In recent years, in order to support the development of small and micro enterprises, the state has introduced corresponding preferential tax measures to ease the tax pressure on small and micro enterprises. Today, let's talk about "tax reduction of urban maintenance and construction tax for small-scale VAT taxpayers".

According to the regulation: "The people's government of the province, autonomous region and municipality directly under the Central government shall determine according to the actual situation of the region, as well as the needs of macro-control50%Reduction of resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding stamp tax on securities transactions), cultivated land occupation tax, education surcharge and local education surcharge"

For example:AThe company is a small-scale VAT taxpayer,2022VAT payable in the third quarter of 201612345.44Yuan, the applicable urban maintenance and construction tax rate is7%thenAHow much city maintenance and construction tax does the company have to pay?

Before the preferential policy,AThe company needs to pay12345.44*7%=864.18Yuan city maintenance and construction tax, after enjoying preferential policiesAThe company needs to pay12345.44*7%*50%=432.09Yuan city maintenance and construction tax, after the policy,AThe company has saved432.09A tax on

Policy basis:Ministry of Finance Announcement of the State Administration of Taxation2022Annual regulation10A surname

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