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 Increasing the Implementation of the VAT Ending Allowance Refund Policy" (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 for the Care of Infants and Children Under 3 Years of Age
Policy Rationale
Notice of the State Council on the Establishment of a Special Additional Deduction for Individual Income Tax for 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)
Policy Basis
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)
Policy Basis
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. Notice 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 Jobs and Improve Skills to Prevent Unemployment (Issued by the Ministry of Human Resources and Social Security [2022] No. 23)
2. Notice of the General Office of the Ministry of Human Resources and Social Security and the General Office of the General Administration of Taxation on the Policy of Stagewise Implementation of Suspension of Payment of Social Insurance Premiums of Enterprises in the Special Difficulty Industries (Issued by the Office of the Ministry of Human Resources and Social Security [2022] No. 16)
3. Notice of the Ministry of Social Security, National Development and Reform Commission, Ministry of Finance, and State Administration of Taxation on Issues Concerning the Expansion of the Scope of the Implementation of the Policy of Stage-by-Stage Suspension of the Payment of Social Insurance Premiums (Issued by the Ministry of Human Resources and Social Security [2022] No. 31)
(xiv) Policy of Stage-by-Stage Suspension of Payment of the Basic Employee Medical Insurance Premiums
Policy Basis
The Circular of the State Bureau of Health Insurance, National Development and Reform Commission, Ministry of Finance, and State Administration of Taxation on Notice on the Stage-by-Stage Suspension of Payment of Employee Basic Medical Insurance Unit Contributions" (Medical Insurance Fa [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 National 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 the Ministry of Social Security of the State Council's Poverty Alleviation Office on Tax Policies Relating to Further Supporting and Promoting Entrepreneurship and Employment of Key Groups (Cai Shui [2019] No. 22)
(xvi) Policy on Deductions of Taxes and Fees for the 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 Office of Poverty Alleviation on the Tax Policies Relating to Further Supporting and Promoting the Entrepreneurship and Employment of Key Groups (Caixian Shui [2019] No. 22)
(xviii) Enterprise Poverty Alleviation Donation Income Tax 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 State Administration of Rural Revitalization on Extending the Implementation Period 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 Poverty Alleviation Office of the People's Republic of China on the Policy of Pre-tax Deduction of Enterprise Poverty-Alleviation Donation Income Tax ( No. 49 of 2019)
(xviii) VAT Exemption Policy on Donation of Goods for Poverty Alleviation
Policy Basis
1. Announcement of the Ministry of Finance, State Administration of Taxation, Ministry of Human Resources, Ministry of Social Security and National Rural Revitalization Bureau on the Extension of the Implementation Deadline of Certain Preferential Tax Policies for Poverty Alleviation (No. 18 of 2021)
2. Announcement of the State Council Poverty Alleviation Office 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 Period of Execution of Certain Preferential Policies on Taxation (No. 4 of 2022)
2. Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Veterans on Tax Policies Related to Further Supporting the Entrepreneurship and Employment of Independently Employed Retired Soldiers (Cai Shui [2019] No. 21)
(xx) Policy on Deduction of Taxes and Fees for the Employment of Retired Soldiers
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the Extension of the Enforcement Deadline of Certain Tax Preferential Policies ( No. 4 of 2022)
2. Circular of the Ministry of Finance and the State Administration of Taxation of the Ministry of Veterans on the Tax Policies Related to Further Supporting the Entrepreneurship and Employment of Independently Employed Veteran Soldiers (Cai Shui [2019] No. 21)
(XXI) Policy on Exemption of Property Tax, Urban Land Use Tax and Value-added Tax for Science and Technology Business Incubators and Other Enterprises
Basis of Policy
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 of the Ministry of Science and Technology of the Ministry of Education on the Tax Policies of Science and Technology Business Incubators, University Science and Technology Parks, and Zongchuang Spaces (Caixian [2018] No. 120)
(xxii) Property tax exemption for student residences of colleges and universities, Stamp Tax Policy
Policy Basis
Announcement of the State Administration of Taxation on the Extension of the Implementation Period of Certain Preferential Tax Policies (No. 4 of 2022)?1. Ministry of Finance
2. Circular of the Ministry of Finance and the State Administration of Taxation on the Policy of Property Tax and Stamp Tax for Student Apartments in Colleges and Universities (Cai Shui [2019] No. 14)
(xxiii) Urban Public Transportation Policy on Exemption of Urban Land Use Tax for Operational Land such as Station Yards
Basis of Policy
