General taxpayers can enjoy the preferential policies of exempting education surcharge and local education surcharge with monthly sales not exceeding 654.38 million.

According to the "Notice on Expanding the Exemption Scope of Relevant Government Funds" issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China:

First, the exemption of education surcharge, local education surcharge and water conservancy construction fund shall be paid according to the current monthly sales or turnover of no more than 30,000 yuan (quarterly sales or turnover of no more than 90,000 yuan). Two, extended to the monthly tax monthly sales or turnover does not exceed 6.5438 million yuan (quarterly tax sales or turnover does not exceed 300 thousand yuan) tax obligations. According to the relevant policies and regulations, the general taxpayer's corporate income tax preferential policy is that the annual taxable income of small and meager profit enterprises does not exceed 6.5438+0 million yuan, and it is included in the taxable income at a reduced rate of 25%, and corporate income tax is paid at a reduced rate of 20%; For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.

3. In 2022, general taxpayers will implement the VAT rate policy of 1%. From 2020 onwards, the taxable sales income of general taxpayers with 3% levy rate will be reduced to 1% levy rate. After two years of enjoyment, this policy will be extended for another year.

Legal basis:

"People's Republic of China (PRC) tax collection and management law"

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.