I. VAT
1. Ministry of Finance、The State Administration of Taxation "Notice on Adjusting the VAT Rate Rate" (Cai Tax [2018] No. 32)。Execution from May 1, 2018。a、Taxpayer has a value -added taxable sales behavior or imported goods，Original applicable 17%and 11%tax rates，The tax rate is adjusted to 16%, respectively、10%。2、Taxpayers purchase agricultural products，Original applicable 11%deduction rate，The deduction rate is adjusted to 10%。3、Taxpayers purchase agricultural products for production and sales or commissioned 16%tax rates，Calculate the input tax at a deduction rate at 12%。4、Originally applicable 17%tax rate and export tax rebate rate of 17%，Export tax refund rate is adjusted to 16%。Originally applicable 11%tax rate and export tax refund rate is 11%export cargo、Cross -border taxable behavior，Export tax refund rate is adjusted to 10%。
2． The General Administration of Taxation of the Ministry of Finance Announcement announced No. 39, 2019，Execution from April 1, 2019。a、Value -added tax general taxpayers (hereinafter referred to as taxpayers) occurred in value -added taxable sales or imported goods，Original 16%tax rate，The tax rate is adjusted to 13%; the original 10%tax rate，The tax rate is adjusted to 9%。2、Taxpayers purchase agricultural products，Original applicable 10%deduction rate，The deduction rate is adjusted to 9%。Taxpayers purchased agricultural products for production or commissioning 13%tax rates，Calculate the input tax at a deduction rate of 10%。3、Originally applicable 16%tax rate and export tax refund rate of 16%export cargo labor service，Export tax refund rate is adjusted to 13%; export goods with 10%tax rate and export tax rebate rate are 10%、Cross -border taxable behavior，Export tax refund rate is adjusted to 9%。4、Applicable 13%tax rate Overseas passenger shopping departure tax refund items，tax refund rate is 11%; overseas passenger shopping departure tax refund items for 9%tax rates，The tax refund rate is 8%。5、From April 1, 2019，"Provisions on the Related Matters of the Pilot VAT for Business Tax Reform" (issued by Cai taxation [2016] No. 36) Article 1 (4)、Article 2 (1) Person 1 Stop execution，Taxpayers obtain the input tax of real estate or real estate under construction projects, no longer deducts 2 years。Earlier in accordance with the above provisions, the input tax of the deduction is not completed，It can be deducted from the output tax in April 2019。6、Taxpayers purchase domestic passenger transportation services，The amount of input tax is allowed to be deducted from the output tax。Seven、From April 1, 2019 to December 31, 2021，Allow production、The taxpayer of the life service industry will be increased by 10%，Deliveting the taxable amount (hereinafter referred to as the plus deduction policy)。Eight、From April 1, 2019，Trial tax refund system at the end of the value -added tax period。
3． The Jiangsu Provincial Government's "Several Policies and Measures on Further Reduce the burden on enterprises to promote the high -quality development of the real economy" (Su Zhengfa [2018] No. 136 (2)。From January 1, 2019 to December 31, 2021，The scope of exemption of VAT has expanded to the "national technology enterprise incubator、University Science and Technology Park、Elimable crowd -creation space "，Income provided sky bet games online incubation services to the incubation service it is，Exempted VAT。
4． Ministry of Finance、The State Administration of Taxation "Notice on Implementation of the Policies of Little and Micro -Enterprise's Ability Tax Disposal Policy" (Cai Tax [2019] No. 13)。Jiangsu Provincial Department of Finance、The Provincial Taxation Bureau "Notice on Implementing the Implementation of the Policy of the Inclusion Tax Revisibility of Small and Micro -Enterprises" (So Finance Tax [2019] No. 15。From January 1, 2019-within 3 years on December 31, 2021，VAT taxpayers with VAT with a monthly sales of less than 100,000 yuan (including the number) are exempt from VAT。
5． The Central Propaganda Department of the State Administration of Taxation of the Ministry of Finance's "Notice on Continuing the Implementation of Cultural Institutions in the Reform sky bet games online of the Cultural System" (notice of transferring to several tax policies for enterprises "(Cai Tax [2019] No. 16 (3))。From January 1, 2019，Party News、The party journal will issue it、Printing business and the corresponding cultural enterprise formed by the peeling of operating assets，The party newspaper obtained、Party publication revenue and print revenue are exempt from VAT。
6. The General Administration of Taxation of the Ministry of Finance's "Notice on Supporting Taxation Policy for Small and Micro Enterprises" (Cai tax [2017] No. 77)。until December 31, 2019，For financial institutions to farmers、Small enterprises、interest income obtained by micro -enterprises and individual industrial and commercial households issued small loans，Exempted VAT。
