Policy Interpretation of Caishui No.21922 Document

The new combined tax and fee support policy in 222

I, Newly issued tax and fee support policies

(I) Tax Refund Policy at the End of VAT in 222

Policy Basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Further Strengthening the Implementation of Tax Refund Policy at the End of VAT (No.14 of 222)

2. Announcement of the Ministry of Finance and the State Administration of Taxation on Further Accelerating the Implementation Progress of Tax Refund Policy at the End of VAT (No.12 of 222) Announcement of the State Administration of Taxation on Further Accelerating the Implementation Progress of the Tax Refund Policy at the End of Value-added Tax (No.19, 222)

4. Announcement of the Ministry of Finance and the State Administration of Taxation on Expanding the Industry Scope of the Policy of Full Refund of Value-added Tax Refund (No.21, 222)

(II) Pre-tax Deduction Policy for Equipment and Appliances of Small and Medium-sized Enterprises

Policy Basis of the Ministry of Finance and the State Administration of Taxation on Equipment and Appliances of Small and Medium-sized Enterprises Announcement on Relevant Policies for Pre-deduction (No.12, 222)

(III) Policy on Suspension of Prepayment of Value-added Tax by Branches of Shouyuan Aviation and Railway Transportation Enterprises

Policy Basis

Announcement of the Ministry of Finance and the State Administration of Taxation on Value-added Tax Policies for Promoting the Relief and Development of Difficult Industries in the Service Industry (No.11, 222)

(IV) Public * * * Policy of exempting transportation service income from value-added tax

Policy basis

Announcement of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policy for Promoting the Relief and Development of Difficult Industries in the Service Industry (No.11, 222)

(V) Policy basis

Policy basis

Notice of the State Council on Establishing Special Additional Deduction for Personal Income Tax for Infant Care under 3 years old (Guo Fa [22] ) No.8)

(VI) VAT exemption policy for small-scale taxpayers

Policy basis

Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Small-scale Taxpayers from VAT (No.15 of 222)

(VII) Policy for Plus Deduction of R&D Expenses of Technology-based SMEs

Policy basis

Ministry of Finance and the State Administration of Taxation on Further Improving R&D of Technology-based SMEs (No.16, 222)

(VIII) Policy of Exempting Value-added Tax from Express Delivery Service Income

Policy Basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Value-added Tax from Express Delivery Service (No.18, 222)

2. Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [216] Policy

Policy Basis

Announcement of the Ministry of Finance and the State Administration of Taxation on Reducing the Purchase Tax on Some Passenger Cars (No.2, 222)

(X) Reduction and exemption policy of "six taxes and two fees" for small and micro enterprises

Policy Basis

Announcement of the Ministry of Finance and the State Administration of Taxation on further implementing the reduction and exemption policy of "six taxes and two fees" for small and micro enterprises (No.1, 222) Policy basis

Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing Preferential Income Tax Policies for Small and Micro Enterprises (No.13, 222)

(XII) Policy basis for delaying payment of part of taxes and fees for small and medium-sized enterprises in manufacturing industry

Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on continuing to implement matters related to delaying payment of part of taxes and fees for small and medium-sized enterprises in manufacturing industry (No.2, 222)

(XIII). This endowment insurance premium, unemployment insurance premium, Work-related injury insurance policy

Policy basis

1. Notice of the Ministry of Human Resources and Social Security, Ministry of Finance, State Taxation Administration of The People's Republic of China on Doing a Good Job in Keeping Jobs Stable and Improving Skills to Prevent Unemployment (No.23 issued by the Ministry of Human Resources and Social Security [222])

2. Notice of the General Office of the Ministry of Human Resources and Social Security, State Taxation Administration of The People's Republic of China Office on the phased implementation of the policy of delaying payment of corporate social insurance premiums in extremely poor industries (No.16 issued by the Ministry of Human Resources and Social Security [222]) < Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation on Issues such as Expanding the Implementation Scope of Staged Postponement of Social Insurance Premium Policy (No.31 [222] of the Ministry of Human Resources and Social Security)

