NO.1
1. Implement policies such as additional value-added tax deduction, tax exemption for small-scale taxpayers, " six taxes and two fees " reduction and expropriation, corporate income tax reduction, tax deduction for key groups, and pre-tax deduction for equipment and equipment of small and medium-sized enterprises.
1. Additional deduction preferential policies for value-added tax in production and life services
Policy content: In 2022, taxpayers in production and life services can deduct input tax amounts in the current period will continue to deduct additional deductions of taxable amounts at 10% and 15% respectively.
Applicable subject: general taxpayers in production and life services
declaration time: 2022 monthly declaration collection period
declaration method: online declaration - declare through "Guizhou Provincial Electronic Taxation Bureau"
offline declaration - Guiyang Gui'an tax service halls
consultation phone number: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-88901306
2. VAT small-scale taxpayers are exempt from VAT for phased exemption from VAT
Policy content: As of December 31, 2022, small-scale taxpayers of VAT will apply to taxable sales revenue of with 3% collection rate , and will be exempt from VAT; prepayment of VAT items with 3% pre-payment rate will be applied to 3% pre-payment rate , and the prepayment of VAT will be suspended.
Applicable subject: VAT small-scale taxpayer
declaration time: monthly or quarterly declaration collection period (deadline December 31, 2022)
declaration method: online declaration - declare through "Guizhou Provincial Electronic Taxation Bureau"
offline declaration - Guiyang Gui'an tax service halls
consultation phone number: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-88901306
3. "Six Taxes and Two Fees" Reduction Policy
Policy Content: From 2022 to 2024, small-scale taxpayers, small and micro-profit enterprises and individual industrial and commercial households will be subject to 50% tax reduction. If you have enjoyed other preferential policies for "Six Taxes and Two Fees" in accordance with the law, you can enjoy it in combination.
Applicable subjects: small-scale value-added tax taxpayers, small micro-profit enterprises, individual industrial and commercial households
declaration time: as of December 31, 2024 (the policy implementation period shall be subject to the tax period)
declaration method: Online declaration - declaration through "Guizhou Provincial Electronic Taxation Bureau"
offline declaration - Guiyang Gui'an tax service halls
consultation phone number: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-88901306
4. Income Tax Reduction Policy for Small and Micro Profit Enterprises
Policy Content: From January 1, 2021 to December 31, 2022, for the part of the annual taxable income of small and microprofit enterprises in the service industry, the part of the taxable income of does not exceed 1 million yuan, the part of the taxable income of small and microprofit enterprises in the service industry, the company's income tax will be paid at a tax rate of 20%. On this basis, the corporate income tax will be levied at a halve; for the part of the annual taxable income of individual industrial and commercial households in the service industry, the halve will be levied at a halve on the basis of the current preferential policies. As of December 31, 2024, for small and micro-profit enterprises in the service industry, the annual taxable income of more than RMB 1 million but not more than RMB 3 million, the taxable income will be reduced by 25%, and the corporate income tax will be paid at a tax rate of 20%.
Applicable subject: Small and micro-profit enterprises
Declaration time: During the corporate income tax declaration period (deadline December 31, 2022)
Declaration method: Online declaration - declare through the "Guizhou Provincial Electronic Taxation Bureau"
Offline declaration - Guiyang Gui'an tax service halls
Consultation phone number: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-88901306
5. Tax and fee deduction policy for key groups
Policy content: Before December 31, 2025, for key groups who comply with the regulations, those who engage in individual business shall deduct the actual value-added tax, urban maintenance and construction tax that should be paid in that year in order to be paid in 14,400 yuan per household per year within 3 years (36 months) from the month when the individual industrial and commercial household registration is handled, the actual value-added tax, urban maintenance and construction tax, education fee surcharge, local education surcharge and personal income tax will be deducted in turn in order from 3 years (36 months). Enterprises recruit key groups that meet the regulations. From the month when signing the labor contract and paying social insurance, a fixed amount of RMB 7,800 per person per year will be deducted in order according to the actual number of people recruited within three years. Value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax will be deducted in turn according to the actual number of people recruited.
applicable subject: people who meet the requirements are those who have registered poor people, those who hold " Employment and Entrepreneurship Certificate " (noted "Tax Policy for Self-Entrepreneurship" or "Tax Policy for Self-Entrepreneurship in Graduation Year") or " Employment and Unemployment Registration Certificate " (noted "Tax Policy for Self-Entrepreneurship"), specifically include: (1) Poor people who have registered poor people who have been included in the National Poverty Alleviation and Development Information System; (2) Human Resources The source social security department, public employment service agency, , registered unemployed persons who have been unemployed for more than half a year; (3) zero-employment family, , registered unemployed persons who enjoy the minimum living security of urban residents in , and , and the working age of the family; (4) College graduates within the graduation year, college graduates refer to fresh graduates of ordinary universities and adult universities that implement higher education; the graduation year refers to the natural year where they graduate, that is, from January 1 to December 31.
