Small and micro enterprises "six taxes and two fees" reduction and exemption policy expanded
The applicable subjects are expanded from small-scale taxpayers of value-added tax to small low-profit enterprises and individual industrial and commercial households
Beijing, March 4 (Reporter Zeng Jinhua) The Ministry of Finance and the State Administration of Taxation issued the "Announcement on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and Micro Enterprises on the 4th. The applicable subjects for the reduction of "six taxes and two fees" within the range will be extended from small-scale VAT taxpayers to small low-profit enterprises and individual industrial and commercial households, and the implementation period will be from January 1, 2022 to December 31, 2024.
"Six taxes and two fees" refers to resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding stamp tax on securities transactions), cultivated land occupation tax, education surcharge, and local education surcharge.
Allowing local governments to reduce the "six taxes and two fees" within a certain range is an important part of the policy measures to reduce taxes and fees.
The two departments issued an announcement clarified that the people's governments of the 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. "Six taxes and two fees" are levied.
According to the announcement, small-scale value-added tax taxpayers, small low-profit enterprises and self-employed industrial and commercial households who have enjoyed other preferential policies of "six taxes and two fees" in accordance with the law can enjoy the above-mentioned preferential policies in addition to tax reduction.
Among them, the “small and low-profit enterprises” mentioned in the announcement refer to 3 enterprises engaged in non-restricted and prohibited industries by the state, and at the same time, the annual taxable income does not exceed 3 million yuan, the number of employees does not exceed 300, and the total assets do not exceed 50 million yuan. condition of the enterprise.
This year, my country will implement new and stronger tax cuts and fee reductions, and a series of policy measures have been clarified in the near future.
For example, to extend the phased tax deferral policy, to postpone the payment of some taxes and fees for small, medium and micro enterprises in the manufacturing industry implemented in the fourth quarter of last year for 6 months; to increase the pre-tax deduction of equipment and appliances for small and medium-sized enterprises; to continue the service industry VAT credit policy; etc.
"This year, the Party Central Committee and the State Council have deployed and implemented a combined and large-scale tax and fee reduction policy, focusing on supporting the development of small and medium-sized enterprises, individual industrial and commercial households, and manufacturing, and helping difficult industries tide over difficulties. The tax department will take a series of effective measures. The measures ensure that the policy is implemented in detail, and contribute tax power to serve the overall situation of 'six stability' and 'six guarantees' and stabilize the macroeconomic market." said Cai Zili, director of the Revenue Planning and Accounting Department of the State Administration of Taxation.