Zhongxin Finance, March 4th. The Ministry of Finance issued an announcement on the 4th on the further implementation of the "six taxes and two fees" reduction and exemption policy for small and micro enterprises.
According to the announcement, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall determine according to the actual situation of the region and the needs of macro-control, and reduce the resource tax within 50% of the tax amount for small-scale value-added tax taxpayers, small and low-profit enterprises and individual industrial and commercial households. , Urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax and education surcharge, and local education surcharge.
The announcement shows that small-scale value-added tax taxpayers, small low-profit enterprises and self-employed industrial and commercial households have legally enjoyed resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax, cultivated land occupation tax, education surcharge, local education surcharge, etc. Preferential policies can be superimposed to enjoy preferential policies.
The implementation period of the announcement is from January 1, 2022 to December 31, 2024.
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