List of 2022 tax reduction and fee reduction policies

1. Increase the refund of value-added tax credits at the end of the period in manufacturing and other industries3

2. Increase the refund of value-added tax credits at the end of the period for small and micro enterprises3

3. Airline and railway transportation companies are suspended from prepayment of VAT4

4. Public transportation services are exempt from VAT4

5. Care of infants and young children under 3 years old Special additional deductions4

6. Phased exemption from value-added tax for small-scale taxpayers5

7. Increase the super deduction ratio of R&D expenses for small and medium-sized scientific and technological enterprises5

< p>8. Tax deferment policy for small, medium and micro enterprises in the manufacturing industry 6

The tax reduction policy in 2022 is as follows:

First, implement the tax reduction policy. The implementation period of the policy of reducing or exempting small-scale taxpayers from value-added tax and exempting public transportation, catering and accommodation, tourism and entertainment, culture and sports from value-added tax will be extended to the end of this year. Allow small and micro enterprises and individual industrial and commercial households to defer income tax payments until next year. Full tax refunds will be achieved for all export products that are not tax refunded at nominal tax rates except for "two highs and one capital";

Second, the implementation of relevant fee fund exemption policies. Implement the policies introduced this year to reduce or exempt civil aviation development funds, port construction fees, ship oil pollution compensation funds, cultural undertaking construction fees, national film industry development special funds and related drugs and medical device product registration fees;

Third, it is to reduce the average charges for enterprise broadband and dedicated lines. It mainly implements Internet access broadband and dedicated line fee reductions for enterprises, and focuses on small and medium-sized enterprises and manufacturing industries. Overall, the average enterprise broadband and dedicated line tariffs are reduced by 15%;

Fourth, it is to resolutely rectify enterprise-related charges Illegal charges. Improve the charging supervision system and establish a mechanism to evaluate the effectiveness of charging illegal enterprises. We will resolutely prevent illegal taxation and fees, focus on investigating "excessive taxes and fees" and other issues, and strictly hold accountable those responsible. Deploy and carry out special management of enterprise-related charges across the country, strictly investigate all types of enterprise-related arbitrary charges, establish and improve the investigation and handling mechanism for complaints, reports and handling of arbitrary charges, and intensify rectification efforts.

Legal basis:

"Tax Collection and Administration Law of the People's Republic of China"

Article 3: The levy, suspension and reduction of taxes, Tax exemptions, tax refunds, and tax repayments shall be implemented in accordance with the provisions of the law; if the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. No agency, unit or individual may violate the provisions of laws and administrative regulations and make without authorization any decision to introduce or suspend tax collection, tax reduction, tax exemption, tax refund, tax repayment or other decisions that conflict with tax laws and administrative regulations.

Article 25 Taxpayers must truthfully handle tax returns and submit tax returns, financial reports, and tax returns in accordance with the declaration deadlines and declaration contents determined by laws and administrative regulations or by the tax authorities in accordance with laws and administrative regulations. Accounting statements and other tax information that the tax authorities require taxpayers to submit based on actual needs. The withholding agent must truthfully submit the tax withholding and remittance, collection and repayment report forms in accordance with the declaration deadlines and declaration contents determined by the tax authorities in accordance with the provisions of laws and administrative regulations or the tax authorities in accordance with the actual needs. Other relevant information required to be submitted by the withholding agent.