7. Ministry of Finance、The State Administration of Taxation's "Notice on Clarifying Policies Exempted Value -of -VAT Taxes and other policies" (Fiscal Tax [2019] No. 20)。From February 1, 2019 to December 31, 2020，(1) Medical institution accepts other medical institutions commissioned，According to the medical service guidance price set by the competent health department and other related departments at the same level of the price of the price of the “National Medical Service Price Project”，The "Regulations on the Transition Policy of the VAT Tax Tax Tax Taxation of Business Tax Reform" (Cai tax [2016] No. 36) Article 1 (7) The exemptional VAT policy stipulated in item (7)。(2) Fund borrowing behavior between units (including enterprise groups) in the enterprise group，Exempted VAT。
8． Ministry of Finance、The State Administration of Taxation's "Notice on the Interest Revenue Revolution of Loan Interest Revenue for Small and Micro -Enterprises" (Cai Tax [2018] No. 91)。From September 1, 2018 to December 31, 2020，For financial institutions to small enterprises、interest income obtained by micro -enterprises and individual industrial and commercial households issued small loans，Exempted VAT。
9． The "Notice on Value Tax Policy on Rare Diseases" (Cai Tax [2019] No. 24)。From March 1, 2019，Value -added tax general taxpayer production, sales and wholesale、Retail rare disease medicine，You can choose to pay VAT in accordance with the simplicity method。For imported rare disease medicines，Reduced value -added tax at 3%levy in imports。
10． Ministry of Finance、Customs General Administration、Taxation General Administration、The State Drug Administration "Notice of the Value -added Tax Policy for Anti -Cancer Drugs" (Cai Tax [2018] No. 47) can choose to pay VAT in accordance with the simple method of levy，Don’t change within 36 months。
2. Corporate income tax
11、The Central Propaganda Department of the State Administration of Taxation of the Ministry of Finance's "Notice on Continuing the Implementation of Cultural Institutions in the Reform sky bet games online of the Cultural System" (Notice of Transfer to Several Tax Policies of Enterprises "(Cai Tax [2019] No. 16 (1))。Business Cultural Institution，Enterprises that have been completed before December 31, 2018，Sky bet app download From January 1, 2019, it can continue to be exempted from five -year corporate income tax。
12、The Department of Science and Technology of the Ministry of Finance's "Administrative Measures for the Recognition of High -tech Enterprises" (Guoshi Fire [2016] No. 32)、"Guidelines for the Management of High -tech Enterprises" (Guoke Fire [2016] No. 195)。From January 1, 2008，High -tech Enterprise: Reduced 15%，Reduce 10%。
13、The Department of Science and Technology of the General Administration of Taxation of the Ministry of Finance, "Notice on Increased Research and Development Cost Performance Proportion of Deduction" (Cai Tax [2018] No. 99)。The actual R & D expenses incurred in the company's development activities，The intangible assets are not formed into the current profit and loss，On the basis of deduction in accordance with regulations，From January 1, 2018 to December 31, 2020，Then deducts it before tax at 75%of the actual amount; formed an intangible asset，During the above period, 175%of the cost of intangible assets is amortized before tax。
14、The Jiangsu Provincial Government issued the "Notice on Further reduced the burden on enterprises to promote the high -quality development of high -quality development of the real economy" (Su Zhengfa [2018] No. 136 (4)，From November 4, 2018，Eligible fiscal funds are allowed to be as corporate income tax, no taxes, no tax income。
15、The General Administration of Taxation of the Ministry of Finance, "Notice on Implementing Small and Micro -Enterprise Encreasing Tax Revisibility Policy" (Cai Tax [2019] No. 13)。From January 1, 2019-December 31, 2021，A part of the annual taxable income of small micro -profit enterprises at an annual taxable income of not more than 1 million yuan is reduced by 25%into taxable income，Pay the corporate income tax at a tax rate of 20%; part of the annual taxable income of more than 1 million yuan but no more than 3 million yuan，minus 50%of the taxable income，Pay an enterprise income tax at a tax rate of 20%。
16、Ministry of Finance、Taxation General Administration、National Development Reform Commission、The Ministry of Industry and Information Technology "Notice on the Integrated Circuit Production Enterprise Relevant Enterprise Income Tax Policy Issues" (Cai Tax [2018] No. 27)。Starting from January 1, 2018: 1、After January 1, 2018, the newly established integrated circuit route width is less than 130 nanometer，Integrated circuit manufacturers or projects with more than 10 years of operation，Disable corporate income tax for the first to the second year，In the third to fifth year, the corporate income tax is levied at half of the legal tax rate at 25%，and enjoy until the expiration; 2、After January 1, 2018, the newly established integrated circuit route is less than 65 nanometer or the investment amount exceeds 15 billion yuan，Integrated circuit production enterprises or projects with more than 15 years of operation，Disabled corporate income tax for the first to fifth year，In the sixth year to the tenth year, the corporate income tax is levied at half a legal tax rate at 25%，and enjoy until the expiration of the expiration。
