I. New Tax Support Policies
(I) 2022 VAT Ending Allowance Refund Policy
Policy Basis
1. "Announcement of the Ministry of Finance and the State Administration of Taxation on Further Accelerating the Implementation of the Policy of VAT Ending Allowance Refund" (No. 14 of 2022)
2. "Announcement of the Ministry of Finance and the State Administration of Taxation on Announcement on Further Accelerating the Progress of the Implementation of the Policy of Refund of VAT Period-end Allowances (No. 17 of 2022)
3. Announcement of the Ministry of Finance and the State Administration of Taxation on Further Accelerating the Progress of the Implementation of the Policy of Refund of VAT Period-end Allowances on a Continuous Basis (No. 19 of 2022)
4. Announcement (No. 21 of 2022)
(ii) Policy on Pre-Income Tax Deduction for Equipment and Appliances of Micro, Small and Medium Enterprises
Policy Basis
Announcement of the Ministry of Finance and the State Administration of Taxation on the Policies Concerning Pre-Income Tax Deduction for Equipment and Appliances of Micro, Small and Medium Enterprises (No. 12 of 2022)
(iii) Policy on Suspension of Pre-Payment of VAT for Branches of Airline and Railway Transport Enterprises Advance VAT Payment Policy
Policy Basis
Announcement of the Ministry of Finance and the State Administration of Taxation on the Policies Regarding VAT Policies on the Promotion of Relief and Development of Difficult Industries in the Field of the Service Industry (No. 11 of 2022)
(iv) Policy on Exemption of Value-added Tax on the Income from Transportation Services of the Public ***
Policy Basis
Announcement of the Ministry of Finance and the State Administration of Taxation on the Policies on the Announcement on the VAT Policies on Promoting the Relief and Development of Difficult Industries in the Service Sector (No. 11 of 2022)
(v) Policy on Special Additional Deduction for Individual Income Tax on the Care of Infants and Children Under 3 Years of Age
Policy Basis
Notice of the State Council on the Establishment of Special Additional Deduction for Individual Income Tax on the Care of Infants and Children Under 3 Years of Age (Guofa [No.] 8 of 2022 )
(F) VAT Exemption Policy for Small-Scale Taxpayers of Value-Added Tax (VAT)
Basis for Policy
Announcement of the Ministry of Finance and the State Administration of Taxation on the Exemption of Small-Scale Taxpayers of VAT from Value-Added Tax (No. 15 of 2022)
(VII) Policy on Additional Deduction of R&D Expenses for Science and Technology-based Small and Medium-sized Enterprises (SMEs)
Basis for Policy
Announcement of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on Further Increasing the Proportion of Pre-tax Deduction of R&D Expenses of Science and Technology-based Small and Medium-sized Enterprises (No. 16 of 2022)
(viii) Policy of Exemption of VAT on the Income from Courier Collection and Delivery Services
Policy basis
1. (No. 18 of 2022)
2. Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Program of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36)
(ix) Policy of Reducing Vehicle Purchase Tax for Some Passenger Cars
Basis for the Policy
Notice of the Ministry of Finance and the State Administration of Taxation on the Policy of Reducing the Vehicle Purchase Tax for Some Passenger Cars (2022 No. 20)
Policy basis
Basis for the policy (No. 20 of 2022)
(J) Reduction and Exemption Policies of Six Taxes and Two Fees for Small and Micro Enterprises
Basis for Policies
Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementation of the Reduction and Exemption Policies of Six Taxes and Two Fees for Small and Micro Enterprises ( No. 10 of 2022)
(xi) Policy on Reduction and Exemption of Enterprise Income Tax for Small and Micro-profit Enterprises
Policy Basis
Announcement of the Ministry of Finance and the State Administration of Taxation on the Further Implementation of Preferential Policies on the Income Tax for Small and Micro-Enterprises (No. 13 of 2022)
(xii) Policy on the Deferral of Partial Payment of Taxes and Fees for Small, Medium and Micro-Enterprises in the Manufacturing Industry
Policy Basis
Announcement of the General Administration of Taxation and the Ministry of Finance on the Matters Concerning the Continuation of the Implementation of the Deferred Payment of Partial Taxes and Fees for Small, Medium and Micro Enterprises in the Manufacturing Sector (No. 2 of 2022)
(xiii) Policy of Stage-by-Stage Deferral of Payment of Basic Enterprise Pension Insurance Premiums, Unemployment Insurance Premiums, and Industrial Injury Insurance Premiums
Policy Basis
