In order to reduce the burden on taxpayers, the country has introduced a lot of tax relief preferential policies, there are still two days to enter2022In 2005, my tax accountant firm sorted out for you in2022The continuation of tax incentives in 2009.

1VAT preferential tax policy for small-scale taxpayers

Since the2021years4month1Day arrival2022years12month31Daily, monthly sales15Below ten thousand, quarter45Small-scale taxpayers below 10,000 yuan are exempt from VAT.

For example, enterprise A is a small-scale taxpayer2021years4Cumulative quarterly sales40Ten thousand Yuan, in accordance with VAT preferential tax policy, quarter45Below ten thousand is exempt from VAT, that is, A enterprise in2021years4No quarterly VAT is payable.

Policy basis: Ministry of Finance Announcement of the State Administration of Taxation on Clarifying the VAT Exemption Policy for Small-scale VAT Taxpayers (Ministry of Finance Announcement of the State Administration of Taxation2021Annual regulation11No.)

2Continue to implement the preferential policy of VAT exemption for side - selling tea

Main content: From2021years1month1From day to day2023years12month31On the same day, the value-added tax will be exempted for the sales of self-produced side tea and the sales of side tea by distribution enterprises.

The "side tea" mentioned in this announcement refers to the pressed tea made of black hair tea, aged green tea, black tea powder and green tea, which is specially sold to border minority areas after fermentation, steaming, pressing, crushing and stir-frying.

For example, Enterprise B is engaged in the business of selling tea in2021years4Quarterly sales50Wanbian sales of tea to border ethnic minorities, according to the value-added tax preferential policy, A enterprise4No quarterly VAT is payable.

Policy basis: Ministry of Finance Announcement of the State Administration of Taxation on Continuing the Implementation of Value-added Tax Policy on Side Sale Tea (Ministry of Finance Announcement of the State Administration of Taxation2021Annual regulation4No.)

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