At present, my country's economic development is facing triple pressures of shrinking demand, supply shocks, and weakening expectations. The tax reduction and fee reduction policy is an effective "pressure reducing valve" that helps stabilize market entities and thereby stabilize the fundamentals of the economy. In 2022, the state will implement a new combined tax and fee support policy to provide tax and fee support for market entities, especially small and medium-sized enterprises, individual industrial and commercial households, manufacturing, and industries with special difficulties. The tax will be reduced and confidence will be increased.
The portal website and WeChat public account of the Yunnan Provincial People's Government launched the "38 Tax and Fee Reductions in 2022" column, focusing on tax reduction and fee reduction related policies to help enterprises and individuals better understand the policies, master the policies, and make good use of the policies. The maximum Release policy dividends to a greater extent, stimulate market vitality, and stabilize market confidence.
[Enjoyment subject]
Resident individuals who obtain comprehensive income.
[Discount content]
If the comprehensive income obtained by a resident individual does not exceed 120,000 yuan and needs to be settled and paid back tax, or if the amount of annual settled tax paid does not exceed 400 yuan, the resident individual can No need to handle the final settlement and settlement of comprehensive personal income tax. Except for the situation where the withholding agent fails to withhold and pay prepayment of taxes in accordance with the law when a resident individual obtains comprehensive income.
[Policy implementation period]
The implementation period has been extended to December 31, 2023
[Policy basis]
"Announcement of the Ministry of Finance and the State Administration of Taxation on relevant policy issues related to the final settlement and settlement of comprehensive income of individual income tax" (Announcement of the Ministry of Finance and the State Administration of Taxation) No. 94 of 2019)
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"Announcement of the Ministry of Finance and the State Administration of Taxation on the continuation of the implementation of preferential personal income tax policies such as one-time bonuses throughout the year" (Announcement No. 42 of the Ministry of Finance and the State Administration of Taxation of 2021)
△ Recognize the QR code to view the original file
[Processing method]
Make your own judgment, declare for enjoyment, and retain relevant information for future reference.
Source: Yunnan Provincial People’s Government Website Yunnan Provincial Department of Finance
