The two sessions clearly stipulate that small-scale taxpayers will be exempted from value-added tax in stages.

At this stage, small-scale taxpayers mainly have two kinds of tax incentives:

1. The value-added tax rate of small-scale taxpayers has been reduced from 3% to 1%.

2. If the monthly sales amount is less than 6.5438+0.5 million yuan or the quarterly sales amount is less than 450,000 yuan, the value-added tax shall be exempted.

For small-scale taxpayers, the discount of 3% is reduced by 1%, and we have confirmed the extension again. Let's wait for the official documents.

Implementing the phased exemption of small-scale taxpayers' value-added tax can continue to increase the amount of exemption from value-added tax, from monthly sales of 6.5438+0.5 million yuan or quarterly sales of 450 thousand yuan to monthly sales of 200 thousand yuan or quarterly sales of 600 thousand yuan.

2.2022 Preferential enterprise income tax.

The two sessions clearly stipulate that the annual taxable income of small and micro enterprises is 6.5438+0 million yuan to 3 million yuan, and corporate income tax is levied by half.

If the annual taxable income of small and micro enterprises exceeds 6,543,800 yuan but not more than 3 million yuan, the actual tax burden ranges from 654.38+00% to 5%.