1. Implement the value-added tax deduction, tax exemption for small-scale taxpayers, " six taxes and two fees " reduction and levy, corporate income tax reduction, tax deduction for key groups, pre-tax for equipment and appliances for small and medium-sized enterprises deductions and other policies.
1. Preferential policies for the additional deduction of value-added tax in the production and living services industries Calculate the deduction of tax payable .
Applicable subjects: General taxpayers in the production and life service industries
Offline declaration - Guiyang Gui'an tax service halls
Consulting Tel: Guiyang Municipal Taxation Bureau 0851-12366
Tax policy
Policy content: As of December 31, 2022, small-scale value-added tax taxpayers are subject to 3% collection rate taxable sales income , exempt from value-added tax; applicable 3% pre-collection rate For the prepaid VAT items of , prepaid VAT is suspended.
Applicable subjects: Small-scale value-added tax taxpayers
Guizhou Provincial Electronic Taxation Bureau” for declaration
offline declaration - Guiyang Gui'an tax service hall
Consulting Tel: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-889013 "Two Fees" Reduction Policy
Policy Content: From 2022 to 2024, small-scale taxpayers, small and low-profit enterprises and individual industrial and commercial households will implement "six taxes and two fees" at a 50% tax rate, and have enjoyed the "six taxes and two fees" in accordance with the law. "Tax and two fees" other preferential policies can be combined to enjoy.
Applicable subjects: Small-scale value-added tax taxpayers, small low-profit enterprises, individual industrial and commercial households : Online declaration - declaration through "Guizhou Electronic Taxation Bureau"
Offline declaration - Guiyang Gui'an tax service hall
Consulting Tel: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District TaxationBureau 0851-88901306
4. Small and low-profit enterprise income tax reduction policy
Policy content: From January 1, 2021 to December 31, 2022, the annual taxable income of small and low-profit enterprises in the service industry shall not exceed 1 million yuan 25% of the taxable income is included in the taxable income, and the enterprise income tax is paid at the tax rate of 20%. On this basis, the enterprise income tax is reduced by half; the annual taxable income of individual industrial and commercial households in the service industry shall not exceed 1 million On the basis of the current preferential policies, the personal income tax will be halved to . As of December 31, 2024, the annual taxable income of small and low-profit enterprises in the service industry exceeding 1 million yuan but not exceeding 3 million yuan will be included in the taxable income at a reduced rate of 25%, and paid at the tax rate of 20%. corporate income tax.
Applicable subject: Small and low-profit enterprises申报
线下申报——贵阳贵安各办税服务大厅
咨询电话：贵阳市税务局0851-12366
贵安新区税务局0851-88901306
5.重点群体税费扣减政策
政策Content: Before December 31, 2025, for key groups of people who meet the regulations, who are engaged in self-employment, from the month of processing the registration of individual industrial and commercial households, within 3 years (36 months), the annual limit is 14,400 yuan per household. The actual value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax that should be paid in that year are deducted in turn. The company recruits key groups of personnel that meet the regulations. From the month of signing the labor contract and paying the social insurance, a fixed amount of 7,800 yuan per person per year will be deducted in turn according to the actual number of employees within 3 years. Value-added tax, urban maintenance and construction tax, education Fee surcharge, local education surcharge and corporate income tax.
Applicable subjects: key groups of people who meet the regulations, that is, the impoverished people who have established a card, hold a " Employment and Entrepreneurship Certificate " (mark "self-employment tax policy" or "self-employment tax policy within the graduation year") or Persons with " Employment and Unemployment Registration Certificate " (marked with "tax policy for self-employment"), specifically including: (1) registered poor people who are included in the National Poverty Alleviation and Development Information System; (2) in the human resources and social security department Persons who have been registered as unemployed for more than half a year in public employment service agencies; (3) households with zero employment and registered unemployed persons within the working age of households who enjoy the minimum living guarantee for urban residents; (4) graduates from colleges and universities within the graduation year Students refer to students who have graduated from ordinary institutions of higher learning and adult institutions of higher learning that implement higher education. Graduation year refers to the calendar year in which they graduated, i.e. from January 1 to December 31.
Declaration time: Monthly or quarterly declaration and collection period (deadline December 31, 2025)
Declaration - Guiyang Gui'an Tax Service Hall
Consulting Tel: Guiyang Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-88901306
6. Pre-tax deduction policy for equipment and appliances for small and medium-sized enterprises A one-off pre-tax deduction can be selected for 3 years, and the depreciation can be reduced by half for 4 years, 5 years and 10 years. Enterprises can enjoy preferential treatment on a quarterly basis, and the losses formed by insufficient deductions in the current year can be carried forward and deducted in the next 5 tax years according to regulations. Eligible market entities in the service industry can enjoy it.
Applicable subjects: Small and medium-sized enterprises
Declaration time: enjoys discounts on a quarterly basis, and the losses resulting from insufficient deductions in the current year can be carried forward and deducted in the next 5 tax years according to regulations.
Declaration method: online declaration - declaration through "Guizhou Electronic Taxation Bureau"
offline declaration - Guiyang Gui'an tax service hall Gui'an New District Taxation Bureau 0851-88901306
2. For the "five taxes and two fees" such as income tax deferred in the early stage of manufacturing small and medium-sized enterprises and individual industrial and commercial households, the payment will be delayed for 4 months after the expiration of the period from September 1.
Policy content: includes corporate income tax, excluding personal income tax withholding and payment, domestic value-added tax, domestic consumption tax and supplementary urban maintenance and construction tax, education surcharge, local education surcharge, basically covering the main taxes paid by enterprises.
