What is the tax reduction and fee reduction policy for SMEs?

Legal analysis: 1. Reduce the VAT rate. 2. Change the two-year deduction of real estate into a one-time full deduction. 3. Domestic passenger transport services are included in the scope of input tax deduction; 4. Tax credit and refund at the end of VAT period; 5. Special additional deduction for personal income tax increase; 6. Reduce the contribution ratio of employees' pension insurance units; 7. The employment security fund for the disabled shall be reduced or exempted by stages; 8. Reduce the real estate registration fee and adjust the patent fee; 9. Adjust some government funds; 10. Reduce some administrative fees such as radio frequency occupation fee, entry and exit license fee and trademark registration fee; 1 1. Extend the loss carry-over period of high-tech enterprises and high-tech SMEs; 12. Expand the industry scope of accelerated depreciation of fixed assets to all manufacturing fields; 13. Goods donated by units or individual industrial and commercial households for poverty alleviation are temporarily exempted from VAT; 14. Continue to implement some tax reduction and exemption policies for the transformation of operating cultural institutions into enterprises in the cultural system reform; 15. Support the development policy of cultural enterprises; 16. The transfer of innovative enterprise CDR to individual or enterprise investors will be exempted from personal income tax and enterprise income tax within three years; 17. Perpetual bonds issued by enterprises can be exempted from enterprise income tax by applying dividend policy.

; 18. Reduction or exemption of value-added tax, income tax and deed tax. It is used for community family services such as pension, nursery, and housekeeping.

Legal basis: Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC) meets the requirements of small-scale low-profit enterprises, and the enterprise income tax is levied at a reduced rate of 20%. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.