Fixed Assets Acceleration [2015] 1) shall apply industry scope for depreciation benefits,Expanded to all manufacturing sectors.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Expanding the Scope of Preferential Policies for Accelerated Depreciation of Fixed Assets" (Announcement of the State Administration of Taxation of the Ministry of Finance [2019] No. 66)
13. Temporary exemption for poverty alleviation goods donated by units or individual industrial and commercial households VAT
[Enjoyment subject]
Eligible units or individual industrial and commercial households The purchased goods are donated to the units and individuals in the targeted poverty alleviation areas through public welfare social organizations, the people's governments at the county level and above and their constituent departments and directly affiliated institutions, or directly free of charge.VAT exempt.
[Policy Basis]
"Announcement of the Poverty Alleviation Office of the Ministry of Finance, State Administration of Taxation and the State Council Poverty Alleviation Office on the Policies for Exemption of Value-Added Tax on Poverty Alleviation Goods Donations" (Announcement No. 55 [2019] of the State Council Poverty Alleviation Office, State Administration of Taxation, Ministry of Finance) Announcement of the Ministry of Human Resources and Social Security of the Promotion Bureau on Extending the Implementation Period of Some Preferential Poverty Alleviation Tax Policies (Announcement No. 18 [2021] of the National Rural Development Bureau, Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security) Several tax reduction and exemption policies for cultural institutions transformed into enterprises Institutions transformed into enterprises shall be exempted from corporate income tax within five years from the date of registration of the transformation. Cultural units that have been allocated business funds by the financial department are transformed into enterprises, and their self-use properties shall be exempted from real estate tax within five years from the date of registration of the transformation. Party newspapers and party magazines are cultural enterprises formed by divesting their distribution, printing business and corresponding operating assets.Income from the distribution and printing of party newspapers and periodicals obtained from the date of registration is exempt from value-added tax.
[Policy Basis]
"Notice on Continuing the Implementation of Several Tax Policies for the Transformation of Commercial Cultural Institutions into Enterprises in the Cultural System Reform" (Cai Shui [2019] No. 16)
15. Supporting cultural enterprise development policies Conditional cultural enterprises
[Preferential content]
From January 1, 2019 to December 31, 2023, the competent film authorities (including the central, provincial, prefecture and county levels) will be approved to engage in film production and distribution in accordance with their respective functional rights , the film group companies (including member companies), film studios and other film companies that are showing the film sales of film copies (including digital copies) income, transfer of film copyright (including transfer and licensed use) income, film distribution income and in rural areas. Income from film screenings is exempt from VAT. Basic viewing and maintenance fees for digital cable TV and basic viewing fees for rural cable TV charged by radio and television operation and service enterprises,VAT exempt.
[Policy Basis]
"Notice on Continuing the Implementation of the Value-Added Tax Policy to Support the Development of Cultural Enterprises" (Cai Shui [2019] No. 17)
16. Exemption of personal income tax and corporate income tax for individuals or corporate investors who transfer CDRs of innovative enterprises within three years
html [Enjoyment subject]
Individual or corporate investors who transfer CDRs of innovative companies within three years
Value-added tax is levied, and personal income tax is exempted for three years; for the difference income obtained by corporate investors from the transfer of CDRs of innovative enterprises and the dividends and dividends obtained from holding CDRs of innovative enterprises, the difference income from the transfer of stocks and the dividends and dividends from holding stocks are stipulated in the policy. Corporate income tax is levied and exempted, and value-added tax is levied and exempted according to the financial commodity transfer policy.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation, China Securities Regulatory Commission on Tax Policies in the Pilot Phase of Domestic Issuance of Depository Receipts by Innovative Enterprises" (Ministry of Finance, State Administration of Taxation, China Securities Regulatory Commission Announcement No. 52 [2019])
17. Perpetuity of Enterprise Issuance Debt, can be exempted from corporate income tax under the dividend and bonus policyPerpetual bonds issued by enterprises can be exempted from corporate income tax by applying dividend and bonus policies.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Issues Concerning the Income Tax Policy of Perpetual Bonds" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 64 of 2019)