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 the Reduction and Exemption of Urban Land Use Tax for Urban Bus Stations Road Passenger Transportation Station Yards and Urban Railway Transit System Notice on Preferential Policies (Cai Shui [2019] No. 11)
(xxiv) Policies on the Exemption of Agricultural Products Wholesale Markets and Farmers' Markets from Property Tax and Urban Land Use Taxes
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 Continuation 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 Reducing and Exempting 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 Execution Period of Certain Preferential Tax Policies Announcement on the Extension of the Implementation Period of Some Tax Preferential Policies (No. 4 of 2022)
2. Announcement of the Ministry of Finance and the General Administration of Taxation of the National Development and Reform Commission of the Ministry of Ecology and the Environment on the Issues of Income Tax Policies for Third-Party Enterprises Engaged in the Prevention and Treatment of Pollution (No. 60 of 2019)
(xxviii) Policy of Supporting the Individual Income Tax Exemption for the Protection and Rescue Treatment of Epidemic and Other Issues
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. 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 Epidemic of Pneumonia Infected by a New Type of Coronavirus (No. 10 of 2020)
(xxviii) Policy of Exempting Commodity Stockpiles from Stamp Duty, Property Tax and Urban Land Use Tax Policy
Policy Basis
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 Reserved by Some Countries (No. 77 of 2019)
(xxviii) Manufacturing Industry Micro, Small and Medium-sized Enterprises Continue to Defer Payment of Partial Taxes and Fees for the Fourth Quarter of 2021
Policy Basis
1. Announcement of the General Administration of Taxation and the Ministry of Finance on Matters Relating to the Continuation of the Implementation of the Deferment of Partial Taxes and Fees for Micro, Small and Medium-sized Enterprises in Manufacturing Sector (No. 2, 2022)
2. Announcement of the Ministry of Finance on Matters Relating to the Delay of Payment of Partial Taxes and Fees for the Fourth Quarter of 2021 (No. 30 of 2021)
(xxix) Policy on VAT Addition and Reduction for the Production and Living Service Industries
Policy Basis
1. Announcement of the Ministry of Finance and the State Administration of Taxation on the VAT Policies on Promoting the Development of Relief for Difficult Industries in the Field of the Service Sector (No. 11 of 2022)
2. Announcement of the Ministry of Finance and the State Administration of Taxation 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 the Policy of VAT Addition and Deduction for the Living Service Industry (No. 87 of 2019)
(30) Preferential Policies for Taxes Related to Venture Capital Enterprises and Angel Investments in Individuals
Policy Basis
1.Announcement of the Ministry of Finance and the State Administration of Taxation on the Renewal of the Implementation of the Policy Conditions Related to the Investment of Venture Capital Enterprises and Angel Investment Individuals 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 the Policy of Preferential Tax Reduction for Micro and Small Enterprises (Cai Shui [2019] No. 13)
3 .Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies for Venture Capital Enterprises and Angel Investment Individuals (Cai Shui [2018] No. 55)
(xxxi) Preferential Policies for Individual Income Taxes on Full-Year Lump-Sum Bonuses
Policy Basis
1. Notice of the Ministry of Finance and the State Administration of Taxation on the Renewal of the Preferential Policies for Individual Income Taxes on Full-Year Lump-Sum Bonuses, etc. (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 (Cai Shui [2018] No. 164)
(32) Preferential Policies on Individual Income Tax for Equity Incentives of Listed Companies
Basis for Policies
1. Announcement on the Continuation of Preferential Policies on Individual Income Tax for Full-Year Lump Sum Bonus and Other Individual Income Taxes (No. 42 of 2021)
2. Circular of the Ministry of Finance and the State Administration of Taxation on the Issues Convergence of Preferential Policies after the Revision of the Law on Individual Income Tax (Cai Shui [2018] No. 164)
(xxxiii) Preferential Policy on Individual Income Tax for Allowances and Subsidies for Foreign Individuals
Policy Basis
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 for Foreign Individuals and Other Relevant 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 the Preferential Policies after the Revision of the Individual Income Tax Law (No. 164 of Cai Shui [2018])
(xxxiv) Stage-by-Stage Reduction of Unemployment Insurance and Workers' Compensation Insurance Premium Rate Policy
Policy Basis
1. Notice of the Ministry of Human Resources and Social Security, the Ministry of Finance, and the General Administration of Taxation on Doing a Good Job of Unemployment Insurance to Stabilize Jobs and Improve Skills to Prevent Unemployment (No. 23 of the [2022] Issuance of the Ministry of Human Resources and Social Security)
2. Circular of the Ministry of Human Resources and Social Security and the Ministry of Finance on the Continuing Phased Reduction of Social Insurance Premium Rates (People's Ministry of Social Affairs [2018] No. 25)
3. Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance on Issues Relating to the Stage-by-Stage Reduction of Unemployment Insurance Premium Rates (Ministry of Human Resources and Social Affairs [2017] No. 14)