declaration time: During the monthly or quarterly declaration collection period (deadline December 31, 2025)
declaration method: Online declaration - declare through "Guizhou Provincial Electronic Taxation Bureau"
offline declaration - Guiyang Gui'an tax service halls
consultation phone number: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-88901306
6. Pre-tax deduction policy for equipment and equipment for small and medium-sized enterprises
Policy content: In 2022, the newly purchased equipment and equipment worth more than 5 million yuan by small and medium-sized enterprises, the depreciation period is 3 years, and the depreciation period can be halved. Enterprises can enjoy discounts on a quarterly basis. Losses caused by insufficient deductions in the current year can be carried forward and deducted in the next 5 tax years as required. Market entities in the service industry that meet the conditions can enjoy it.
Applicable subject: Small and medium-sized enterprises
Application time: Enjoy discounts according to quarterly period, and losses caused by insufficient deductions in the current year can be carried forward and deducted in the next 5 tax years as required.
declaration method: Online declaration - declare through "Guizhou Provincial Electronic Taxation Bureau"
offline declaration - Guiyang Gui'an tax service halls
consultation phone number: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-88901306
NO.2
2. For the income tax and other "five taxes and two fees" that are deferred in the early stage of the manufacturing industry, the income tax and other "five taxes and two fees" will be delayed after the expiration of the deadline from September 1st. Policy content: including corporate income tax, personal income tax withholding and payment, domestic value-added tax, domestic consumption tax and attached urban maintenance and construction tax, education surcharge, and local education surcharge, basically covering the main taxes and fees paid by enterprises. Applicable subjects: Small and medium-sized enterprises in manufacturing, individual industrial and commercial households, Application time: The system is automatically extended, no need to declare Application method: Online declaration - declare through "Guizhou Provincial Electronic Taxation Bureau" Offline declaration - Guiyang Gui'an tax service halls Consultation phone number: Guiyang Municipal Taxation Bureau 0851-12366 Gui'an New District Taxation Bureau0851-88901306 NO.3
3. Real estate tax and urban land use tax are temporarily exempted from taxpayers' own use of small and medium-sized enterprises with production and operation difficulties, small and micro-profit enterprises, individual industrial and commercial households, wholesale and retail industries, accommodation and catering industries, as well as transportation, warehousing and postal industries.
Policy content: In 2022, real estate and land used by small and medium-sized enterprises, small and micro-profit enterprises and individual industrial and commercial households with production and operation difficulties will be exempted from 3 months of property tax and urban land use tax. For wholesale and retail, accommodation and catering industries that have difficulties in production and operation, as well as real estate and land used by taxpayers for taxpayers' own use, such as transportation, warehousing and postal industries, three-month real estate tax and urban land use tax, , in 2022.
Applicable subjects: small and medium-sized enterprises, small and micro-profit enterprises and individual industrial and commercial households with production and operation difficulties; wholesale and retail industries, accommodation and catering industries, as well as transportation, warehousing and postal industries with production and operation difficulties
declaration time: before December 31, 2022 (the policy implementation period shall be subject to the tax period)
declaration method: online declaration - declaration through "Guizhou Provincial Electronic Taxation Bureau"
offline declaration - Guiyang Gui'an tax service halls
consultation phone number: Guiyang Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau0851-88901306
NO.4
4. For all types of production and operation entities that have been recruiting migrant workers returning home for more than half a year since this year, a one-time subsidy will be issued at the standard of 500 yuan per person. The policy implementation period will be until June 30, 2023. Applicable subjects: Since 2022, all kinds of production and operation entities have been recruited to return migrant workers who have been stably employed for more than half a year. Application time: Before June 30, 2023 Application method: All kinds of production and operation entities that meet the conditions will go to the county (city, district) for the registered place of human resources and society. The guarantee department shall apply and provide the following materials: the one-time subsidy application form for newly recruited migrant workers returning home, the original and copy of the business license, the list of recruited personnel and the identity certificate of migrant workers returning home, the copy of the recruited personnel ID card, the copy of the labor contract or labor agreement, the half-year salary payment details, the basic account information established in the bank (including the enterprise needs to be stamped with the official seal of the enterprise, and the individual industrial and commercial households need to be signed and confirmed by the person in charge of their business). The social insurance payment details account (note) may not be provided and will be checked internally by the human resources and social security department. After review by the human resources and social security department, it will be allocated to the institution's bank account according to regulations. Consultation hotline: Guiyang Municipal Human Resources and Social Security Bureau 0851-87988558, 85807310 NO.5
