What measures has Shaanxi taken to reduce corporate and personal taxes during the epidemic?

Under the situation of epidemic prevention and control, Shaanxi Taxation has issued a number of policies and measures to combat the epidemic and promote the resumption of work and stable growth, and fully promote the resumption of work and production, focusing on the four words "exemption, reduction, reduction, and delay". So what are the specific measures?

What measures has Shaanxi taken to reduce the tax burden on enterprises and individuals?

1. Small-scale taxpayers whose monthly sales do not exceed 150,000 yuan or quarterly sales do not exceed 450,000 yuan are exempt from value-added tax.

2. Enterprises in industries that are greatly affected by the epidemic, such as tourism, accommodation, catering, exhibitions, trade circulation, transportation, education and training, artistic performances, film and television theaters, etc., are exempt from employment security funds and compensation for persons with disabilities. Water conservancy construction fund.

3. The executive meeting of the State Council decided to continue to exempt personal income tax from temporary subsidies and bonuses obtained by medical personnel and epidemic prevention workers, as well as preventive medicines and other physical goods issued by units to individuals.

4. In view of the actual situation of suspension of business and production during the epidemic, Shaanxi Taxation actively studied together with the Provincial Department of Finance and submitted to the provincial government for approval. Enterprises in the province that were seriously affected by the epidemic and had difficulties in production and operation were exempted from tax in accordance with regulations. Real estate tax and urban land use tax in the first quarter.

5. For small low-profit enterprises, the annual taxable income does not exceed 1 million yuan, and the actual corporate income tax is calculated at 2.5%; the annual taxable income exceeds 1 million yuan but does not exceed 3 million yuan. For the RMB portion, the corporate income tax is actually calculated and paid at 10%. According to the policy, as long as you are engaged in non-restricted and prohibited industries by the state, and the annual taxable income does not exceed 3 million yuan, the number of employees does not exceed 300, and the total assets do not exceed 50 million yuan, it is a small and low-profit enterprise. Take advantage of this tax reduction.

6. For individual industrial and commercial households whose annual taxable income does not exceed 1 million yuan, personal income tax will be halved based on the current preferential policies. According to the Shaanxi tax department, small low-profit enterprises and individual industrial and commercial households that meet the above conditions account for more than 90% of the province's taxpayers. This can effectively reduce the tax burden of this largest group, help them tide over difficulties and resume work as soon as possible. Produce.

7. Tax refunds will be provided in a timely manner for eligible incremental value-added tax credits.

8. Tax refunds will be processed as quickly as possible for qualified export enterprises. During the epidemic period, we vigorously promoted paperless declaration and gap-tolerant processing of export tax refunds, proactively contacted the treasury department to increase the speed of tax refunds, and helped companies quickly withdraw funds.

9. Qualified coal-fired power heating enterprises can defer the payment of part of their taxes and fees in accordance with regulations.

10. For small, medium and micro enterprises in the manufacturing industry, the payment of some taxes and fees in the fourth quarter of 2021 can be postponed. Actively promote intensive office work, dedicated personnel and dedicated posts, and pay close attention to work progress, effectively ensuring processing efficiency and easing the company's current financial pressure.