I. VAT policy
(1) Reduce the levy
The relief policy refers to the taxable sales income of small-scale VAT taxpayers, with a collection rate of 3%, and the VAT is levied at a reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%. That is the policy of "3 reduction 1" that everyone usually says.
Before 202 1 and 65438+February 3 1, small-scale taxpayers of value-added tax outside Hubei Province continued to implement the policy of "3 down to 1".
For small-scale VAT taxpayers in Hubei Province, the policy of "3 reduction 1" was also implemented from April 1 day to February 3 1 day, and the VAT exemption policy was stopped.
(2) Exemption
Before 202 1, 65438+2, 3 1, taxpayers' income from providing film screening services will continue to be exempted from value-added tax.
Film projection service refers to the audio-visual service provided to the audience by the unit holding the film projection business license using professional cinema projection equipment.
Second, the enterprise income tax policy
The longest carry-over period of losses incurred by film industry enterprises in 20021is still extended from 5 years to 8 years.
Enterprises in the film industry are limited to the production, distribution and projection of films, excluding enterprises that disseminate films through information networks such as the Internet, telecommunication networks and radio and television networks.
Three. Personal income tax policy
(a) temporary subsidies and bonuses are tax-free.
Before 20021,65438+2, 3 1, the temporary work subsidies and bonuses obtained by medical staff and epidemic prevention personnel who participated in the epidemic prevention and control work according to the standards stipulated by the government will continue to be exempted from personal income tax. The standards set by the government include subsidies and bonuses set by governments at all levels.
Temporary work subsidies and bonuses for personnel involved in epidemic prevention and control stipulated by the people's governments at or above the provincial level shall be implemented mutatis mutandis.
(2) Epidemic prevention articles are exempt from tax.
Before 20021,12, and 3 1, the drugs, medical supplies, protective equipment and other physical objects (excluding cash) sent by the unit to individuals to prevent novel coronavirus from contracting pneumonia are not included in the income from wages and salaries, and continue to be exempted from personal income tax.
Four, the cultural construction fee policy
We will continue to implement the policy of exempting cultural undertakings from construction fees before 2002165438+February 3 1.
Similarly, the tax depression policy has been going on, and the limited company has financial incentives;
Value-added tax: the local government rewards the local retention rate of value-added tax of 75%-90% and the local retention rate of 50%.
Enterprise income tax: 75%-90% of the value-added tax is retained locally and 40% is retained locally, and the local government will reward it.
Natural person replacement policy 202 1 continued;
Naturally, it is originally aimed at individuals who are unable to provide corresponding invoices to the company when they have business dealings with the company. Then through the policy of natural invoicing, go to the tax hall to invoice the enterprise.
Advantages of individual business income tax on behalf of individuals;
1, sole proprietorship and individual proprietorship are not required, and cancellation is not involved.
2. The invoice will not enter the golden tax phase III system, and will be issued directly by the tax bureau.
3. General taxpayers do not upgrade and do not involve the settlement and payment of individual taxes.
4. The funds do not go to the third party, and the ticketing enterprise directly gives them to individuals.
5, the tax rate is low, far lower than the personal income tax rate is not approved.
It is very suitable for some freelancers and high-profit enterprises. When this kind of business happens with the company, it is best to open it through a natural person. Of course, it depends on whether the next enterprise can accept it, because it is a general ticket after all. For most pharmaceutical companies, architectural design companies, real estate agencies, and service companies, it is possible to open it through individuals.
The value-added tax, additional tax and personal production and operation income tax of the natural person policy have all been paid, and the tax payment certificate is issued at the same time as the invoice is issued, which means that there is no need to settle the individual tax.
I. Service category:
Modern services and other modern services: information service fee, R&D service fee, research service fee, business process management service fee, information system value-added service, maintenance fee, machinery use fee, market research fee, software service fee, headquarters management service fee, market management service fee, daily comprehensive management fee, supply chain management service fee, security service fee, market development fee, new product development fee, business auxiliary service, business process management service, intermediary service fee, sales service fee, etc.
Daily services for residents: municipal services, housekeeping services, wedding services and pension services;
Other living services: weeding service fee, greening fee and site laying service fee;
Security services: security system monitoring and other security services;
Transportation and freight services: land transportation services, transportation fees, loading and unloading fees, loading and unloading services, warehousing services, and materials receiving and dispatching services.
Second, the construction category
Construction service: construction service fee, repair service fee, construction engineering fee, machinery maintenance fee, machinery use fee, pumping fee, mixer fee, woodworking project, mud and water project fee, decoration project fee, hydropower project fee and other construction services.
Third, the commercial category:
Masks, alcohol, disinfectant, temperature measuring gun, coal, asphalt, hardware materials, material costs, building materials, building materials, cement, sand, cables, wires, wood, building materials, decoration, electrical appliances, mechanical equipment, gypsum board, ceramic tiles, radiators, decorative materials, screws, switches, water pipes, plastic products, cartons, cartons. (Except steel, iron and aluminum, other commodity items are acceptable. )
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.