2022年疫情期间最新国家及上海地方税费减免补贴政

近几年新冠疫情持续对各企业经营造成程度不等的影响，国家为支持企业渡过此特殊时期下的景气低靡，也随之出台颁布相应税费减免及补贴政策，助力企业复工复产。为此，本篇汇整2022年主要的国家及上海地方税费减免补贴政策，供各企业单位按需向有关部门申请适用符合减免或补贴条件的政策。

In recent years, the COVID-19 pandemic has affected the operation of various enterprises to different degrees. To support enterprises in getting through the downturn during this special period, the center and local government have issued relevant tax and fee reduction, exemption and subsidy policies to help enterprises resume work and production. Therefore, this article consolidates the major national and local policies of tax reduction, exemption and subsidies in 2022 for enterprises to apply to the relevant departments for policies that meet the conditions of tax reduction, exemption or subsidies according to their needs.

目录：

Catalog:

一、 国家层面政策

 Policies at National Level

1)小规模纳税人、小型微利企业和个体工商户“六税两费”减免"

Six Taxes and Two Surcharges" Relief Policies for Small-scale VAT Payers, Small Enterprises with Meager Profits, and Individually-owned Businesses

2)进一步实施小微企业所得税优惠政策 

Further Implementation of Income Tax Incentives for Small Enterprises with Meager Profits

3)制造业中小企业延缓纳税

 Deferred Tax Payment for Small and Medium-sized Enterprises(SMEs) in the Manufacturing Industry

4)疫情防控相关个人所得税免征事项

Exemption of Individual Income Tax Related to Pandemic Prevention and Control

5)服务业小微企业和个体工商户房租减免

 Rent Reduction and Exemption for Micro and Small Enterprises and Individual-owned Businesses in Service Industry

6)房产税、城镇土地使用税困难减免

Tax Exemption and Reduction for House Property Tax and Urban Land Use Tax in Difficulties

7)延续外籍个人津补贴有关个人所得税政策

Extension of the Individual Income Tax Policies for Subsidies and Allowances of Foreign Individuals

二、上海地方层面 

Policies at Shanghai Local Level

1)上海市国有企业减免小微企业和个体工商户房屋租金政策

Policy of Shanghai Municipal State-owned Enterprises on Rent Reduction and Exemption for Small and Micro Enterprises and Individual Businesses

2)延续执行阶段性降低失业保险和工伤保险费率政策

Continuing to Implement the Policy on Phased Reduction of the Premium Rates of Unemployment Insurance and Work-related Injury Insurance

一、 国家层面政策 

Policies at National Level

1.小规模纳税人、小型微利企业和个体工商户“六税两费”减免"

Six Taxes and Two Surcharges" Relief Policies for Small-scale VAT Payers, Small Enterprises with Meager Profits, and Individually-owned Businesses

【享受对象】

[Policy Beneficiaries]

增值税小规模纳税人、小型微利企业和个体工商户。

Small-scale VAT Payers, small enterprises with meager profits, and individually-owned businesses.

(小型微利企业，是指从事国家非限制和禁止行业，且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业)

("Small enterprises with meager profits " refer to enterprises engaging in industries that are not restricted or prohibited by the State and satisfying three conditions, namely, the annual taxable income amount does not exceed CNY3 million, the staff headcount does not exceed 300 and the total amount of assets does not exceed CNY50 million.)

【政策内容】

[Content of Policy]

自2022年1月1日起至2024年12月31日，对增值税小规模纳税人、小型微利企业和个体工商户减按50%征收资源税、城市维护建设税、房产税、城镇土地使用税、印花税(不含证券交易印花税)、耕地占用税和教育费附加、地方教育附加。

From 1 January 2022 to 31 December 2024, reduce levying of a resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), arable land use tax and education surcharge, and local education surcharge within the range of 50% tax amount for small-scale VAT payers, small enterprises with meager profits and individually-owned businesses.