1. Circular of the Ministry of Human Resources and Social Security and the General Administration of Taxation on Doing a Good Job of Unemployment Insurance to Stabilize Positions and Improve Skills to Prevent Unemployment (Issued by the Ministry of Human Resources and Social Security [2022] No. 23)
2. Notice of the Ministry of Human Resources and Social Security, Development and Reform Commission, Ministry of Finance, and State Administration of Taxation on the Issues of Expanding the Scope of the Implementation of the Policy of Stage-by-Stage Suspension of Payment of Social Insurance Pai Zuqiao Fees and Other Issues (Issued by the Ministry of Human Resources and Social Security [No. 31] in 2022)
(xiv) Stage-by-Stage Suspension of Payment of Employee's Basic Medical Insurance Premiums Policy
Policy Basis
The Notice on the Stage-by-Stage Suspension of Payment of Employee Basic Medical Insurance Unit Contributions" (MPS [2022] No. 21).
II. Tax and Fee Support Policies Renewed
(XV) Tax and Fee Deduction Policies for Entrepreneurship of Key Groups
Policy Basis
1. Announcement of the Ministry of Finance, the General Administration of Taxation, the Ministry of Human Resources, the Ministry of Social Security and the Rural Revitalization Bureau on the Extension of the Period of Implementation of Some Preferential Policies on Taxes and Fee Reductions for Poverty Alleviation (No. 18 of 2021)
2. Circular of the Ministry of Finance and the General Administration of Taxation of the Ministry of Human Resources and Social Security of the State Council's Poverty Alleviation Office on Tax Policies Related to Further Supporting and Promoting Entrepreneurship and Employment of Key Groups (Cai Shui [2019] No. 22)
(xvi) Policy on the Dust and Early Fee Deduction of Taxes and Fees for Absorption of Employment of Key Groups
Policy Bases
1. Revitalization Bureau on the Extension of the Implementation Period of Some Preferential Tax Policies for Poverty Alleviation (No. 18 of 2021)
2. Circular of the Ministry of Finance and the General Administration of Taxation of the Ministry of Human Resources and the Ministry of Social Security of the State Council's Poverty Alleviation Office on the Tax Policies Related to Further Supporting and Promoting the Entrepreneurship and Employment of Key Groups (Caixian Shui [2019] No. 22)
(xviii) Income Tax on Donations by Enterprises for Poverty Alleviation Pre-tax Deduction Policy
Policy Basis
1. Announcement of the Ministry of Finance and the General Administration of Taxation of the Ministry of Human Resources and Social Security of the Ministry of Rural Revitalization of the Rural Development Bureau on the Extension of the Implementation Deadline of Some Preferential Tax Policies for Poverty Alleviation (No. 18 of 2021)
2. Announcement of the Ministry of Finance and the General Administration of Taxation of the State Council's Office for the Poverty Alleviation of the People's Republic of China on the Policy on Pre-tax Deduction of Income Tax for Donations for Corporate Poverty Alleviation (2019 (No. 49 of 2019)
(xviii) Policy on Exempting Donations of Goods for Poverty Alleviation from Value-added Tax (VAT)
Policy Basis
1. Announcement of the Ministry of Finance, the General Administration of Taxation, the Ministry of Human Resources, the Ministry of Social Security and the Rural Revitalization Bureau on the Extension of the Implementation Deadline of Some Preferential Tax Policies on Poverty Alleviation (No. 18 of 2021)
2. Announcement on the Policy of Exempting Donations of Goods for Poverty Alleviation from Value-added Tax (No. 55 of 2019)
(xix) Policy on Deduction of Taxes and Fees for Entrepreneurship of Independently Employed Retired Soldiers
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Execution Period of Partial Preferential Policies on Taxation (No. 4 of 2022)
2. Notice of the Ministry of Retired Military Personnel on Relevant Tax Policies for Further Supporting the Entrepreneurship and Employment of Retired Soldiers in Self-Employment (Cai Shui [2019] No. 21)
(xx) Policy on Tax Deduction for Employment of Retired Soldiers and Soldiers
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Enforcement Period of Some Preferential Tax Policies (No. 4 of 2022)
2. Circular of the Ministry of Finance and the State Administration of Taxation of the Retired Military Personnel Ministry on Tax Policies Relating to Further Supporting the Entrepreneurship and Employment of Independently Employed Retired Soldiers and Soldiers (Cai Shui [2019] No. 21)
(XXI) Policies on Exemption of Property Tax, Urban Land Use Tax and Value-added Tax for Science and Technology Business Incubators, etc.