18. , Reduction of value-added tax, income tax, deed tax, etc Income from community pension, childcare, and housekeeping services is exempt from value-added tax; income from community pensions, childcare, and housekeeping services is deducted by 90% into the total income when calculating the taxable income; If the land is used to provide community pension, childcare, and housekeeping services, deed tax is exempted; real estate and land used to provide community pension, childcare, and housekeeping services are exempt from real estate registration fees, cultivated land reclamation fees, land reclamation fees, and land reclamation fees. Idle fee; construction projects used to provide community pension, childcare, and housekeeping services are exempt from urban infrastructure supporting fees; if it is really impossible to build an air defense basement due to geological conditions and other reasons, the air defense basement relocation construction fee is exempted; Aged care, childcare, housekeeping and other services institutions own their own property or land or acquire them through lease, free use, etc. and use them to provide community pensions, childcare, and housekeeping services,Exemption from property tax and urban land use tax.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation, Development and Reform Commission, Ministry of Civil Affairs, Ministry of Commerce, Health and Health Commission on Preferential Tax and Fee Policies for Community and Family Service Industries such as Pension, Nursing, and Housekeeping" (Ministry of Civil Affairs, Development and Reform Commission, Ministry of Finance, State Administration of Taxation, Ministry of Commerce, Health and Health Commission) Announcement No. 76 [2019] of the Health and Health Commission of the Ministry of Commerce)
19. Implementing tax incentives for entrepreneurship and employment of the poor people who have established a card, deducting value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, income tax, etc.
【 Enjoy the main body]
The poor people who have established a file and established a card, etc.
[Preferential content]
From January 1, 2019 to December 31, 2025, the impoverished people who have established a file and established a card, hold an "Employment and Entrepreneurship Certificate" (mark " Self-employment tax policy” or “self-employment tax policy within the graduation year”) or “employment and unemployment registration certificate” (marked with “self-employment tax policy”), who are engaged in self-employed Within three years, the annual limit of 14,400 yuan per household will be deducted in turn from the value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax that should be paid in that year. The enterprise recruits the poor people who have established a card, and has registered unemployment in the public employment service agency of the human resources and social security department for more than half a year and holds the "Employment and Entrepreneurship Certificate" or "Employment and Unemployment Registration Certificate" (mark "Enterprise Absorption Tax Policy") Persons who sign labor contracts with a term of more than one year and pay social insurance premiums in accordance with the law,The value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax incentives will be deducted in turn according to the actual number of recruits within 3 years. The quota is 7,800 yuan per person per year.
(Note: Recently, the Ministry of Finance and other ministries have publicly released the "Announcement on Extending the Implementation Period of Some Poverty Alleviation Tax Preferential Policies" (Announcement No. 18 [2021] of the Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security, National Rural Development Bureau), Notice of the Ministry of Taxation, State Administration of Taxation, Ministry of Human Resources and Social Security, Ministry of Human Resources and Social Security, State Council Poverty Alleviation Office on Further Supporting and Promoting Tax Policies for Entrepreneurship and Employment of Key Groups , the corresponding documents in our province are undergoing the approval process)
[Policy basis]
(1) "Notice of Hebei Provincial Department of Finance and other four departments on forwarding the
(2) Hebei The Provincial Department of Finance and other four departments "Notice on Extending the Tax Policies Supporting and Promoting the Entrepreneurship and Employment of Key Groups" (Ji Cai Shui [2021] No. 40) Enjoy the main body]
Ex-situ poverty alleviation relocation payer
[Preferential content]
Since July 1, 2019, the ex-situ poverty alleviation and relocation projects will be exempted from urban infrastructure supporting fees and real estate registration fees. For ex-situ poverty alleviation and relocation projects that cannot build air defense basements due to geological conditions and other reasons,Exemption of air defense basement ex situ construction fee.
[Policy Basis]
"Notice of the National Development and Reform Commission of the Ministry of Finance on Exemption of Government Funds and Administrative Charges for Poverty Alleviation and Relocation" (Cai Shui [2019] No. 53)
21. Cultural undertaking construction fee
[Enjoyment subject]
Cultural undertaking construction fee payer
[Preferential content]
From July 1, 2019 to December 31, 2024, the cultural undertaking construction fee shall be paid according to the income of our province. 50% of the fee payable by the obligor.