5. For enterprises that recruit college graduates in 2022, sign labor contracts and participate in unemployment insurance, a one-time job expansion subsidy will be given at the standard of 1,500 yuan per person. The one-time employment subsidy will not be enjoyed repeatedly. The policy implementation period will be until the end of this year. Applicable subject: For enterprises that recruit graduates from ordinary colleges and universities who have graduated from January to December 2022 and have obtained graduation certificates from ordinary universities, sign a labor contract and pay unemployment insurance premiums for them for more than one month, Application time: 1 before December 31, 2022 Application method: 1. Free of application is enjoyed. The "free application and enjoyment" method can be adopted, and in accordance with the principle of "convenience, speed, standardization and safety", one-time job expansion subsidies can be issued to qualified enterprises.The information of local new insured persons can be compared with the "ID verification interface for fresh graduates of ordinary colleges and universities" provided by the Ministry and Provincial Human Resources and Social Security Business Collaboration Platform on a monthly basis. If the insured person is a graduate of ordinary colleges and universities in the graduation year, the one-time job expansion subsidy funds will be distributed to the employer's corporate account. For enterprises that do not have a public account, the funds can be distributed to the social insurance premium account of the enterprise provided by the local tax department. 2. Enterprise application. Unemployment insurance agencies in various places should open service windows to facilitate enterprises to apply for one-time job expansion subsidies on their own. The agency must verify the unemployment insurance participation of ordinary college graduates in the graduation year recruited by the enterprise through the local information system. The identity of ordinary college graduates in the year of graduation can be determined by the agency in coordination with the education department at the same level, or verify it through the "Identity Verification Interface for Fresh Graduates of Ordinary Colleges and Universities" internal business collaboration platform of the Ministry of Human Resources and Social Security. The handling agency must complete the completion within 30 days after receiving the application from the company. Consultation hotline: Guiyang Municipal Human Resources and Social Security Bureau 0851-84819808 NO.6
6. For enterprises that recruit college graduates within the graduation year, those who meet the conditions will be deducted from each person in accordance with the actual number of recruitment within 3 years according to the actual number of people recruited. Value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax will be deducted in turn in order of 7,800 yuan per person per year.
Applicable subjects: recruiting poor people with registered files, and enterprises that have registered unemployed in public employment service institutions of the human resources and social security department for more than half a year and hold the "Employment and Entrepreneurship Certificate" or "Employment and Unemployment Registration Certificate" (noted "Enterprise Tax Absorption Policy").
declaration time: If a taxpayer uses one tax period for one month or quarter, he/she shall declare taxes within 15 days from the date of expiration, and apply for tax preferential exemption when filing taxes
declaration method: Online declaration - declare through "Guizhou Provincial Electronic Taxation Bureau"
offline declaration - Guiyang Gui'an tax service halls
consultation phone number: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-88901306
NO.7
7. Human resources service agencies, labor companies, , labor cooperatives, labor economics and other market entities organize employment for poverty-stricken people, rural low-income people, and relocated people, assist in signing labor contracts for more than one year and paying social insurance premiums for more than three months or more, a one-time tracking service subsidy will be given at the standard of 500 yuan per person.
Applicable subjects: organize employment for people who have been lifted out of poverty, rural low-income people, and relocated people, assist in signing labor contracts for more than one year and paying social insurance premiums for more than 3 months or more in accordance with the law
Application time: Before December 31, 2025
Application method: Market entities that meet the conditions apply for a one-time tracking service subsidy from the local human resources and social security department, and provide the following materials: subsidy application form, original and copy of business licenses of enterprises or individual industrial and commercial households, basic account information established in the bank, labor contract, and social security certificate materials for more than 3 months. After review by the human resources and social security department, it will be allocated to the institution's bank account according to regulations.
consultation hotline: Guiyang Municipal Human Resources and Social Security Bureau 0851-87988558, 85807310
NO.8
8. Implement phased enterprise employee pension insurance premiums, unemployment insurance premiums and work-related injury insurance premiums for enterprises in five extreme poverty industries, including catering, retail, tourism, civil aviation, highway, water, railway transportation, etc. The pension insurance premium for employees of enterprises will be deferred until the end of December 2022, and the unemployment insurance premium and work-related injury insurance premium will be deferred until the end of May 2023. The late payment fee will be exempted during the period of deferred payment. Applicable entities: catering, retail, tourism, civil aviation, highway, water and railway transportation, five industries: enterprises in extreme poverty. declaration time: before December 31, 2022 declaration method: Online declaration - declare through "Guizhou Province Social Insurance Online Service System " offline declaration - Guiyang Gui'an social insurance agency service hall consultation phone number : Guiyang Social Security Collection and Payment Management Center 0851-85877602 NO.9
9. Water supply, power and gas supply enterprises are encouraged to implement the "unstop supply of arrears" measures for water, electricity and gas use for small and micro enterprises and individual industrial and commercial households that are temporarily affected by the epidemic and have temporary production and operation difficulties. They will set up a 6-month delayed payment period, and will be exempted from arrears and late payment fees during the delayed payment period.
