From June 5438+0, 2022 to February 3, 2024/kloc-0, the people's governments of all provinces, autonomous regions and municipalities directly under the central government can reduce the resource tax, urban maintenance and construction tax, property tax and individual industrial and commercial households within the tax rate of 50% according to the actual situation of the region and the needs of macro-control.

Second, analyze the details

The policy of halving the two taxes and fees shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in the region and the needs of macro-control. For small-scale VAT taxpayers, small enterprises and individual industrial and commercial households, resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupation tax, education surcharge and local education surcharge can be reduced or exempted within 50% of the tax amount.

3. How can a newly-established enterprise declare to enjoy the preferential treatment of six taxes and two fees?

1. If the newly established enterprise is a small-scale VAT taxpayer, it can directly declare and enjoy the preferential treatment of six taxes and two fees;

2. If a newly established enterprise is registered as a general VAT taxpayer, the policy shall be applied in two stages: before the first settlement and after the first settlement. Before you settle down for the first time, you need to judge whether you can enjoy the preferential treatment of six taxes and two fees according to the declaration of small and meager profit enterprises.