[Policy Basis]
"Hebei Provincial Department of Finance forwarded the notice of the Ministry of Finance on the adjustment of some government funds
Relevant policies" (Ji Caishui [2019] No. 40)
22. Reducing the cost of motorcycle license plates, travel to and from Taiwan, etc. Standard
[Enjoy the main body]
Some administrative fee payers
[Preferential content]
From January 1, 2020,1. Motorcycles (including ordinary motorcycles, mopeds, coach motorcycles, embassy motorcycles, and consulate motorcycles) will be adjusted from 70 yuan per pair to 35 yuan.
2. The fee for Taiwan Travel Permit (Electronic) has been adjusted from 80 yuan per copy to 60 yuan; the fee for Taiwan Residents' Mainland Travel Permit (reissue) has been adjusted from 500 yuan to 200 yuan per copy.
[Policy Basis]
"Notice of the National Development and Reform Commission and the Ministry of Finance on Reducing Some Administrative Charges" (Fakai Price Regulation [2019] No. 1931)
2022 Continuation of the 2020 Policy List
html.125 items Increase the export tax rebate rate for some productsThe export tax rebate rate for 1,084 products such as porcelain sanitary ware was increased to 13%; the export tax rebate rate for 380 products such as plant growth regulators was increased to 9%. For the specific product list, please refer to the "List of Products to Raise the Export Tax Rebate Rate" attached to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Raising the Export Tax Rebate Rate for Some Products" (Announcement No. 15 [2020] of the Ministry of Finance and the State Administration of Taxation).[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Raising the Export Tax Rebate Rate for Certain Products" (Announcement of the State Administration of Taxation of the Ministry of Finance [2020] No. 15) [Enjoyment subject]
Urban land use tax payer for the land used for bulk commodity storage facilities of logistics enterprises
) or leased land for bulk commodity storage facilities,The urban land use tax shall be calculated and levied at a reduced rate of 50% of the applicable tax standard for the land grade.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of the Preferential Policies for Urban Land Use Tax on the Land Used by Logistics Enterprises for Bulk Commodity Storage Facilities" (Announcement of the Ministry of Finance, State Administration of Taxation, 2020 No. 16)
3. Reduction of value-added tax on cars For second-hand cars, the VAT is levied at a reduced rate of 0.5% instead of the 3% collection rate reduced by 2% in accordance with the simple method.And calculate the sales according to the following formula:
Sales=tax-included sales/(1+0.5%)
[Policy basis]
(1) "Announcement of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Policies for Used Car Distribution" (Financial Ministry of Taxation Announcement No. 17 [2020]
(2) Announcement of the State Administration of Taxation on Clarifying Certain Issues Concerning the Collection and Administration of Value-Added Taxes on Used Car Distribution (State Administration of Taxation Announcement No. 9 [2020])
4. Continuing the implementation of new energy vehicles Vehicle purchase tax exemption policy New energy vehicles listed in the "Catalogue of Energy Vehicle Models" (hereinafter referred to as the "Catalogue") are exempt from vehicle purchase tax. For details, please refer to the announcement of the Ministry of Industry and Information Technology and the State Administration of Taxation. New energy vehicles that have been included in the "Catalog" before December 31, 2017,The vehicle purchase tax exemption policy continues to be in effect.
[Policy basis]
(1) "Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information Technology, Ministry of Science and Technology on Exemption from New Energy Vehicle Purchase Tax" (Ministry of Finance Announcement No. 172 of 2017)
(2) "Ministry of Finance Announcement of the Ministry of Industry and Information Technology of the State Administration of Taxation on New Energy Vehicles Exemption from Vehicle Purchase Tax (Announcement No. 21 [2020] of the Ministry of Finance) Announcement on the Technical Requirements for New Energy Vehicle Products with Vehicle Purchase Tax (Ministry of Industry and Information Technology, Ministry of Finance, State Administration of Taxation Announcement No. 13 of 2021, No. 13 of 2021) Preferential tax policies related to inclusive finance Policy Notice" (Cai Shui [2017] No. 44), "Notice of the Ministry of Finance and State Administration of Taxation on Tax Policies for Small Loan Companies" (Cai Shui [2017] No. 48), "Ministry of Finance and State Administration of Taxation on Supporting Small and Micro Enterprise Financing Related" Notice on Tax Policies" (Cai Shui [2017] No. 77) and "Notice of the Ministry of Finance and the State Administration of Taxation on VAT Policies on the Input Tax Deduction for Leases of Fixed Assets" (Cai Shui [2017] No. 90) stipulated in December 2019 The tax incentives expired on the 31st will be implemented.The implementation period has been extended to December 31, 2023. The above policies include:
(1) The interest income obtained by financial institutions granting small loans to farmers, small enterprises, micro-enterprises and individual industrial and commercial households shall be exempted from value-added tax. Small-sum loans refer to the loans to farmers, small enterprises, micro-enterprises or individual industrial and commercial households whose single-family credit is less than 1 million yuan (including this amount); if there is no credit line, it refers to the single-family loan contract amount and the loan balance is 1 million yuan (including the principal) or less loans.
