2. From June 65438+1 October1day in 2022 to February 3 1 day in 2022, taxpayers' income from providing public transport services shall be exempted from value-added tax.
3. Continue to implement preferential tax policies for commodity reserves in some countries. From June 5438+1 October1day in 2022 to February 3 1 day in 2023, the fund account books of commodity reserve management companies and their directly affiliated warehouses are exempt from stamp duty. Commodity reserve management companies and their subordinate warehouses undertake real estate and land for their own use, and are exempt from property tax and urban land use tax.
4. Extend the implementation period of preferential policies on property tax and stamp duty for college students' apartments. Eligible college students' apartments are exempt from property tax, and the lease contract signed with college students is exempt from stamp duty, and the implementation period is extended to 65438+February 3, 20231.
5. Extend the implementation period of preferential tax policies for urban bus stations, road passenger stations and urban rail transit systems. Urban land use tax shall be exempted for qualified urban bus stations, road passenger stations and urban rail transit systems, and the implementation period shall be extended to February 3, 20231day.
6. Extend the implementation period of preferential policies for agricultural products wholesale market, farmers' market property tax and urban land use tax. For qualified agricultural products wholesale markets and farmers' markets (including self-owned and leased, the same below), property tax and urban land use tax are temporarily exempted. Property tax and urban land use tax shall be exempted according to the proportion of other products and the area of agricultural products trading places. The execution period is extended to12,2023,31.
7. Extend the implementation period of individual income tax policy to support prevention and control in novel coronavirus. Temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention personnel participating in epidemic prevention and control work in accordance with the standards set by the government shall be exempted from personal income tax; Drugs, medical supplies, protective equipment and other physical objects (excluding cash ratio) sent by units to individuals to prevent novel coronavirus from contracting pneumonia are not included in wages and salaries, and are exempt from personal income tax. The execution period is extended to12,2023,31.
The second type of tax reduction policy is 2022 1 .65438+1October1till February 3, 20241. For the part of small-scale low-profit enterprises whose annual taxable income exceeds1000000 yuan but does not exceed 3 million yuan, the tax rate will be reduced by 25% and included in the taxable income, according to 20%. 2. In order to further encourage small and medium-sized science and technology enterprises to increase R&D investment, the pre-tax deduction ratio of R&D expenses of small and medium-sized science and technology enterprises will be increased from 1 to 100% in 2022.
3. Establish a special additional deduction for personal income tax for infant care under 3 years old. From June 65438+ 10/day, 2022, taxpayers' expenses related to caring for infants under 3 years old will be deducted according to the standard of 65438 yuan +0000 yuan per infant per month. 4. Increase the pre-tax deduction of equipment and household appliances for small and medium-sized enterprises. Equipment and appliances newly purchased by small and medium-sized enterprises from June 65438+1 October1day in 2022 to February 3 1 day in 2022, with a unit value of more than 5 million yuan and a minimum depreciation period of 3 years, can be deducted once before tax in that year; If the minimum depreciation period is 4 years, 5 years or 65,438+00 years, 50% of the unit value can be deducted before tax in that year, and the remaining 50% can be deducted in other years. 5. Continue the service industry VAT deduction policy. The implementation period of the value-added tax deduction policy for production and living services is extended to February 65438+February 3, 20221. 6. Property tax and urban land use tax are difficult to reduce. In 2022, taxpayers who have real difficulties in paying property tax and urban land use tax will be reduced or exempted. For rent-reducing owners who meet the requirements 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. Continue to implement the relevant policies of venture capital enterprises and angel investment individuals to invest in start-up technology-based enterprises. From October 65438+2022 10 to June 65438+2023 10 to February 65438+2023, the number of employees, total assets and annual sales income of start-up technology-based enterprises shall not exceed 50 million yuan.
8. Extend the implementation period of preferential tax policies such as technology business incubators. For the preferential tax policies stipulated in the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Education on Tax Policies for Science and Technology Incubators, University Science Parks and Creative Space (Caishui [20 18] 120), the implementation period is extended to February 3, 20231day.
9. Extend the implementation period of preferential income tax policies for third-party enterprises engaged in pollution prevention and control. For qualified third-party enterprises engaged in pollution prevention and control (hereinafter referred to as third-party prevention and control enterprises), enterprise income tax will be levied at a reduced rate of 15%, and the implementation period will be extended to February 3, 20231day.
legal ground
"People's Republic of China (PRC) tax collection and management law" third.
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.