In order to further support the development of small and micro enterprises, the relevant tax and fee policies are hereby announced as follows:

? ? ? ? I. It shall be determined by the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government in light of the actual conditions of their respective regions and the needs of macro-control. Small-scale VAT payers, small, low-profit enterprises and individual businesses can reduce resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding the stamp tax on securities transactions), farmland occupation tax, education surcharge and local education surcharge within 50% of the VAT amount.

? ? ? ? II. and small-scale VAT taxpayer, small enterprises and individual industrial and commercial households have been in accordance with law, enjoy the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax, cultivated land usage tax, educational expenses to add, local education attach other preferential policies, can be superimposed enjoy preferential policies of the provisions in article 1 of this notice.

? ? ? ? III. The small and low-profit enterprises mentioned in this Announcement refer to enterprises engaged in industries not restricted or prohibited by the State, which simultaneously meet the following three conditions: annual taxable income does not exceed 3 million yuan, the number of employees does not exceed 300, and the total assets does not exceed 50 million yuan.

? ? ? ? The number of employees, including the number of employees who have established labor relations with enterprises and the number of dispatched labor accepted by enterprises. The number of employees and total assets mentioned herein shall be based on the annual figures of the enterprise.

? ? ? ? The quarterly average is determined. The specific calculation formula is as follows:

? ? ? ? Quarterly average = (initial + end) ÷2

? ? ? ? Annual quarterly average = sum of annual quarterly average ÷4

? ? ? ? Where business activities are started or terminated in the middle of a year, the actual business period shall be used as a tax year to determine the above relevant indicators.

? ? ? ? The judgment of small small profit enterprises shall be subject to the annual settlement of enterprise income tax. Register as general VAT taxpayers of new enterprises, engaged in national industry limited and prohibited, and at the same time conform to the reporting period at the end of no more than 300 workers, the total assets of less than 50 million yuan and so on two conditions, can be before the first time to deal with liquidation in accordance with the small profit-making enterprises enjoy preferential policies made by the first declaration.

? ? ? ? IV. The term of execution of this announcement is from January 1, 2022 to December 31, 2024.

Article source：Total bureau of wu of tax of