柳州公租房2025年最新通知

In 2024, the following 52 pre ferential tax policies will continue to be implemented, bringing tangible benefits to enterprises and individuals. Let’s understand these policies one by one to promote the development of businesses and individuals.
1. Culture and public welfare undertakings:
-Finance and Taxation [2019] No. 46: Before 2024, cultural undertaking construction fees will be halved to support the development of the cultural industry.
-Ministry of Human Resources and Social Security [2023] No. 19: Phased reduction of work-related injury insurance pre miums to 1% to reduce the burden on enterprises.
2. Poverty alleviation and public rental housing:
-Announcement No. 55 of 2019 and No. 18 of 2021: The tax exemption policy for donation of poverty alleviation goods will be extended until the end of 2025.
-Tax laws and regulations: Public rental housing is exempt from property tax and value-added tax to protect people's livelihood needs.
3. Innovation and scientific research:
-Announcement No. 33 of 2023: Tax pre ferential measures such as public rental housing donation deductions and rental subsidies to support scientific research and innovation.
4. Details of tax pre ferential policies:
-Announcement No. 22 of 2023: Tax incentives for CDR transfers.
-Announcement No. 34 of 2021: Interest exemptions for foreign institutions investing in the domestic bond market are tax-free.
-Finance and Taxation [2021] No. 26: Import tax incentives for the development of science popularization undertakings.
-Announcement No. 43 of 2020: The deduction ratio for cosmetics advertising fees has been increased.
5. Special support:
-Finance and Taxation [2021] No. 23 and 29: Tax-free import of seed sources.
-Announcement No. 4 and 34 of 2023: Cross-border e-commerce export tax rebate policy.
-Announcement No. 76 of 2019: Tax incentives for community family services, including elderly care, childcare, and housekeeping services.
6. Special attention to scientific and technological innovation:
-Finance and Taxation [2021] No. 23 and 29: Duty-free import of scientific research and teaching supplies.
-Announcement No. 2023: Tax treatment of returned goods exported by cross-border e-commerce.
7. Individual and corporate pre ferential policies:
-Tax pre ferential policies covering multiple areas such as home purchases, tax deductions, and scientific research support will last until December 31, 2024.
Please pay attention to relevant announcements for updates to ensure you take full advantage of these tax incentives. Let us take advantage of these pre ferential policies to jointly promote social and economic development.

The pre ferential tax policy for small-scale taxpayers in 2022 will continue to implement the pre ferential policy of exempting small-scale taxpayers from VAT from April 1, 2021 From July 1 to December 31, 2022, small-scale VAT taxpayers with monthly sales of less than 150,000 yuan will be exempted from VAT. And small-scale taxpayers with a quarterly income of no more than 450,000 will continue to be exempted from tax. This pre ferential policy will continue until the end of 2022.

In early January 2022, when many people logged in to the invoicing software, the system automatically popped up: From January 1, 2022, the VAT rate for small-scale taxpayers will continue to be 1 % get pre ferential policies. For small-scale VAT taxpayers whose taxable sales income is subject to a 3% levy rate, the VAT will be temporarily reduced to a 1% levy rate; for pre paid VAT items subject to a 3% pre payment rate, the 1% pre payment rate will be temporarily reduced. Prepay VAT. Therefore, the tax rate for small-scale taxpayers in 2022 will still be 1%.

In addition, there is also a pre ferential policy that exempts interest income from loans to small and micro enterprises from financial institutions from value-added tax. This policy lasts from September 1, 2018 to December 31, 2023. , the interest income derived from small loans issued by financial institutions to small enterprises, micro-enterprises and individual industrial and commercial households is exempt from value-added tax.

In addition to the above various tax pre ferential policies for small-scale taxpayers, there are also some VAT incentives related to agricultural loans, VAT exemptions for free loans within enterprise groups, and VAT incentives for heating companies. , VAT pre ferential treatment for animation companies, VAT exemption for border sales of tea, VAT exemption for rental income from operating public rental housing, and VAT exemption for qualified tap water sales income will continue to be implemented. , at the same time, exempt anti-HIV drugs imported by the National Health Commission from value-added tax, continue to implement the pre ferential policy of exempting value-added tax for publicity and culture, continue to extend the pre ferential policy of exempting value-added tax for donations of poverty alleviation goods, and support scientific and technological innovation during the 14th Five-Year Plan period Value-added tax exemption policies, etc.