增值税小规模纳税人、小型微利企业和个体工商户已依法享受资源税、城市维护建设税、房产税、城镇土地使用税、印花税、耕地占用税、教育费附加、地方教育附加其他优惠政策的，可叠加享受本优惠政策。

Where small-scale VAT payers, small enterprises with meager profits and individual businesses have been entitled to other preferential policies in respect of resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax, farmland occupation tax, education surcharge, and local education surcharge in accordance with the law, they may be entitled to these preferential policies at the same time.

【政策支持文件】

[Policy Support Documents]

(1)《财政部 税务总局关于进一步实施小微企业“六税两费”减免政策的公告》(财政部 税务总局公告2022年第10号)

(Announcement [2022] No. 10 of the Ministry of Finance and the State Taxation Administration)

(2)《国家税务总局关于进一步实施小微企业“六税两费”减免政策有关征管问题的公告》(国家税务总局公告2022年第3号)

(Announcement [2022] No. 3 of the State Taxation Administration)

(3)《国家发展改革委等部门印发<关于促进服务业领域困难行业恢复发展的若干政策>的通知》(发改财金〔2022〕271号)

(Fa Gai Cai Jin[2022] No. 271)

(4)《国家发展改革委等部门<关于印发促进工业经济平稳增长的若干政策>的通知》(发改产业〔2022〕273号)

(Fa Gai Chan Ye [2022] No. 273)

2. 进一步实施小微企业所得税优惠政策

Further Implementation of Income Tax Incentives for Small Enterprises with Meager Profits

【享受对象】

[Policy Beneficiaries]

小型微利企业

Small enterprises with meager profits

【政策内容】

[Content of Policy]

自2022年1月1日起至2024年12月31日，对小型微利企业年应纳税所得额超过100万元但不超过300万元的部分，减按25%计入应纳税所得额，按20%的税率缴纳企业所得税(实际税负为5%)。

From 1 January 2022 to 31 December 2024, the portion of the annual taxable income amount of a small enterprise with meager profits, which exceeds CNY1 million but does not exceed CNY3 million, shall be computed at a reduced rate of 25% as taxable income amount, and subject to corporate income tax at 20% tax rate (actual tax burden is 5%).

小型微利企业，是指从事国家非限制和禁止行业，且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业。

"Small enterprises with meager profits" refer to enterprises engaging in industries that are not restricted or prohibited by the State and satisfying three conditions, namely, the annual taxable income amount does not exceed CNY3 million, the staff headcount does not exceed 300 and the total amount of assets does not exceed CNY50 million.

【政策支持文件】

[Policy Support Documents]

《财政部 税务总局关于进一步实施小微企业所得税优惠政策的公告》(财政部 税务总局公告2022年第13号)

(Announcement [2022] No. 13 of the Ministry of Finance and the State Taxation Administration)

3.制造业中小企业延缓纳税

Deferred Tax Payment for Small and Medium-sized Enterprises(SMEs) in the Manufacturing Industry

【享受对象】

[Policy Beneficiaries]

制造业中小微企业。

Small and medium-sized enterprises(SMEs) in the manufacturing industry.(制造业中型企业是指国民经济行业分类中行业门类为制造业，且年销售额2000万元以上(含2000万元)4亿元以下(不含4亿元)的企业。制造业小微企业是指国民经济行业分类中行业门类为制造业，且年销售额2000万元以下(不含2000万元)的企业)

(micro, small and medium-sized manufacturing enterprises refer to enterprises with annual sales of more than 20 million yuan (inclusive) but less than 400 million yuan (exclusive) and enterprises with annual sales of less than 20 million yuan (exclusive) in the manufacturing sector under the national economic classification.)

【政策内容】

[Content of Policy]

(1)继续延缓缴纳2021年第四季度部分税费

Continuous Extension Payment of Some Taxes and Charges for the Fourth Quarter of 2021

《国家税务总局 财政部关于制造业中小微企业延缓缴纳2021年第四季度部分税费有关事项的公告》(国家税务总局公告2021年第30号)规定的制造业中小微企业延缓缴纳2021年第四季度部分税费政策，缓缴期限继续延长6个月。

The deferred payment period for micro and small enterprises in the manufacturing industry stipulated in (Announcement [2021] No. 30) shall be extended for six months.