(2) Interest income from small loans to farmers of financial institutions shall be included in the total income at 90% when calculating the taxable income. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(3) The interest income from small-amount loans to farmers obtained by small-amount loan companies established with the approval of provincial financial management departments (financial offices, bureaus, etc.) is exempt from value-added tax. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(4) For the interest income of farmers' micro-loans obtained by micro-loan companies established with the approval of provincial financial management departments (financial offices, bureaus, etc.), when calculating the taxable income, 90% is included in the total income. Small loan refers to a single loan with the total loan balance of the farmer being less than 100,000 yuan (including the principal).
(5) The loan loss reserves accrued by 1% of the loan balance at the end of the year for small loan companies established with the approval of the provincial financial management departments (financial offices, bureaus, etc.) are allowed to be deducted before corporate income tax.
(6) For the premium income obtained by insurance companies from providing insurance services for the planting and breeding industries, when calculating the taxable income,Include 90% of total income. Premium income refers to the balance of the original insurance premium income plus the reinsurance premium income minus the ceded premium.
(7) Taxpayers' income from guarantee fees for providing financing guarantees for farmers, small enterprises, micro-enterprises and individual industrial and commercial households to borrow and issue bonds, and for re-guarantee fees for the above financing guarantees, are exempt from VAT.
[Policy Basis]
(1) "Notice of the State Administration of Taxation of the Ministry of Finance on Continuing Tax Policies for Supporting Rural Financial Development" (Cai Shui [2017] No. 44)
(2) "The State Administration of Taxation of the Ministry of Finance on Taxation of Small Loan Companies" Policy Notice" (Cai Shui [2017] No. 48)
(3) "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies Supporting Small and Micro Enterprise Financing" (Cai Shui [2017] No. 77)
(4) "The State Administration of Taxation of the Ministry of Finance" Circular on VAT Policies such as Input Tax Deduction for Rental Fixed Assets (Cai Shui [2017] No. 90)
(5) Announcement of the State Administration of Taxation of the Ministry of Finance on Continuing the Implementation of Preferential Tax Policies for Inclusive Finance (Ministry of Taxation General Administration Announcement No. 22 of 2020)
6. Pre-tax deduction policy for public welfare donations From January 1st,Enterprises or individuals through public welfare social organizations, people's governments at or above the county level and their departments and other state organs, donate expenditures for public welfare and charitable causes that comply with the law, and are allowed to be deducted when calculating taxable income in accordance with the provisions of the tax law.
[Policy Basis]
"Announcement of the Ministry of Finance, State Administration of Taxation and Ministry of Civil Affairs on Matters Concerning the Pre-tax Deduction of Public Welfare Donations" (Ministry of Finance Announcement No. 27 of 2020)
7. Extension of the pre-tax deduction policy for advertising and business promotion expenses [Enjoyment subject]
Cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) companies
The advertising expenses and business promotion expenses incurred by manufacturing and beverage manufacturing (excluding alcohol manufacturing) enterprises shall not exceed 30% of the sales (operating) income of the current year, and shall be allowed to be deducted; the excess shall be deducted.Deductions are allowed to be carried forward in subsequent tax years.