3, personal income tax
17. Article 6 of the Personal Income Tax Law of the People's Republic of China。2019.01.01 execution，Starting point，from the original 3500 yuan，Adjusted to 5,000 yuan; 6 special additional deductions were added，Including children's education、Continuing Education、Disease Medical、Housing loan interest or housing rent、Afforders for the elderly。
4. Real estate tax
18. Ministry of Finance、Taxation General Administration、The Central Propaganda Department's "General Office of the State Council on Printing and Distributing the Reform sky bet games online of the Cultural System Transfer to Enterprises and further supports cultural enterprises to further support the development of cultural enterprises" (Guoqi Fa [2018] No. 124)、(Cai taxation [2019] No. 16 (2)。Before December 31, 2018，Business cultural institutions that have allocated business funds that have allocated business funds for business funds have completed the transferred enterprise，Sky bet app download From January 1, 2019, it can continue to be exempted from five -year property tax。
19. The Jiangsu Provincial Government's "Several Policies and Measures to further reduce the burden on enterprises to promote the high -quality development of the real economy" (2) (2) (Su Zhengfa [2018] No. 136)。From November 4, 2018，The scope of exemption of real estate tax expands to the provincial "national technology enterprise incubator、University Science and Technology Park、Elimable crowd -creation space "。
20． The Jiangsu Provincial Government's "Several Policies and Measures to Further Reduce the Corporation of Enterprises to Promote the High -quality Development of the Real Economy" (6) (Su Zhengfa [2018] No. 136) and the Jiangsu Provincial Department of Finance, "。From November 4, 2018，Reduced the company with difficulty companies、Real estate tax。
21. Ministry of Finance、The State Administration of Taxation "Notice on the Printing Tax Policy on Printing and Tax Tax Policy of College Student Apartments" (Cai tax [2019] No. 14)。From January 1, 2019 to December 31, 2021，Removal of real estate tax on university student apartments。
22. Ministry of Finance、The State Administration of Taxation "Notice on Continuing the Implementation of Agricultural Products wholesale Market Agricultural Trade Market Real Estate Tax Urban Land Use Tax Policy" (Cai Tax [2019] No. 12)。From January 1, 2019 to December 31, 2021，For the wholesale market for agricultural products、The farmer's market (including its own and rental，The same below) Real estate dedicated to operating agricultural products，Removal of real estate tax。For the wholesale market that operates other products at the same time and the real estate used in the farmer's market，Determine the exemption property tax based on the proportion of other products to agricultural product trading venues。
23. The Jiangsu Provincial Government's "Several Policies and Measures on Further Reduce the burden on enterprises to promote the high -quality development of the real economy" (Su Zhengfa [2018] No. 136 (2)。From January 1, 2019 to December 31, 2021，For national level、Provincial Science and Technology Enterprise Incubator、University Science and Technology Park and the National Increasing Space for Congressing Space, and provided to the real estate used for incubating objects for free or leased、Land，Real estate tax and urban land use tax。
Seven, urban land use tax
24. Jiangsu Provincial Government Su Zhengfa [2018] No. 136 (7) and Su Cai Tax [2018] No. 39、Sucai Tax [2019] No. 9 "Approval of the Urban Land Use Taxation Plan for Lianyungang City"。From January 1, 2019，Adjust the standard。
25. Ministry of Finance、The State Administration of Taxation "Notice on Continuing the Implementation of Agricultural Products wholesale Market Agricultural Trade Market Real Estate Tax Urban Land Use Tax Policy" (Cai Tax [2019] No. 12)。From January 1, 2019 to December 31, 2021，For the wholesale market for agricultural products、The farmer's market (including its own and rental，Same) Land for operating agricultural products，Differential tax use of urban land use tax。For the land wholesale market that operates other products at the same time and land used by the farmer's market，Determine the use of tax use tax for urban land in accordance with the proportion of other products to agricultural product trading venues。
8. Vehicle purchase tax