上述企业2021年第四季度延缓缴纳的税费在2022年1月1日后该公告施行前已缴纳入库的，可自愿选择申请办理退税(费)并享受延续缓缴政策。Where the aforesaid enterprises have paid the deferred taxes and fees for the fourth quarter of 2021 after 1 January 2022 and before this Announcement comes into force, they may voluntarily opt to apply for tax (fees) refunds and enjoy the policy of continued deferred payment.

(2)延缓缴纳2022年第一季度、第二季度部分税费

Deferred Payment of some Taxes and Fees for the First Quarter and Second Quarter of 2022

符合条件的制造业中小微企业，在依法办理纳税申报后，制造业中型企业可以延缓缴纳国家税务总局财政部2022年第2号公告规定的各项税费金额的50%，制造业小微企业可以延缓缴纳公告规定的全部税费，延缓的期限为6个月。延缓期限届满，纳税人应依法缴纳相应月份或者季度的税费。

After small and micro enterprises in the manufacturing industry meeting the conditions specified in this Announcement have filed tax returns in accordance with the law, medium enterprises in the manufacturing industry may defer the payment of 50% of various taxes and fees specified in this Announcement and small and micro enterprises in the manufacturing industry may defer the payment of all taxes and fees specified in this Announcement for six months. Upon expiry of the deferred period, taxpayers shall pay taxes and fees for the corresponding month or quarter pursuant to the law.

延缓缴纳的税费包括所属期为2022年1月、2月、3月、4月、5月、6月(按月缴纳)或者2022年第一季度、第二季度(按季缴纳)的企业所得税、个人所得税、国内增值税、国内消费税及附征的城市维护建设税、教育费附加、地方教育附加，不包括代扣代缴、代收代缴以及向税务机关申请代开发票时缴纳的税费。

The deferred taxes and fees include the corporate income tax, individual income tax, domestic value-added tax, domestic consumption tax and supplementary urban maintenance and construction tax, education surcharge and local education surcharge for the periods of January, February, March, April, May and June of 2022 (paid monthly) or the first quarter and second quarter of 2022 (paid quarterly), but exclude the taxes and fees withheld and remitted, collected and remitted or paid at the time of applying to the tax authorities for issuing invoices on their behalf.

【政策支持文件】

[Policy Support Documents]

《国家税务总局 财政部关于延续实施制造业中小微企业延缓缴纳部分税费有关事项的公告》(国家税务总局财政部公告2022年第2号) 

(Announcement [2022] No. 2 of the State Taxation Administration and the Ministry of Finance)

关于其他2022年疫情期间最新国家及上海地方税费减免补贴政策，请期待后续好文。

Please look forward to subsequent articles with respect to other updated national and Shanghai local tax reduction, exemption and subsidy policies for the pandemic period in 2022.

作者 · 介绍

Introduction of Authors

金音绮律师 Attorney Sara Jin 是北京盈科(上海)律师事务所高级合伙人、盈科法律顾问事务部副主任及涉外业务负责人，2018-2021年度盈科优秀律师。金音绮律师有着十多年的律师执业经验，擅长涉外并购、公司事务、知识产权、雇佣、外商投资等领域。金音绮律师作为优秀的双语谈判律师,有与诸多国际大公司，诸如ABB Lumus, Lucite, Technip, 陶氏化工, 神华企业,英国BP皇家石油,中国通用电器,上石化以及宝钢宝化集团,高桥石化等大型跨国企业的谈判经验。

Attorney Sara Jin, Senior Partner of Beijing Yingke Law Firm Shanghai Office at present, Deputy Director of Yingke Legal Advisory Affairs Department and Head of Foreign Business, Outstanding Attorney of Yingke in 2018-2021 as well. She has over ten years of experience as a lawyer, and her most experienced areas are M&A, corporate affair, IP, employment, foreign investment, etc. Attorney Sara Jin has successfully participated in many negotiation cases with many international companies, such as ABB Lumus, Lucite, Technip, Taos Chemical, Shenhua Group, British BP Petroleum, GE, Sinopec, and Bao Chemical Group, Sinopec Gao Qiao Company, etc.