[Policy Basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on Matters Concerning the Pre-tax Deduction of Advertising Fees and Business Promotion Fees" (Announcement of the State Administration of Taxation of the Ministry of Finance [2020] No. 43)
8. The operating units and individuals are exempted from urban road occupancy charges.
[Enjoyment subject]
For units and individuals approved to occupy the road in the urban planning area,The units and individuals that have been approved to occupy the roads within the urban planning area are exempted from urban road occupancy fees.
[Policy Basis]
"Notice of Hebei Provincial Department of Finance, Hebei Provincial Development and Reform Commission, Hebei Provincial Department of Housing and Urban-Rural Development on Exemption of Urban Road Occupation Fees" (Ji Caifei Tax (2020) No. 13)
9. Bill cost
[Enjoyment subject]
Financial bill cost payer
[Preferential content]
The collection of fiscal bill cost will be suspended from January 1, 2021.
[Policy basis]
"Notice of Hebei Provincial Department of Finance on Implementing the Decision of the Ministry of Finance on Amending the Measures for the Administration of Financial Bills" (Ji Caifeishui (2020) No. 22) item)
1. Raise the threshold for small-scale value-added tax taxpayers Small-scale value-added tax taxpayers with an amount of less than 150,000 yuan (including this amount),VAT exempt.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on clarifying the VAT exemption policy for small-scale taxpayers of value-added tax" (Announcement of the State Administration of Taxation of the Ministry of Finance [2021] No. 11)
2. Policy
[Enjoyment subject]
Small and low-profit enterprises and individual industrial and commercial households In part, on the basis of the preferential policies stipulated in Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Implementing Inclusive Tax Reduction and Exemption Policies for Small and Micro Enterprises" (Cai Shui [2019] No. 13), corporate income tax will be halved; For the part of the household's annual taxable income not exceeding 1 million yuan, on the basis of the current preferential policies, the individual income tax will be halved.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Businesses" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 12, 2021) 100%
【Enjoy the main body】
Manufacturing enterprisesOn the basis of actual deduction according to regulations, 100% of the actual amount incurred shall be deducted before tax; if intangible assets are formed, 200% of the cost of intangible assets shall be amortized before tax.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Further Improving the Policy of Pre-tax Deduction of Research and Development Expenses" (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 13, 2021)
4. Expanding the scope of the advanced manufacturing tax refund policy Enjoy the main body]
Produce and sell "non-metallic mineral products", "general equipment", "special equipment", "computer, communication and other electronic equipment", "medicine", "chemical fiber", "railway, ship, aerospace and other transportation equipment", "electrical machinery and equipment", and "instrumentation" sales accounted for more than 50% of the total sales of manufacturing enterprises
"Classification of Economic Industries", production and sales of "non-metallic mineral products", "general equipment", "special equipment", "computer, communication and other electronic equipment", "medicine", "chemical fiber", "railway, ship, aviation Taxpayers whose sales account for more than 50% of the total sales of aerospace and other transportation equipment, "electrical machinery and equipment", and "instruments and meters" meet the following conditions at the same time,You can apply to the competent tax authority for refund of the incremental tax credit from the tax filing period in May 2021 and later:
1. The incremental tax credit is greater than zero;
2. The tax credit rating is A or B;
3. Before applying for tax refund 36 months without defrauding tax refunds, export tax refunds or falsely issuing special VAT invoices;
4. No two or more penalties were imposed by tax authorities for tax evasion in the 36 months prior to applying for tax refunds;
5. Since April 1, 2019 Those who have not enjoyed the policy of immediate withdrawal after registration and return after registration (withdrawal) policy.
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Policy of Advanced Manufacturing Value-Added Tax Refund at the End of the Period" (Announcement of the State Administration of Taxation of the Ministry of Finance 2021 No. 15)
5. Continue the implementation of annual one-time bonuses and other personal income tax Preferential
[Enjoyment subject]
Individual income tax taxpayer
[Preferential content]
(1) Residents receive a one-time annual bonus. If the regulations are met, they will not be included in the year's comprehensive income before December 31, 2023, and will be a one-time annual bonus. Dividing the bonus income by the amount received in December,Tax is calculated separately according to the tax rate table.
(2) Continue the implementation of preferential policies such as allowances for foreign individuals, incentives for the head of central enterprises, and separate tax calculation until December 31, 2023.
