Zhongxin Finance, March 29th, a few days ago, the General Office of the Shanghai Municipal People's Government issued the "Several Policies and Measures for Shanghai to Fight the Epidemic and Help Enterprises to Promote Development", proposing to reduce the burden on various enterprises and implement large-scale value-added tax refunds and other measures. .
The "Measures" require that a large-scale tax refund policy be implemented for the remaining value-added tax credits, giving priority to small and micro enterprises. For small and micro enterprises and individual industrial and commercial households that pay taxes in accordance with the general tax calculation method, the remaining tax credits should be reserved before the end of June 2022. A one-time full refund, and the incremental tax credits will be refunded in full monthly from April 1, 2022.
The "Measures" also propose that small and micro enterprises and individual industrial and commercial households that lease state-owned houses to engage in production and business activities will be exempted from rent for 3 months in 2022. If the business activities are seriously affected, the rent will be exempted for another 3 months, and the total rent for the whole year will be exempted for 6 months.
Encourage large-scale commercial buildings, shopping malls, parks and other market operators to appropriately reduce or exempt rents for tenants operating in entities on the basis of negotiation.
At the same time, small-scale taxpayers will be exempted from value-added tax in stages, and the annual taxable income of small and low-profit enterprises with an annual taxable income of more than 1 million yuan but not more than 3 million yuan will be halved. Increase the proportion of deductions to 100%, and increase the pre-tax deduction of equipment and appliances for small, medium and micro enterprises.
For taxpayers who file monthly returns, the deadline for filing tax returns in March 2022 will be extended from March 15 to March 31. Affected by the epidemic, those who still have difficulties in filing tax returns within the tax filing deadline in March 2022 may file a tax return in accordance with the law. The tax authority applies for the extension of the declaration.
(over)