26. Ministry of Finance、Taxation General Administration、Department of Industry and Information Technology、The Ministry of Science and Technology "Announcement on the Purchase of New Energy Vehicle Vehicle Vehicle Purchase Tax" 2017 No. 172，From January 1, 2018 to December 31, 2020，"New Energy Vehicle Model Catalog of Vehicle Purchase Tax" for new energy vehicles purchased for vehicle purchase tax。
Nine, car and boat tax
27. The Jiangsu Provincial Government (Su Zhengfa [2018] No. 136) (17), paragraph (17), and Jiangsu Provincial Department of Finance, "Notice on Implementation and Reduction of Enterprises Benefits to Promote the High -quality Development of the Real Economy" (Su Cai Tax [2018] No. 39)。Applicable taxes Sky bet app download for the tax item of the car and boat to reduce the amount of tax item to the statutory minimum level。1 liter Dent passenger car is adjusted from 120 to 60 years. The truck is adjusted from 60 yuan per ton to 16 yuan per year，The trailer is adjusted from 30 yuan to 8 yuan，Professional car、Wheel -type dedicated vehicles are adjusted from 60 yuan to 16 yuan; motorcycles are adjusted from 60 yuan to 36 yuan。
Ten, printing duty
28. The Jiangsu Provincial Government issued the "Notice on Further Reduce the Corporation of Enterprises to Promote Several Policies and Measures to Promote the High -quality Development of the Real Economy" (Su Zhengfa [2018] No. 136 (3))。From December 1, 2018，Low the stamp duty。Industrial enterprise 70%、Business、Foreign trade enterprises at 40%、Other industries are approved by 80%of the taxable amount。
29. Ministry of Finance、The State Administration of Taxation "Notice on Supporting Taxation Policy for Small and Micro -Enterprises" (Cai Tax [2017] No. 77。until December 31, 2020，For financial institutions and small enterprises、The loan contract signed by the micro enterprise is exempt from printing duty。
30. Ministry of Finance、The State Administration of Taxation "Notice on the Printing Tax Policy on Printing and Tax Tax Policy of College Student Apartments" (Cai Tax [2019] No. 14)。From January 1, 2019 to December 31, 2021，For college student apartment rental contracts signed with college students，Removal of stamp duty。
Eleven, comprehensive taxes and fees
31. Jiangsu Provincial Department of Finance、The Provincial Taxation Bureau "Notice on Implementing the Implementation of the Policy of the Inclusion Tax Revisibility of Small and Micro -Enterprises" (So Finance Tax [2019] No. 15。From January 1, 2019 to December 31, 2021，Subtraction of taxpayers at a small value -added taxpayer at 50%of the tax amount is levied on the resource tax、Urban maintenance construction tax、Real Estate Tax、Tax use of land land use、Printing duty (excluding securities transaction stamp duty)、Cultivation land occupation tax and educational costs、Local education additional; to enjoy resource taxes in accordance with the law、Urban maintenance construction tax、Real Estate Tax、Tax use of land land use、printing duty、Cultivation Land occupation tax、Education additional、Local education attached other preferential policies，Can be superimposed to enjoy this preferential policy。
32. Ministry of Finance、Taxation General Administration、Ministry of Human Resources and Social Security、The State Council's Poverty Alleviation Office "Notice on Further Supporting and Promoting the Employment of Entrepreneurship and Employment of Key Groups" (Cai tax [2019] No. 22)。January 1, 2019 to December 31, 2021，(1) Create files and stand cards in poor people、Persons with the "Employment and Entrepreneurship Certificate" and "Employment Unemployment Certificate" (indicate "independent entrepreneurial tax policy")，，Self -handling individual industrial and commercial household registration from the month of the month，3 years (36 months，Same as the following) In the limit of 12,000 yuan per household (14,400 yuan in Jiangsu Province) per year, it deducts the VAT that it should be paid in order in turn、Urban maintenance construction tax、Education additional、Local education additional and personal income tax。Limited standards can float up to 20%; (2) The aforementioned person who recruits the "tax policy"，Signed a labor contract for more than 1 year and pay social insurance premiums in accordance with the law，Sign signed a labor contract and pay social insurance from the month of the month，Deduades to the value -added tax in turn in turn in order within 3 years、Urban maintenance construction tax、Education additional、Local education additional and corporate income tax discounts。The quota standard is 6,000 yuan per person per year (7800 yuan in Jiangsu Province)，up to 30%can be floated up to。(Jiangsu Province all executes deduction policy，Su Cai Tax [2019] No. 24)。