[Policy Basis]
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of the Annual One-time Bonus and Other Preferential Individual Income Tax Policies (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 42 of 2021)
(2) The Ministry of Finance Announcement of the State Administration of Taxation on Continuing the Implementation of Preferential Individual Income Tax Policies such as Allowances and Subsidies for Foreign Individuals (Announcement No. 43 [2021] of the Ministry of Finance and State Administration of Taxation)
6. Cancellation of port construction fees Contents:
The port construction fee will be cancelled from January 1, 2021. The port construction fees owed in previous years shall be collected in full by the relevant collection entities and liquidated in a timely manner, and shall be handed over to the state treasury in full according to the channels prescribed by the financial department.
[Policy Basis]
"Announcement of the Ministry of Finance on Cancelling Port Construction Fees and Adjusting Policies Related to the Civil Aviation Development Fund" (Ministry of Finance Announcement No. 8, 2021)
7. Adjusting the relevant policies of the Civil Aviation Development Fund Fund payer
[Preferential content]
From April 1, 2021,The collection standard of the civil aviation development fund that should be paid by airlines shall be reduced by 20% on the basis of the 50% reduction in accordance with the "Notice of the Ministry of Finance on Adjusting Policies Relevant to Some Government Funds" (Cai Shui [2019] No. 46).
[Policy Basis]
"Announcement of the Ministry of Finance on Cancelling Port Construction Fees and Adjusting the Policies of the Civil Aviation Development Fund" (Ministry of Finance Announcement No. 8, 2021)
8. Cancellation and exemption of some entry-exit document charges
[Enjoyment subject]
Entry and exit certificate fee payer
[Preferential content]
From June 10, 2021, ordinary passport refilling charges will be cancelled, and Hong Kong and Macao mobile fishing boats, mainland fishermen, Zhuhai and Macao small trade personnel, and Shenzhen transit farmers will be exempted. People's Republic of China entry and exit pass charges.
[Policy Basis]
"The Announcement of the National Development and Reform Commission of the Ministry of Finance on Cancelling and Exempting the Fees for Some Entry and Exit Documents" (Announcement of the National Development and Reform Commission of the Ministry of Finance, No. 22, 2021)
9. Supervision and inspection fees for boilers and pressure vessels in nursing homes Supervisory inspection of boilers and pressure vessels,The fee standard is charged at 50% of this standard.
[Policy Basis]
"Notice of Hebei Provincial Development and Reform Commission and Hebei Provincial Department of Finance on Improving the Policies Related to the Supervision and Inspection of Special Equipment in our Province" (Hebei Development and Reform Public Price ﹝2021﹞769)
10. Cancellation of social maintenance fees2
2html ]
Social maintenance fee payer
[Preferential content]
Social maintenance fee will be cancelled from July 20, 2021.
[Policy basis]
"Decision of the Central Committee of the Communist Party of China and the State Council on Optimizing the Birth Policy and Promoting the Long-term Balanced Development of the Population"
Special equipment inspection and testing fee payer
[Preferential content]
From November 9, 2021, if the number of elevators in a single application for inspection is less than (inclusive) 3 units, continue to follow the official price of Hebei Development and Reform (2021) No. 769 The charging standards stipulated in the document shall be implemented; if the number of elevators in a single declaration for inspection exceeds 3,No more remote fees.
[Policy Basis]
"Supplementary Notice of Hebei Provincial Development and Reform Commission and Hebei Provincial Department of Finance on Policies Related to Special Equipment Supervision and Inspection Charges in Our Province" (Hebei Development and Reform Public Price ﹝2021﹞1535)
Source: Tangshan Finance Bureau
Edited and reviewed: Song Wei
- END -
Tangshan press (tangshanpress)
comprehensive finishing and production｜Please indicate the source for reprinting
The copyright of the above pictures belongs to the author
[Policy Basis]
"Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Policy of Advanced Manufacturing Value-Added Tax Refund at the End of the Period" (Announcement of the State Administration of Taxation of the Ministry of Finance 2021 No. 15)
5. Continue the implementation of annual one-time bonuses and other personal income tax Preferential
[Enjoyment subject]
Individual income tax taxpayer
[Preferential content]
(1) Residents receive a one-time annual bonus. If the regulations are met, they will not be included in the year's comprehensive income before December 31, 2023, and will be a one-time annual bonus. The bonus income is divided by the amount obtained in December and is taxed separately according to the tax rate table.