(14) Staged Postponement of Employees' Basic Medical Insurance Premium Policy

Policy Basis

Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of the National Development and Reform Commission of the National Medical Insurance Bureau on Staged Postponement of Employees' Basic Medical Insurance Unit Payment (Medical Insurance Fa [222]

second, Continued tax and fee support policy

(15) Tax deduction policy for key groups

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation, Ministry of Human Resources and Social Security, National Rural Revitalization Bureau on extending the implementation period of some preferential tax policies for poverty alleviation (No.18, 221)

2. the State Council Poverty Alleviation Office of the Ministry of Finance and the State Administration of Taxation on further supporting and promoting entrepreneurship and employment of key groups. Notice on Tax Policy (Caishui [219] No.22)

(XVI) Policy for Deduction of Employment Tax for Attracting Key Groups

Policy Basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation, Ministry of Human Resources and Social Security, National Rural Revitalization Bureau on Extending the Implementation Period of Some Preferential Tax Policies for Poverty Alleviation (No.18, 221)

2. Ministry of Finance and the State Administration of Taxation, Ministry of Human Resources and Social Security. Notice on Tax Policies to Support and Promote Entrepreneurial Employment of Key Groups (Caishui [219] No.22)

(XVII) Pre-tax Deduction Policy for Corporate Donations for Poverty Alleviation

Policy Basis

1. Announcement of the National Rural Revitalization Bureau of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies for Poverty Alleviation (No.18, 221)

2 Announcement of the Institute of Poverty Alleviation Office on Pre-tax Deduction Policy of Enterprise Donation for Poverty Alleviation (No.49, 219)

(XVIII) Policy of Exemption of Value-added Tax on Donation for Poverty Alleviation Goods

Policy Basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation, Ministry of Human Resources and Social Security, National Rural Revitalization Bureau on Extending the Implementation Period of Some Preferential Policies for Poverty Alleviation (No.18, 221)

2. Announcement on VAT Exemption Policy for Donation of Goods for Poverty Alleviation (No.55, 219)

(XIX) Deduction Policy for Entrepreneurship Tax of Self-employed Retired Soldiers

Policy Basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 222)

2. Relevant tax policies of the Retired Soldiers Department of the Ministry of Finance and the State Administration of Taxation on further supporting the entrepreneurship and employment of self-employed retired soldiers. (Cai Shui [219] No.21)

(2) Tax deduction policy for employment of retired soldiers

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on extending the implementation period of some preferential tax policies (No.4, 222)

2. Notice of the Department of Retired Soldiers of the Ministry of Finance and the State Administration of Taxation on Further Supporting Self-employed Retired Soldiers' Entrepreneurial Employment () 21) Policy of exempting technology business incubators from property tax, urban land use tax and value-added tax

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4 of 222)

2. Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies for Technology Business Incubators, University Science Parks and Zhongchuang Space (No.12 [218]) < Announcement of the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 222)

2. Notice of the Ministry of Finance and the State Administration of Taxation on the Stamp Duty Policy of Property Tax for College Student Apartments (Cai Shui [219] No.14)

(XXIII) Policy of exempting urban land use tax from urban bus stops and other operating sites

Policy basis

1. (No.4, 222)

2. Notice of the Ministry of Finance and the State Administration of Taxation on Continued Preferential Policies for Reducing Urban Land Use Tax for Urban Rail Transit Systems in Urban Bus Stations, Roads and Passenger Stations (Caishui [219] No.11)

(24) Wholesale markets for agricultural products and farmers' markets are exempt from property tax, Urban land use tax policy

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 222)

2. Notice of the Ministry of Finance and the State Administration of Taxation on Continuing to Implement Preferential Policies for Urban Land Use Tax on Agricultural Products Wholesale Market and Farmers Market (No.12, Cai Shui [219])

(25) Third parties engaged in pollution prevention and control.

