China News Service, Beijing, May 21 (Reporter Zhao Jianhua) The State Administration of Taxation of China recently updated and released the "Guidelines for Preferential Tax and Fee Policies for "Mass Entrepreneurship? There are four guidelines for preferential tax and fee policies, including the Guidelines for Preferential Tax and Fee Policies for Software Enterprises and Integrated Circuit Enterprises, and the Guidelines for Preferential Tax and Fee Policies for Supporting Rural Revitalization (hereinafter collectively referred to as the "Guidelines").

  The State Administration of Taxation introduced on the 21st that this update adds the newly introduced preferential tax and fee policies after the release of the last "Guidelines", especially the new combined tax and fee support policy launched in 2022; Some preferential tax and fee policies have been deleted; the implementation period of some preferential tax and fee policies has been extended, such as phased VAT exemption for small-scale taxpayers of value-added tax, preferential taxes and fees for key groups in entrepreneurship and employment, and tax incentives for investment in start-up technology-based enterprises, etc.

  Among them, the "Guidelines for Preferential Tax and Fee Policies for "Mass Entrepreneurship? Mass Innovation" focuses on the main links and key areas of innovation and entrepreneurship, and sorts and merges them into 120 preferential tax and fee policies and measures, covering the entire life cycle of enterprise start-up, growth and maturity.

The "Guidelines for Preferential Tax and Fee Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households" has sorted out 39 preferential tax and fee policies for small and micro enterprises and individual industrial and commercial households from three aspects: reducing burden, promoting financing, and helping entrepreneurship.

The "Guidelines for Preferential Tax and Fee Policies for Software Enterprises and Integrated Circuit Enterprises" highlights the support for the development of software enterprises and integrated circuit enterprises, and has organized and formed 21 preferential tax and fee policies for software enterprises and integrated circuit enterprises.

The "Guidelines for Preferential Tax and Fee Policies for Rural Revitalization" has sorted out 109 preferential tax and fee policies for rural revitalization from six aspects: supporting rural infrastructure construction, promoting the development of rural characteristic industries, and promoting regional coordinated development.

  The State Administration of Taxation stated that it will continue to improve the implementation of tax and fee policies, continuously innovate measures to facilitate tax and fee services, accurately push tax and fee preferential policies, continue to optimize the tax business environment, and further cultivate and stimulate the vitality of market players.

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