(2) Continue the implementation of preferential policies such as allowances for foreign individuals, incentives for the head of central enterprises, and separate tax calculation until December 31, 2023.
[Policy Basis]
(1) Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of the Annual One-time Bonus and Other Preferential Individual Income Tax Policies (Announcement of the State Administration of Taxation of the Ministry of Finance, No. 42 of 2021)
(2) The Ministry of Finance Announcement of the State Administration of Taxation on Continuing the Implementation of Preferential Individual Income Tax Policies such as Allowances and Subsidies for Foreign Individuals (Announcement No. 43 [2021] of the Ministry of Finance and State Administration of Taxation)
6. Cancellation of port construction fees Contents:
The port construction fee will be cancelled from January 1, 2021. The port construction fees owed in previous years shall be collected in full by the relevant collection entities and liquidated in a timely manner, and shall be handed over to the state treasury in full according to the channels prescribed by the financial department.
[Policy Basis]
"Announcement of the Ministry of Finance on Cancelling Port Construction Fees and Adjusting Policies Related to the Civil Aviation Development Fund" (Ministry of Finance Announcement No. 8, 2021)
7. Adjusting the relevant policies of the Civil Aviation Development Fund Fund payer
[Preferential content]
From April 1, 2021, the collection standard of the civil aviation development fund that should be paid by airlines will be collected in accordance with the "Notice of the Ministry of Finance on Adjusting Policies Related to Some Government Funds" (Financial Tax [2019] ] 46) on top of the 50% reduction, and then a further 20% reduction.
[Policy Basis]
"Announcement of the Ministry of Finance on Cancelling Port Construction Fees and Adjusting the Policies of the Civil Aviation Development Fund" (Ministry of Finance Announcement No. 8, 2021)
8. Cancellation and exemption of some entry-exit document charges
[Enjoyment subject]
Entry and exit certificate fee payer
[Preferential content]
From June 10, 2021, ordinary passport refilling charges will be cancelled, and Hong Kong and Macao mobile fishing boats, mainland fishermen, Zhuhai and Macao small trade personnel, and Shenzhen transit farmers will be exempted. People's Republic of China entry and exit pass charges.
[Policy Basis]
"The Announcement of the National Development and Reform Commission of the Ministry of Finance on Cancelling and Exempting the Fees for Some Entry and Exit Documents" (Announcement of the National Development and Reform Commission of the Ministry of Finance, No. 22, 2021)
9. Supervision and inspection fees for boilers and pressure vessels in nursing homes For the supervision and inspection of boilers and pressure vessels, the charging standard shall be charged according to 50% of this standard.
[Policy Basis]
"Notice of Hebei Provincial Development and Reform Commission and Hebei Provincial Department of Finance on Improving the Policies Related to the Supervision and Inspection of Special Equipment in our Province" (Hebei Development and Reform Public Price ﹝2021﹞769)
10. Cancellation of social maintenance fees2
2html ]
Social maintenance fee payer
[Preferential content]
Social maintenance fee will be cancelled from July 20, 2021.
[Policy basis]
"Decision of the Central Committee of the Communist Party of China and the State Council on Optimizing the Birth Policy and Promoting the Long-term Balanced Development of the Population"
Special equipment inspection and testing fee payer
[Preferential content]
From November 9, 2021, if the number of elevators in a single application for inspection is less than (inclusive) 3 units, continue to follow the official price of Hebei Development and Reform (2021) No. 769 The charging standards stipulated in the document shall be implemented; if the number of elevators in a single declaration and inspection exceeds 3, the remote fee will no longer be charged.
[Policy Basis]
"Supplementary Notice of Hebei Provincial Development and Reform Commission and Hebei Provincial Department of Finance on Policies Related to Special Equipment Supervision and Inspection Charges in Our Province" (Hebei Development and Reform Public Price ﹝2021﹞1535)
Source: Tangshan Finance Bureau
Edited and reviewed: Song Wei
- END -
Tangshan press (tangshanpress)
comprehensive finishing and production｜Please indicate the source for reprinting
The copyright of the above pictures belongs to the author