policy basis

1. announcement of the Ministry of finance and the state administration of taxation on extending the implementation period of some preferential tax policies (No.4, 222)

2. announcement of the Ministry of finance and the state administration of taxation, Ministry of ecology and environment of the national development and reform commission, on the income tax policy of third-party enterprises engaged in pollution prevention and control (No.6, 219)

(XXVI) supporting the individual income tax exemption policies such as epidemic prevention and treatment < 1. Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies (No.4, 222)

2. Announcement of the Ministry of Finance and the State Administration of Taxation on Supporting the Prevention and Control of Pneumonia Infected in novel coronavirus (No.1, 22)

(27) Commodity reserves are exempt from stamp duty and property tax, Urban land use tax policy

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing to Implement Preferential Tax Policies for Commodity Reserves in Some Countries (No.8, 222)

2. Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies for Commodity Reserves in Some Countries (No.77, 219)

(XXVIII) Small and medium-sized manufacturing enterprises continue to delay payment in the fourth quarter of 221.

1. Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing the Implementation of Delayed Payment of Some Taxes and Fees by Small and Medium-sized Enterprises in Manufacturing Industry (No.2 in 222)

2. Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Delayed Payment of Some Taxes and Fees by Small and Medium-sized Enterprises in Manufacturing Industry in the Fourth Quarter of 221 (No.3 in 221)

(29) Production, Value-added tax deduction policy for life service industry

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on relevant value-added tax policies for promoting the relief and development of difficult industries in the service industry (No.11, 222)

2. Announcement of the General Administration of Customs of the Ministry of Finance and the State Administration of Taxation on relevant policies for deepening the reform of value-added tax (No.39, 219)

3. Announcement of the Ministry of Finance and the State Administration of Taxation on defining life service industry. Announcement on Policy Reduction (No.87, 219)

(3) Preferential tax policies for venture capital enterprises and angel investors

Policy basis

1. Announcement of the Ministry of Finance and the State Administration of Taxation on continuing to implement relevant policies and conditions for venture capital enterprises and angel investors to invest in start-up technology-based enterprises (No.6, 222)

2. Notice of the Ministry of Finance and the State Administration of Taxation on Implementing Inclusive Tax Relief Policies for Small and Micro Enterprises (Caishui [219] No.13)

3. Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies for Venture Capital Enterprises and Angel Investment Individuals (Caishui [218] No.55)

(XXXI) Preferential policies for individual income tax for annual one-time bonuses

Policy basis. Announcement on preferential policies for individual income tax such as one-off bonus for the whole year (No.42, 221)

2. Notice of the Ministry of Finance and the State Administration of Taxation on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [218] No.164)

(32) Preferential policies for individual income tax for equity incentives of listed companies

Policy basis

1. Notice of the Ministry of Finance and the State Administration of Taxation on the Continuation of Implementation Announcement of Preferential Policies (No.42, 221)

2. Notice of the Ministry of Finance and the State Administration of Taxation on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [218] No.164)

(33) Preferential Policies for Individual Income Tax Subsidies for Foreign Individuals

Policy Basis

1. The Ministry of Finance and the State Administration of Taxation on the Continued Implementation of Individual Income Tax Subsidies for Foreign Individuals, etc. No.43)

2. Notice of the Ministry of Finance and the State Administration of Taxation on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [218] No.164)

(34) Reduce unemployment insurance in stages, Work-related injury insurance rate policy

Policy basis

1. Notice of the Ministry of Human Resources and Social Security, Ministry of Finance, State Taxation Administration of The People's Republic of China on Doing a Good Job in Stabilizing Unemployment Insurance and Improving Skills to Prevent Unemployment (No.23 [222] of the Ministry of Human Resources and Social Security)

2. Notice of the Ministry of Finance of the Ministry of Human Resources and Social Security on Continuing to Reduce Social Insurance Rate in Phases (No.25 [218] of the Ministry of Human Resources and Social Security)

3.