1. Water supply implements "unstop supply of arrears" measures
Applicable subjects: small and micro enterprises and individual industrial and commercial households
Application time: Before December 31, 2022
Application method: Guiyang Gui'an water supply business halls, various regions politics Service Center water supply service window application
consultation phone number: Water supply service hotline 0851-96015
2. Power supply implements the "unstop supply of arrears" measures
Applicable subject: small and micro enterprises and individual industrial and commercial households
Application time: 2022 November Before the 30th of the month,
declaration method: Small and micro enterprises or individual industrial and commercial households issue an application that must enjoy "unstop supply of arrears", and issue a "repayment agreement" for repayment of arrears, and submit it to the business hall or customer manager of the power supply area to the business hall or the customer manager's office of the power supply area
consultation hotline: Power supply service hotline 0851-95598
3. The gas supply implements "no arrears" Supply suspension measures
Applicable subjects: small and micro enterprises and individual industrial and commercial households
Application time: Before December 31, 2022
Application method: Guiyang Gui'an Regional Gas Business Halls and District Government Service Centers gas supply service windows
Consultation phone number: Guizhou Gas Customer Service Hotline 0851-96977
NO.10
10. Implement housing rent reduction and exemption. In 2022, small and micro enterprises and individual industrial and commercial households that rent state-owned houses within the county-level administrative area where the epidemic is located, as well as small and medium-sized enterprises and individual industrial and commercial households that rent state-owned houses of municipal administrative institutions will be reduced and exempted for 6 months in 2022, and other regions will be exempted for 3 months of rent. Each district (city, county, development zone) can coordinate various types of funds to provide appropriate assistance to small and micro service enterprises and individual industrial and commercial households that rent non-state-owned houses. All types of commercial real estate owners and non-state-owned housing rental entities are encouraged and guided to reasonably share the losses caused by the epidemic on the basis of equal consultation, and reduce and exempt rents during the epidemic and postpone rent collection for trapped enterprises and individual industrial and commercial households.
1. House rent reduction policy (lease houses of state-owned enterprises)
Applicable subject: Service industry small and micro enterprises and individual industrial and commercial households that rent the municipal SASAC and municipal finance bureau in 2022, and the service industry, small and micro enterprises and individual industrial and commercial households, which are underway for the supervision of enterprises' own commercial properties,
Application time: Before December 31, 2022,
Application method: Online application - "Gui Shangyi" platform application
Consultation phone number: Guiyang SASAC 0851-87989963html l2
Guiyang Municipal Finance Bureau0851-85806696
2. Housing Rent Reduction Policy (Lease State-owned Houses of Municipal Administrative and Public Institutions)
Applicable Subject: Small and Medium-sized Enterprises and Individual Businesses that Lease State-owned Houses of Municipal Administrative and Public Institutions
Application Time: Before December 31, 2022
Application Method: Online Application - "Gui Shangyi" Platform Application
Consultation Phone: Guiyang Municipal Government Affairs Bureau 0851-87988260
Guiyang Municipal Finance Bureau 0851-85806645
NO.11
11. Support enterprises in difficulty to reduce the housing provident fund contribution ratio and delay the payment of housing provident fund. Implement the flexible contribution ratio of housing provident fund, and enterprises can independently determine the reduction ratio within the range of 5%-12% based on their own operating conditions.If the depositor is really in trouble, he or she can apply for a reduction in the housing provident fund contribution ratio (less than 5%, more than 2%) or delay in the housing provident fund payment according to the "Guiyang City Management Measures for Reducing the Housing Provident Fund Contribution Rate and Delaying Housing Provident Fund Payment".
Applicable subject: Units that have difficulty in depositing housing provident fund
Application time: Before December 31, 2022
Application method: Online application - apply for
offline application - apply for each service window of Guiyang Housing Provident Fund Management Center
Consultation phone number: Guiyang Housing Provident Fund Service Hotline 0851-12329
Source: Guiyang Network
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2 Source: Guiyang Network