Basis for Policies
1. Announcement of the State Administration of Taxation on the Extension of the Implementation Period of Some Preferential Tax Policies (No. 4 of 2022)
2. Circular of the Ministry of Finance, the State Administration of Taxation, the Ministry of Science and Technology, and the Ministry of Education on the Tax Policies of Science and Technology Business Incubators, University Science and Technology Parks, and Crowd Creation Spaces (Caixian [2018] No. 120)
(XXII) Policy on Exempting Student Apartments of Colleges and Universities From Property Tax and Stamp Duty
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Implementation Period of Certain Preferential Tax Policies (No. 4 of 2022)
2. Circular of the Ministry of Finance and the State Administration of Taxation on the Policy of Property Tax and Stamp Duty for Student Apartments in Colleges and Universities (Caixian [2019] No. 14)
(xxiii) Exemption of Urban Land Use Tax for Urban Bus Station and Other Operational Lands Urban Land Use Tax Policy
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Implementation Period of Some Preferential Tax Policies (No. 4 of 2022)
2. Notice of the Ministry of Finance and the State Administration of Taxation on the Continuation of Preferential Policies of Reducing or Exempting the Urban Land Use Tax on City Bus Terminal Road Passenger Transportation Stations and Urban Railway Transportation Systems (Caixian [2019] No. 11)
3. No. 11, 2019)
(xxiv) Policies on Property Tax and Urban Land Use Tax Exemption for Agricultural Products Wholesale Markets and Farmers' Markets
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Period of Execution of Certain Preferential Tax Policies (No. 4 of 2022)
2. Notice of the Ministry of Finance and the State Administration of Taxation on the Continued Implementation of Preferential Policies on Property Tax and Urban Land Use Tax for Agricultural Products Wholesale Markets and Farmers' Markets" (Cai Shui [2019] No. 12)
(xxv) Policy on Reduction and Exemption of Enterprise Income Tax for Third-Party Enterprises Engaged in Pollution Prevention and Control
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Period of Execution of Certain Preferential Tax Policies (2022, no. No. 4)
2. Announcement of the Ministry of Finance and the State Administration of Taxation and the Development and Reform Commission of the Ministry of Ecology and the Environment on Issues Concerning Income Tax Policies for Third-Party Enterprises Engaged in the Prevention and Treatment of Pollution (No. 60 of 2019)
(xxvi) Policy on Exemption of Individual Income Taxes for Supporting Protection and Rescue Treatment of Epidemic Situations, etc.
