Zhongxin Finance, February 18th. On the 18th, the "Several Policies for Promoting the Steady Growth of the Industrial Economy" (hereinafter referred to as "Several Policies") issued by 12 departments including the National Development and Reform Commission were announced to the public.
Among them, the fiscal tax policy includes extending the phased tax deferral policy and reducing the social security burden of enterprises.
The "Several Policies" propose to increase the pre-tax deduction of equipment and appliances for small and medium-sized enterprises. The equipment and appliances newly purchased by small and medium-sized enterprises with a unit value of more than 5 million yuan in 2022 can choose a one-time pre-tax deduction for the depreciation period of 3 years. The depreciation period of 4 years, 5 years and 10 years can be deducted by half; enterprises can enjoy preferential treatment on a quarterly basis, and the losses formed by insufficient deduction in the current year can be carried forward and deducted in the next 5 tax years according to regulations.
According to the "Several Policies", the scope of small, medium and micro enterprises to which the policy is applicable: First, the information transmission industry, construction industry, leasing and business service industry, the standard is less than 2,000 employees, or operating income of less than 1 billion yuan, or total assets of 1.2 billion yuan The second is real estate development and operation, the standard is that the operating income is less than 2 billion yuan or the total assets are less than 100 million yuan; the third is other industries, the standard is that the number of employees is less than 1,000 or the operating income is less than 400 million yuan.
The "Several Policies" also propose to extend the phased tax deferral policy, and to postpone the payment of some taxes and fees for small, medium and micro enterprises in the manufacturing industry in the fourth quarter of 2021 for 6 months; continue to implement new energy vehicle purchase subsidies, charging Facility awards and subsidies, and preferential policies for vehicle and vessel tax reduction and exemption.
Expand the scope of the applicable subjects of the local "six taxes and two fees" reduction and exemption policy, and increase the income tax reduction and exemption for small and low-profit enterprises.
Reduce the social security burden of enterprises, and continue to implement the policy of reducing unemployment insurance and work-related injury insurance premiums in stages in 2022.
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