Tax Planning+Compliance Plan Implementation (Click Consultation)
Tax Support+Large Financial Monthly Award (click Consultation)
Large (VAT/income tax) tax refund policy
Tax policy in 2022-2023
The latest preferential tax policies in 2022 are as follows:
1. Scale increase [Zeng] value tax incentives [you] preferential policies. From April 1 day, 2022 to February 3 1 day, 2022, if the taxable sales income of general taxpayers is subject to the [forever] 3% levy rate, the [party] can apply the tax exemption policy. The tax obligation occurred before March 3, 2022 [year] in [Germany]1day, and it was implemented in accordance with the previous relevant policies and regulations [Guangxi].
In 2008, a [ge] entity can also apply for the policy of sole proprietorship approval and collection. Personal business income tax is levied at the approved tax rate, which is about 1%, and then reduced by half. Eligible technology business incubators, university science parks and maker space [building] incubation service institutions, as well as real estate provided to the incubation objects for their own use, are exempt from personal income tax. Land is exempt from property tax and urban land use tax.
4. Continue to relax the accreditation standards for start-up technology enterprises. Eligible venture capital enterprises and angel investors who invest in individuals shall be deducted from the taxable amount according to a certain proportion of the investment amount.
Preferential policies for enterprise income tax in 2022
According to the relevant laws and regulations of our country, generally speaking, the preferential policies of enterprise income tax in 2022 mainly include: for enterprises, 25% is the most basic tax rate; If the tax payable of small-scale low-profit enterprises is within 6,543.8+0,000 [ten thousand], it shall be multiplied by 25% first and then by the corresponding tax rate; Between 654.38+0 million and 3 million, the tax payable is.
The specific calculation method is [stone]: multiply it by 50% first, and then multiply it by [Cheng] of the corresponding tax rate. From 202 1, 1, to [year] 1, 2022, 3 1, if the annual tax payable by small and low-profit enterprises is less than [na] 1 10,000 yuan, it will be levied by half on the premise of the current preferential policies, that is,/kloc-. The actual tax rate is 1 ten thousand yuan [yuan] to 3 million yuan, before [year ]65438+ 10/in 2023, within the specified time [within]. For the part of [dui] where the taxable amount of small and low-profit enterprises does not exceed 1 10,000 yuan, the calculation method is 25% multiplied by the tax rate of 20%. High-tech [Hebei] enterprises supported by key enterprises or recognized advanced technology service enterprises need to be multiplied by 15% and then multiplied by the corresponding tax rate.
Preferential income tax policies for small and micro enterprises in 2022
1. From April 20221day to February 3, 20221day, small-scale [water] taxpayers with value-added tax shall apply 3% of taxable sales income and be exempted from value-added tax; Item 3% VAT will not be levied for the time being.
2. The annual tax payable of small and low-profit enterprises is reduced by 25% and included in the tax payable, and the enterprise income tax is paid at the rate of 20%.
3. Self-employed individuals who are included in [China] small and micro enterprises can still enjoy the approved preferential tax collection, and the tax payable does not exceed 1, and [Ge] personal income tax is levied by half.
4. Small and micro enterprises (including [wealthy] individuals) are ordinary taxpayers [handsome] and can [can] enjoy VAT exemption. If a special ticket is issued for Kay, the preferential policy will be paid at the rate of 3%.
legal ground
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" for Small and Micro Enterprises (AnnouncementNo. Ministry of Finance, State Administration of Taxation [Tax ]2022 [No.] 10)
Announcement of State Taxation Administration of The People's Republic of China on Further Implementing Six Taxes and Two Fees for Small and Micro Enterprises (State Taxation Administration of The People's Republic of China Announcement No.3, 2022)
From 65438+1October 1 [ri] in 2022 to 65438+February 3 1 in 2024, general taxpayers who meet the requirements of small-scale low-profit enterprises [de] can reduce or exempt the resource tax within the scope of 50% taxation. Urban maintenance and construction tax, property tax, urban land use tax and stamp duty
The latest preferential income tax policies for general taxpayers 2022
Offer 1: During the period from June 65438+1 October1to June 65438+February 3 1 2024, general taxpayers can reduce or exempt the resource tax [water], urban maintenance and construction tax, real estate tax, urban land use tax and stamp duty (if they meet the requirements of small and low-profit enterprises).
