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What are the preferential tax policies 202 1?
All enterprises can't do without tax in the course of operation. In recent years, in order to reduce taxes and fees and promote the better development of enterprises, the state has also introduced many preferential tax policies.

202 1 preferential tax policies for enterprise income tax of sole proprietorship enterprises

Enterprises can enjoy personal income tax as low as 0.5%, corporate income tax is free, and the comprehensive tax burden is as low as 1.6%.

Note: it belongs to pre-tax approved collection, and the approved collection form is issued or displayed by the electronic tax system.

202 1 Limited Company's preferential tax policies of financial incentives for value-added tax and enterprise income tax.

1. VAT:

You can enjoy up to 90% of the local retained part.

If the enterprise pays value-added tax, the retained part is: 50%.

2. Enterprise income tax:

You can enjoy up to 90% of the local retained part.

If the enterprise pays enterprise income tax, the retained part is: 35%.

3. Personal income tax:

You can enjoy up to 90% of the local retained part.

If the enterprise pays individual income tax, the retained portion is: 30.

Extended data

Basic taxes and tax rates:

It exists in the form of tax rate, supplemented by other taxes.

Tax rate classification

Proportional tax rate; Progressive tax rate; Fixed tax rate.

(1) Definition of proportional tax rate: It refers to the proportional relationship between the taxable amount and the number of taxable objects. Classification of proportional tax rates: single proportional tax rate, differential proportional tax rate, amplitude proportional tax rate and proportional tax rate with threshold or exemption point.

(2) The definition of progressive tax rate: it is the tax rate that increases with the increase of the amount of the taxable object.

tax system

Classification of progressive tax rates: full progressive tax rate and excess progressive tax rate, full progressive tax rate and excess progressive tax rate.

(3) Definition of fixed tax rate: a fixed tax amount is stipulated for the tax object of the unit, not a collection ratio.

Classification of fixed tax rate:

② Regional differential fixed tax rate

② Fixed tax rate range

③ Classified and graded fixed tax rate

Proportional calculation of tax revenue

1. Pay 17% of the sales;

2. Urban construction tax is paid at 7% of the value-added tax;

3. The education surcharge is paid at 3% of the value-added tax;

4. The local education surcharge is 2% of the value-added tax;

5. Stamp duty is levied at 3/10000 of the sales contract amount;

6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);

7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;

8. Vehicle and vessel use tax shall be paid by vehicle (local regulations are different, and the tax amount of different vehicles is different, and each vehicle is XX yuan);

9. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 30,000 yuan to 654.38+10,000 yuan 27%, 654.38+10,000 yuan 33%).

10. Personal income tax for withholding wages and bonuses.