2. From January 1, 2022 to December 31, 2022, VAT exemptions will be granted to taxpayers on income derived from the provision of public **** transportation services.
3. Continuing the implementation of some of the national commodity reserve tax incentives. from January 1, 2022 to December 31, 2023, the Commodity Reserve Management Corporation and its directly under the Treasury funds books are exempted from stamp duty. The property and land used by the Commodity Reserve Management Corporation and its directly subordinate depots for commodity reserve business are exempted from property tax and urban land use tax
4. Extending the period of implementation of preferential policies on property tax and stamp duty for student apartments in colleges and universities. The period of exemption of property tax for qualified student apartments in universities and stamp duty for lease contracts of student apartments in universities signed with students in universities will be extended to December 31, 2023.
5. Extending the implementation period of preferential tax policies for urban bus terminals, road passenger terminals, and urban rail transit system operation sites. The exemption of urban land use tax for eligible land for operation of urban bus terminals, road passenger terminals and urban rail transit systems will be extended until December 31, 2023, and the implementation period will be extended until December 31, 2023.
6. Extending the implementation period of preferential policies on property tax and urban land use tax for agricultural products wholesale markets and farmers' markets. Qualified wholesale markets for agricultural products, farmers' markets (including owned and leased, the same below) dedicated to the operation of agricultural property, land, property tax and urban land use tax is temporarily exempted. For properties and land used by wholesale markets for agricultural products and farmers' markets that also operate other products, property tax and urban land use tax shall be levied and exempted according to the ratio of the area of the trading site for other products to that for agricultural products. The implementation period is extended to December 31, 2023.
7. Extending the implementation period of the individual income tax policy related to supporting the prevention and control of the epidemic of new coronavirus-infected pneumonia. For medical personnel and epidemic prevention workers participating in the epidemic prevention and control work in accordance with the standards set by the government to obtain temporary work subsidies and bonuses, exempt from personal income tax; units issued to individuals for the prevention and control of the new type of coronavirus-infected pneumonia medicines, medical supplies and protective equipment and other physical (excluding cash extinctions), is not counted as wages, salaries and income, and is exempt from personal income tax. The implementation period is extended to December 31, 2023.
The second type of tax reduction policy1.From January 1, 2022 to December 31, 2024, the annual taxable income of small micro-profit enterprises exceeding 1 million yuan but not exceeding 3 million yuan is reduced by 25% of the taxable income, and the enterprise income tax is paid at a rate of 20%.2. In order to further encourage small and medium-sized enterprises of science and technology to increase their investment in research and development, from January 1, 2022 onwards, small and medium-sized enterprises of science and technology will be exempted from the enterprise income tax. To further encourage science and technology-based SMEs to increase their R&D investment, starting from January 1, 2022, the proportion of pre-tax deduction for R&D expenses of science and technology-based SMEs will be increased from 75% to 100%
3. Establishing a special additional deduction for personal income tax for the care of infants and children under the age of 3 years old. Since January 1, 2022, taxpayers caring for infants and children under the age of 3 years of age of the relevant expenditures, in accordance with the standard of 1,000 yuan per month for each infant and young children fixed deduction.4. Increase the small and medium-sized microenterprises equipment and appliances pre-tax deduction. Micro, small and medium-sized enterprises in the period from January 1, 2022 to December 31, 2022, the newly purchased equipment, appliances, unit value of more than 5 million yuan, the minimum depreciable life of 3 years of equipment and appliances can be a one-time pre-tax deduction in the current year; the minimum depreciable life of 4 years, 5 years hu chi, 10 years, the value of the unit of 50% of the current year can be deducted in a one-time pre-tax deduction, and the remaining 50% in the remaining years. 5. Continuing the policy of VAT deduction for service industry. The policy of adding and deducting VAT for the production and living service industries has been extended until December 31, 2022.6. Reduction and exemption of property tax and urban land use tax for those taxpayers who have difficulties in paying property tax and urban land use tax in 2022.7 The taxpayers who have difficulties in paying property tax and urban land use tax will be given exemptions and reductions in accordance with the provisions of the relevant documents. For owners of rent reduction in accordance with the provisions of relevant documents, property tax and urban land use tax will be reduced or exempted according to the number of months of rent reduction.
7. Continuing the implementation of the policies related to investment in start-up science and technology enterprises by venture capital enterprises and angel investors. From January 1, 2022 to December 31, 2023, for the conditions to be met by the start-up science and technology enterprises, the number of employees will continue to be no more than 300, the total assets and annual sales revenue of no more than 50 million yuan.
8. Extend the implementation period of preferential tax policies for science and technology business incubators. For the Ministry of Finance, the Ministry of Taxation, the Ministry of Science and Technology, the Ministry of Education, the Ministry of Science and Technology on science and technology business incubators, university science and technology parks and crowdsourcing space tax policy notice (Cai Shui [2018] No. 120) document tax and refers to the preferential policies, the implementation period is extended to December 31, 2023.
9. Extending the implementation period of preferential policies on income tax for third-party enterprises engaged in pollution prevention and control. The implementation period is extended to December 31, 2023 for the policy of reducing the enterprise income tax rate by 15% for qualified third-party enterprises engaged in pollution prevention and control (hereinafter referred to as third-party prevention and control enterprises).
Legal Basis
Article 3 of the Law of the People's Republic of China on the Administration of Taxation Collection
The levy 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; and if the State Council is authorized by the law to make such provisions, the provisions shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council.
No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that conflict with the tax laws and administrative regulations.
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