Policy Basis
1. Announcement on the Extension of the Implementation Period of Some Preferential Tax Policies (No. 4 of 2022)
2. Announcement of the Ministry of Finance and the State Administration of Taxation on the Individual Income Tax Policies on Supporting the Prevention and Control of the New Type of Coronary Virus-Infected Pneumonia Epidemic (No. 10 of 2020)
(xxviii) Policy of Exemption of Commodity Stockpiles from Stamp Duty, Property Tax, and Urban Land Use Tax
Basis of Policy
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuation of Preferential Tax Policies on Commodity Reserves of Some Countries (No. 8 of 2022)
2. Announcement of the Ministry of Finance and the State Administration of Taxation on the Tax Policies Relating to Commodities in the Reserves of Some Countries (No. 77 of 2019)
(xxviii) Manufacturing small, medium, and micro-enterprises continue to defer payment of the 2021 Partial Taxes and Fees for the Fourth Quarter
Policy Basis
1. Announcement of the State Administration of Taxation and the Ministry of Finance on the Continuation of Matters Relating to the Deferral of Payment of Partial Taxes and Fees by Small, Medium-sized and Micro Enterprises in the Manufacturing Sector (No. 2 of 2022)
2. Announcement (No. 30 of 2021)
(xxix) Policy on VAT Credits and Deductions for Production and Living Services Industry
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policies Related to the Promotion of the Relief and Development of the Difficult Industries in the Field of the Service Industry (No. 11 of 2022)
2. Announcement of the General Administration of Customs on Policies Related to Deepening VAT Reform (No. 39 of 2019)
3. Announcement of the Ministry of Finance and the State Administration of Taxation on Clarifying Policies on VAT Addition and Deduction in the Living Service Industry (No. 87 of 2019)
(30) Preferential Policies on Taxes Related to Venture Capital Enterprises and Angel Investments in Individuals
Policy Bases
1.Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuation of the Implementation of the Conditions of the Policies for Venture Capital Enterprises and Angel Investment Individuals to Invest in Start-up Science and Technology Enterprises (No. 6 of 2022)
2.Circular of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Taxation Reductions and Exemptions Policies for Micro and Small Enterprises (Caixian [2019] No. 13)
3.Notice of the Ministry of Finance and the State Administration of Taxation on the Notice on Relevant Tax Policies for Venture Capital Enterprises and Angel Investment Individuals (Cai Shui [2018] No. 55)
(xxxi) Preferential Policies on Individual Income Tax for Full-Year Lump-Sum Bonus
Policy Basis
1. Announcement on the Renewal of Preferential Policies on Individual Income Tax for Full-Year Lump-Sum Bonus and Other Individual Income Taxes of the Ministry of Finance and the State Administration of Taxation (No. 42 of 2021)
2. Notice of the Ministry of Finance and the State Administration of Taxation on the Convergence of Relevant Preferential Policies after the Revision of the Individual Income Tax Law (No. 164 of Cai Shui [2018])
(32) Preferential Policies on Individual Income Tax for Equity Incentives of Listed Companies
Policy Basis
1. Notice of the Ministry of Finance and the State Administration of Taxation on the Renewal of Preferential Policies for Individual Income Tax on Full-Year Lump-Sum Bonus and Other Announcement on Preferential Policies on Individual Income Tax (No. 42 of 2021)
2. Circular of the Ministry of Finance and the State Administration of Taxation on the Issues Convergence of Relevant Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [2018] No. 164)
(xxxiii) Preferential Policies on Individual Income Tax on Allowances and Subsidies for Foreign Individuals
Policy Bases
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Continuation of Preferential Policies on Individual Income Tax for Allowances and Subsidies for Foreign Individuals and Other Related Individual Income Tax Policies (No. 43 of 2021)
2. Circular of the Ministry of Finance and the State Administration of Taxation on the Issues of Convergence of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [2018] No. 164)
(xxxiv) Stage-by-stage Reduction of the Premium Rate Policies of Unemployment Insurance, Industrial Insurance Premium Rate Policy
Policy Basis
1. Notice of the Ministry of Human Resources and Social Security, Ministry of Finance, and the State Administration of Taxation on Doing a Good Job of Stabilizing Positions and Improving Skills to Prevent Unemployment in the Unemployment Insurance (MHRSS [2022] No. 23)
2. Circular of the Ministry of Human Resources and Social Security and the Ministry of Finance on Continuing to Reduce the Rate of Social Insurance Premiums by Stages (MHRSS [2018] No. 25)
3. 2018] No. 25)
3. Circular of the Ministry of Human Resources and Social Security and the Ministry of Finance on Issues Related to the Staged Reduction of Unemployment Insurance Premium Rates (Ministry of Human Resources and Social Security Fa [2017] No. 14)