Proportion of social security contributions in 2023

First, the small-scale levy rate was lowered from 3% to 1% and postponed until the end of this year. Second, the income obtained by taxpayers from providing public transport services and living services and providing express delivery services for residents' daily necessities will be exempted from value-added tax until March 3, this year. Three. Exempt from the construction fee for cultural undertakings and postpone it to 65438+February 3 1 this year. Four, the one-time pre-tax deduction of fixed assets with a unit price of not more than 5 million yuan shall be postponed to February 2023 1 day. 5. The R&D fee will be deducted by 75% and postponed to February 3, 20231day. VI. Free lending between various units of enterprise groups (including enterprise groups) shall be exempted from value-added tax and postponed to February 3, 20231day. Seven, small-scale taxpayers value-added tax threshold from monthly sales150 thousand yuan to150 thousand yuan. Eight, for small and micro enterprises and individual industrial and commercial households, the annual taxable income is less than 6.5438+0 million yuan, and the income tax is levied by half on the basis of the current preferential policies. 9. Continue to implement the 75% deduction policy for R&D expenses of enterprises, increase the deduction ratio of manufacturing enterprises to 100%, use preferential tax policies to encourage enterprises to increase R&D investment, and strive to promote enterprises to lead development through innovation. X. Loan contracts signed by financial institutions with small enterprises and micro-enterprises shall be exempted from stamp duty and postponed to June 5438+February 3, 20231. 11.In 2020, the losses of enterprises in difficult industries that were greatly affected by the epidemic were extended from 5 years to 8 years, and postponed to March 3 this year. 12. Taxpayers' income from transportation of key support materials for epidemic prevention and control shall be exempted from value-added tax, which shall be postponed to March 3, this year. Thirteen, epidemic prevention and control focus on supporting material production enterprises to expand production capacity of newly purchased related equipment, allowing a one-time included in the current cost to be deducted before enterprise income tax, postponed to March 3 this year1day. Fourteen, the epidemic prevention and control of key materials production enterprises can apply to the competent tax authorities for a full monthly refund of the value-added tax credit, postponed to March 3 this year1day.

Legal basis:

Announcement 1 issued by the Ministry of Finance and State Taxation Administration of The People's Republic of China on continuing to implement some preferential tax and fee policies in response to the epidemic situation. The announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on supporting individual industrial and commercial households to return to work (announcement number: Ministry of Finance, State Taxation Administration of The People's Republic of China 2020 13) extended the implementation period of preferential tax policies to 202 1, 12, 3 1. Among them, from April 20021year to April 20021year, 65438+February, 3 1 year, small-scale taxpayers of value-added tax in Hubei Province applied the tax rate of 3% to calculate taxable sales income, and the value-added tax was levied at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%. Two. If the preferential tax policies stipulated in Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting Individual Income Tax Policies for Prevention and Treatment of Pneumonia in novel coronavirus (AnnouncementNo. 10 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2020) and Announcement No.25 of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Support Policies for Film and Other Industries (Announcement No.25 of the Ministry of Finance in 2020) have expired, the implementation period will be extended to 2026544 III. If the preferential tax policies stipulated in Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting the Prevention and Treatment of Infected Pneumonia in novel coronavirus (Announcement No.8 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2020) and Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting the Prevention and Treatment of Infected Pneumonia in novel coronavirus (Announcement No.9 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2020) have expired, the implementation period will be extended to March 20021year. Four, 202 11June1Before the date of this announcement, the taxes and fees collected in accordance with the provisions of this announcement shall be reduced or refunded.