What are the tax policies for small and micro enterprises and individual industrial and commercial households during the Liaoning epidemic?

In order to coordinate the prevention and control of epidemic situation and economic and social development in COVID-19, effectively alleviate the difficulties brought by the epidemic situation to enterprises' production and operation, and make every effort to help small and micro enterprises and individual industrial and commercial households tide over the difficulties. Liaoning province has formulated relevant preferential tax policies for small and micro enterprises and individual industrial and commercial households, so what are the specific contents?

Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households in Liaoning Province

1, rent reduction. For small and micro enterprises and individual industrial and commercial households that lease municipal state-owned enterprises (including wholly-owned, holding and actual control) and administrative institutions, the rent is reduced or extended for six months. Encourage non-state-owned property owners and lessees to implement rent-free, rent-reduced and rent-deferred on the basis of consultation.

2, the implementation of stable job subsidies. According to the national and provincial policies and regulations, small and micro enterprises in our city who participate in unemployment insurance, pay unemployment insurance premiums in full, and insist on not laying off employees or reducing layoffs will be given job-stabilizing subsidies to return funds, accounting for more than 60%.

3. Subsidize epidemic prevention expenses. For small and micro enterprises and individual industrial and commercial households in the retail and catering industries, in 2022, the employee's nucleic acid detection fee will be subsidized by not less than 50%.

4. Subsidize utilities. For small and micro enterprises and individual industrial and commercial households shut down due to the epidemic, they will be given a subsidy of 10% according to the utilities incurred by the enterprises in March.

5. Increase financing support. For small and micro enterprises that encounter temporary difficulties due to the epidemic but still have good development prospects, banks are encouraged to issue loans due during the epidemic. In the first quarter of 2022, interest subsidies were given to new bank loans for small and micro enterprises. The loan term is over 65,438+0 years (including 65,438+0 years), and the discount period is 3 months. If the loan term is less than 1 year, the discount rate shall not exceed 30% of the current LPR interest rate published by the People's Bank of China, and the maximum discount for a single enterprise shall not exceed 500,000 yuan.

6. Expand the scope of tax relief. The applicable subject of reducing and exempting "six taxes and two fees" within the range of 50% tax rate will be expanded from small-scale VAT taxpayers to small-scale enterprises and individual industrial and commercial households with low profit. We will extend the policy scope of full monthly refund of the value-added tax allowance for advanced manufacturing industries to qualified small and micro enterprises (including individual industrial and commercial households) and manufacturing enterprises, and return the above-mentioned enterprise stock tax allowance at one time.

7. Implement phased VAT exemption policy. From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3% and be exempted from value-added tax; 3% withholding rate of prepaid VAT items, deferred prepaid VAT.

8, personal income tax relief. In 2022, on the basis of the current preferential policies, the individual income tax will be levied by half for the part where the annual taxable income of individual industrial and commercial households does not exceed 1 10,000 yuan.

9. Return trade union funds. For small and micro enterprises that meet the standards of full collection and full return of trade union funds, they will continue to return trade union funds in full.

10, the labor-employment relationship is stable. If the laborer cannot return to work due to the epidemic, the enterprise shall not terminate the labor contract or return the labor dispatch. Implement flexible employment measures and arrange working hours in a flexible way in consultation with employees; If the production and operation of enterprises are difficult due to the epidemic situation, enterprises are encouraged to stabilize their jobs through consultation and democratic procedures, such as salary adjustment, rotation and shortening working hours.

1 1. Deferred payment of medical insurance premium. If the employer fails to pay the employee medical insurance premium on schedule due to epidemic situation and other reasons, the holdover period will be until June 30, 2022.

12, postpone or reduce the proportion of housing provident fund. Enterprises affected by the epidemic in 2022 can reduce the proportion of housing provident fund deposit to 5%; Enterprises with production difficulties can delay the payment of housing provident fund or reduce the deposit ratio to 3%. Enterprises apply for deferred payment and reduce the proportion to implement the commitment system.