What is the national tax policy?

Legal analysis: the pilot scope of small-scale taxpayers issuing special VAT invoices by themselves has expanded from accommodation, forensic consulting, construction, industry, information transmission, software and information technology services to leasing and business services, scientific research and technical services, residential services, repairs and other services. If the above-mentioned taxpayers need to issue special VAT invoices in case of VAT taxable behavior, they can voluntarily use the VAT invoice management system to issue them themselves.

Legal basis: Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC) can exempt or reduce the enterprise income tax on the following incomes of enterprises: (1) income from agricultural, forestry, animal husbandry and fishery projects; (two) the investment and operating income of public infrastructure projects supported by the state; (three) income from engaging in qualified environmental protection, energy saving and water saving projects;

(4) Income from qualified technology transfer; (5) Income as stipulated in the third paragraph of Article 3 of this Law.