Policy basis:
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small Enterprises (AnnouncementNo. 10, Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022)
Announcement of State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and Micro Enterprises (State Taxation Administration of The People's Republic of China Announcement No.3, 2022)
Preferential 2: General VAT taxpayers who meet the requirements of small and micro enterprises or manufacturing industries can [yi] enjoy the refund of residual tax or incremental tax [tui].
First of all, we must judge whether we belong to [Zhu] small and micro enterprises. This small and micro enterprise is neither a small-scale profit-making enterprise that collects enterprise income tax nor a small-scale taxpayer that enjoys exemption from value-added tax. It is in line with the classification standard of [medium] small enterprises (Ministry of Industry and Information Technology Lianqi [2011] No.300) and the financial industry. If you are within the range of these indicators, then you have met the first condition.
If it is neither a small enterprise [qi] nor a micro enterprise [shi], but a medium-sized or large enterprise, it is necessary to judge whether [pan] belongs to "manufacturing [zhi]" and "scientific [xue] research and technology" in the classification of national [guo] and non-governmental [ji] industries [fen].
Next, Lai must meet the conditions that the tax credit rating is A or B; Failing to defraud tax refund, defrauding export tax refund or falsely issuing special invoices for value-added tax within 36 months before applying for tax refund, and being punished by tax authorities for tax evasion for more than two times; There are also [Zheng] items for immediate refund after the levy, and [Xi 'an] April 1, 20 19.
Only after meeting the above conditions can you enjoy the [Xiang] VAT refund policy.
Preferential tax policies for general taxpayers in 2022
First of all, answer directly.
Among ordinary taxpayers, [medium] small and micro enterprises can enjoy six taxes and two fees halved [forbidden] collection. The [medium] small and micro enterprises among the [accepted] general taxpayers will be fully refunded before June this year. Generally speaking, the R&D expenses of small and medium-sized science and technology enterprises will increase from 75% to 100%. Under normal circumstances, small and micro enterprises pay income tax according to their profits within 6,543.8+0,000 yuan, and the part of 6,543.8+0,000-3,000,000 [points] pays income tax directly at 5%, thus reducing the income tax burden of ordinary taxpayers for small and medium-sized enterprises [qi].
2. What [na] taxes do ordinary taxpayers need to pay?
1, VAT payable;
2. Enterprise income tax;
3. Personal income tax;
4. Stamp duty;
5. Additional education expenses;
6. Additional local education;
7. Water conservancy fund;
8. Trade Union Reserve Fund;
9. Disability security fund [gold] (paid three years after its establishment);
10, urban maintenance [Hu] construction [construction] tax.
Reduction of enterprise income tax for small and meager profit enterprises.
Applicable conditions:
Enterprises engaged in unrestricted [zhi] and prohibited industries and meeting the three conditions of annual taxable income not exceeding 3 million yuan, employees [shu] not exceeding 300 people and total assets not exceeding 50 million yuan.
Preferential [your] policy:
1, 202 1, 1, 1, 2022, 12, 3 1, 2022 The annual taxable income of small [emerging] enterprises shall not exceed 1 10,000.
2. From June 65438+1 October 1 day, 2022 to February 3 1 day, 2024 [ri], the income tax of some small and low-profit enterprises whose annual taxable income [dei] exceeds110,000 but does not exceed [chao] 3 million.
Policy analysis:
1. If an enterprise establishes a branch without legal person status, it shall calculate the number of employees, total assets and annual taxable income, and judge whether it meets the requirements of small-scale low-profit enterprises according to the total amount.
2. When small and low-profit enterprises pay enterprise income tax in advance, the total assets, the number of employees, the annual taxable income and other indicators shall be judged according to the year-end situation of the current period.