The latest tax policy in 2023

The latest tax policy in 2023 is: 1. VAT exemption policy: the monthly sales amount is below 654.38+million, and the quarterly sales amount is below 300,000, which is exempt from VAT. 2. Tax reduction and exemption policy for small-scale taxpayers: VAT is exempted for monthly sales below 654.38+10,000 and quarterly sales below 300,000. 3. Increase the R&D expense deduction ratio: the domestic R&D expense deduction ratio will be increased from 50% to 100%, while the foreign R&D expense deduction ratio will remain unchanged. 4. Allow the manufacturing industry to refund the incremental VAT allowance in full every month. 5. Reduce the "six taxes and two fees", and reduce the resource tax, urban maintenance and construction tax, stamp duty, urban land use tax, education surcharge and local education surcharge by 50%. 6. Raise the upper limit of annual taxable income of small and meager profit enterprises enjoying preferential corporate income tax. 7. Adjust the range of taxpayers who pay enterprise income tax in advance. 8. Expand the scope of application of punitive damages for infringement of intellectual property rights such as patents. 9. Improve the evaluation threshold of technicians' titles in some fields. 10. Personal income tax in some areas is subject to "progressive" tax rate. 1 1. Optimize the drug procurement mechanism, such as pre-pricing arrangements. 12. Increase the collection and payment of social security fees. 13. Social security fees are deferred in stages in catering, accommodation, tourism, transportation and other industries. 14. Extend the phased deferment period of enterprise pension insurance, unemployment insurance and industrial injury insurance. 15. For enterprises in manufacturing, scientific research and technical services, software and information technology services, ecological protection and environmental governance, agriculture and other industries, in the fourth quarter of this year, the contribution ratio of enterprises in the above five industries, small and micro enterprises in other industries, and individual industrial and commercial households will be reduced from 20% to 16%. 16. reduce the average tariff of broadband and private lines for SMEs 10%. 17. The unit payment of basic medical insurance for urban workers (including maternity insurance) was reduced from the original 6 yuan per person per month to 5 yuan per person per month; The payment ratio is not higher than the current 19%.