33. Ministry of Finance、Taxation General Administration、The Ministry of Retired Military Department "Notice on Further Supporting the Receiving Taxation Policies of Employment Soldiers Entrepreneurship and Employment" (Cai Tax [2019] No. 21。January 1, 2019 to December 31, 2021，Independent employment retired soldiers engaged in individual management，Self -handling individual industrial and commercial household registration from the month of the month，3 years (36 months，Same as the following) In the limit of 12,000 yuan per household (14,400 yuan in Jiangsu Province) per year, it deducts the VAT that it should be paid in order in turn、Urban maintenance construction tax、Education additional、Local education additional and personal income tax。Liming standards can float up to 20%。Enterprise recruits independent employment retired soldiers，Signed a labor contract for more than 1 year and pay social insurance premiums in accordance with the law，Sign signed a labor contract and pay social insurance from the month of the month，Deduades to the value -added tax in turn in turn in order within 3 years、Urban maintenance construction tax、Education additional、Local education additional and corporate income tax discounts。The quota standard is 6,000 yuan per person per year (9,000 yuan in Jiangsu Province)，up to 50% up to 50%。(Jiangsu Province all executes deduction policy，Su Cai Tax [2019] No. 25。
Twelve, Tariffs
34. Su Zhengfa [2018] No. 136 (1)，November 4, 2018，Reduce import tariff rate。Some engineering machinery、The average tax rate of electromechanical equipment such as instrument and instrumentation and other electrical equipment has been reduced from 12.2%to 8.8%，Textiles、Fresh and other manufacturing materials from 11.5%to 8.4%，Paper products, etc.、The average tax rate of primary processing products drops from 6.6%to 5.4%。
Thirteen, land value -added tax
35. Ministry of Finance、The State Administration of Taxation "Notice on Continue to Implement Enterprise Reform Reorganization Reorganization Reconstruction on the Land Value -added Tax Policy" (Cai Tax [2018] No. 57)。January 1, 2018 to December 31, 2020，Follow one of the following situations，No land value -added tax for land: (1) The overall restructuring of non -company -made enterprises is a limited liability company or a joint -stock company，Limited Liability Company (Share Co., Ltd.) overall reorganization to Co., Ltd. (limited liability company)，For the right to use state -owned land before the restructuring, the right to use state -owned land、Buildings on the ground and its attachment (hereinafter referred to as real estate) transfer、Change to the restructuring enterprise; (2)，Two or more companies merge into one enterprise，And the survival of the investment entity of the original enterprise，Transfer to the original enterprise、Change to the merged enterprise; (3) Enterprises are divided into two or more enterprises with the same investment entity as the original enterprise，Transfer to the original enterprise、Change to a separate enterprise; (4) unit、Personal investment in real estate at the reorganization of reorganizations，Transfer to the real estate、Change to the invested enterprise。
14, deed tax
36. Ministry of Finance、The State Administration of Taxation "Notice on Continue to Support the Reconstruction and Reconstruction of the Enterprise and Institutions" (Cai Tax [2018] No. 17)。From January 1, 2018 to December 31, 2020: (1) The proportion of equity (shares) held by the original company's investment entity and restructuring (change) of the company exceeds 75%，and restructured (changed) The company inherited the original company's rights、Obligations，After the restructuring (change), the company will bear the land of the original enterprise、House ownership，Exemption of deed tax。(2) Institutions are restructured as enterprises in accordance with relevant state regulations，The original investment entity existed and contributed in the company after the restructuring (equity、Shares) The proportion Sky Bet app of more than 50%，For the land of the original institution after the restructuring, the company、House ownership，Exemption of deed tax。(3) Two or more companies，According to laws and regulations、contract agreement，merged into a company，And the original investment subject exist，For the company's land after the merger、House ownership，Exemption of deed tax。(4)、The contract is agreed to be divided into two or more companies with the same investment entity as the original company，After the separation of the company, the company bears the land of the original company、House ownership，Exemption of deed tax。(5) Corporate bankruptcy，Land for it to bear the company they purchased、House ownership，Exempted deed tax; more than 30%of the employees of the original enterprise signed a labor employment contract with a service life of no less than three years，Reduce the sealing deed tax。(6) Administrative adjustment of the people's governments at or above the county level or state -owned assets management department in accordance with regulations、Transfer state -owned land、Unit for house ownership，Exemption of deed tax。(7) Credit -to -equity、Dialing land for land transfer or price contribution、Company equity (shares) transfer and other exemption tax。