The Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Implementing Inclusive Tax Relief Policies for Small and Micro Enterprises, and implemented a series of tax relief policies for small and micro enterprises. Among them, the provincial government is given the right to reduce taxes by "six taxes and two fees", that is, the resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge of small-scale VAT taxpayers can be reduced or exempted within 50% of the tax scope, and the specific range can be determined by the provincial people's government according to the actual situation of the region and the needs of macro-control.

Definition of small and medium-sized enterprises:

1, industries and small and medium-sized enterprises must meet the following conditions: less than 2,000 employees, or less than 300 million yuan in sales, or less than 400 million yuan in total assets. Among them, medium-sized enterprises must have at least 300 employees, sales of 30 million yuan and above, and total assets of 40 million yuan and above; The rest are small businesses.

2. Small and medium-sized enterprises in the construction industry must meet the following conditions: fewer than 3,000 employees, or less than 300 million yuan in sales, or less than 400 million yuan in total assets. Among them, medium-sized enterprises must meet the employment needs of 600 people and above at the same time, with sales of 30 million yuan and above and total assets of 40 million yuan and above; The rest are small businesses.

3. In wholesale and retail, small and medium-sized retail enterprises must meet the following conditions: less than 500 employees, or less than 6.5438+0.5 million yuan in sales. Among them, medium-sized enterprises must meet the number of employees 100 and above, and the sales 100 million yuan and above; The rest are small businesses.

4. Small and medium-sized enterprises in the wholesale industry must meet the following conditions: fewer than 200 employees or less than 300 million yuan in sales. Among them, medium-sized enterprises must meet the number of employees 100 and above at the same time, with sales of 30 million yuan and above; The rest are small businesses.

5. Transportation and postal services. Small and medium-sized transportation enterprises must meet the following conditions: less than 3,000 employees or less than 300 million yuan in sales. Among them, medium-sized enterprises must meet the needs of 500 or more employees at the same time, with sales of 30 million yuan or more; The rest are small businesses.

6. Small and medium-sized postal enterprises must meet the following conditions: the number of employees is below 1000, or the sales volume is below 300 million yuan. Among them, medium-sized enterprises must meet the needs of 400 employees and above at the same time, with sales of 30 million yuan and above; The rest are small businesses.

The above is a detailed introduction of the SME support policies in 2022. For more related content, please continue to pay attention to Kaoya Accounting Online School. I hope this article is helpful to you.