The content of tax and fee reduction policies in 2022:
One is the implementation of universal tax relief for small and micro enterprises;
The second is to increase the starting point of value-added tax for small taxpayers;
The third is to relax the identification criteria for small and micro enterprises and increase the strength of the preferential treatment;
The fourth is that for small taxpayers to pay the cost of some of the local taxes
Fourth, for small-scale taxpayers to pay some of the local tax fees, can be implemented to reduce the cost of policy;
Fifth, for the start-up science and technology enterprises related to the scope of application of preferential policies should be increased to expand the policy of venture capital enterprises and angel investors to invest in start-up science and technology enterprises can be invested in 70% of the amount of taxable income deduction policy.
The Chinese People's **** and State Tax Collection and Management Law
Article 3? The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law; where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council. Any organ, unit or individual shall not violate the provisions of laws and administrative regulations, and make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, tax exemptions, tax refunds, tax reimbursements and other decisions contradicting the tax laws and administrative regulations.