Applicable subjects: Manufacturing small and medium-sized enterprises, individual industrial and commercial households Offline declaration - Guiyang Gui'an tax service hall
Consulting telephone: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-88901306
Individual industrial and commercial households, wholesale and retail industries, accommodation and catering industries, and the real estate and land used by taxpayers in the transportation, warehousing and postal industries are temporarily exempted from property tax and urban land use tax.
Policy content: In 2022, the real estate and land used by small and medium-sized enterprises, small and low-profit enterprises and individual industrial and commercial households with difficulties in production and operation will be exempted from real estate tax and urban land use tax for 3 months. The real estate and land used by taxpayers in the wholesale and retail industries, accommodation and catering industries, as well as the transportation, warehousing and postal industries, which are difficult to produce and operate, will be exempted from real estate tax and urban land use tax for three months in 2022.
Applicable subjects: Small and medium-sized enterprises, small low-profit enterprises and individual industrial and commercial households with difficulties in production and operation; taxpayers in the wholesale and retail industry, accommodation and catering industry, and transportation, warehousing and postal industries with difficulties in production and operation
Declaration time: 2022 1Before February 31 (the policy implementation period is subject to the tax period)
Declaration method : Online declaration - declaration through "Guizhou Electronic Taxation Bureau"
Offline declaration - Guiyang Gui'an tax office Service Hall
Tel: Guiyang Municipal Taxation Bureau 0851-12366
Gui'an New District Taxation Bureau 0851-88901306
A one-time subsidy of 500 yuan will be issued, and the policy will be implemented until June 30, 2023.
Applicable entities: Since 2022, all kinds of production and operation entities who have newly recruited returning migrant workers to have stable employment for more than half a year
Apply to the human resources and social security department of the county (city, district) where it is registered, and provide the following materials: application form for one-time subsidy for newly recruited returning migrant workers by production and operation entities, original and copy of business license, roster of recruited personnel and return Township migrant worker's identity certificate, copy of recruiter's ID card, copy of labor contract or labor service agreement, half-year salary payment details, basic account information set up in the bank (among them, those belonging to enterprises need to be stamped with the official seal of the enterprise, and those belonging to individual industrial and commercial households need to be stamped with the company's official seal. need to be signed and confirmed by the person in charge of its operation), etc. The social insurance payment detailed account (slip) may not be provided, and it shall be checked by the human resources and social security department internally. After being reviewed by the human resources and social security department, it will be allocated to the bank account of the institution as required.
Consulting Tel: Guiyang Human Resources and Social Security Bureau 0851-87988558, 85807310
5. For enterprises that recruit college graduates in 2022 and sign labor contracts and participate in unemployment insurance, the rate of 1,500 yuan per person will be awarded A one-time job expansion subsidy, a one-time employment subsidy will not be enjoyed repeatedly, and the policy implementation period is until the end of this year.
Applicable subjects: For enterprises that recruit ordinary college graduates who have graduated from January to December 2022 and have obtained the graduation certificate of ordinary colleges and universities, sign labor contracts and pay unemployment insurance premiums for them for more than one month
Application time: Before December 31, 2022
Application method: 1. A one-time post-expansion subsidy can be issued to eligible enterprises in accordance with the principle of "convenience, speed, standardization and safety" in the form of "exemption and enjoyment". The information of local new insured persons can be compared with the " identity verification interface for fresh graduates of ordinary colleges and universities" provided by the Ministry of Human Resources and Social Security Business Collaboration Platform on a monthly basis, and if the insured person is confirmed to be a graduate of ordinary colleges and universities in the graduation year, a one-time payment will be made. The post-expansion subsidy funds are distributed to the corporate account of the employing enterprise. For enterprises that do not have a corporate account, the funds can be distributed to the social insurance payment account provided by the local tax department.
2. Enterprise application. Unemployment insurance agencies in various places should open service windows to facilitate enterprises to apply for a one-time job expansion subsidy on their own. As for the participation in unemployment insurance of the graduates of ordinary colleges and universities in the graduation year recruited by the enterprise, the handling agency shall verify through the local information system. For the identity of the graduates of ordinary colleges and universities in the year of graduation, the handling agency can coordinate with the education department at the same level to identify, or through the Ministry of Human Resources and Social Security's internal business coordination platform "Ordinary College Freshmen's Identity Verification Interface" for verification. The handling agency should complete the process within 30 days after receiving the application from the enterprise.
Consulting Tel: Guiyang Human Resources and Social Security Bureau 0851-84819808
Six. For companies that recruit college graduates within the year of graduation, eligible enterprises will be deducted by a fixed amount of 7,800 yuan per person per year according to the actual number of employees within 3 years Value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and corporate income tax.
Applicable subjects: recruits the impoverished people who have been registered and registered, and who have been registered as unemployed for more than half a year in the public employment service agency of the human resources and social security department and hold the "Employment and Entrepreneurship Certificate" or "Employment and Unemployment Registration Certificate" (marked "Enterprise Recruitment" Tax Policy”) for the enterprises of college graduates.
Declaration time: If a taxpayer takes 1 month or 1 quarter as a tax period, he/she should declare and pay tax within 15 days from the date of expiry, and apply for tax reduction or exemption when filing tax declaration.
Declaration method: online Declaration - declaration through "Guizhou Electronic Taxation Bureau" 7. Human resource service agencies, labor service companies , labor service cooperatives, labor brokers and other market entities organize poverty-stricken people, rural low-income people, and relocated people to find employment, assist in signing labor contracts of more than 1 year and pay social insurance premiums in accordance with the law For 3 months or more, a one-time tracking service subsidy will be given according to the standard of 500 yuan per person.
Applicable subjects: organizes the employment of poverty-stricken people, rural low-income people, and relocated people, assists in signing labor contracts of more than 1 year and pays social insurance premiums for 3 months or more according to law. Human resources service agencies, labor service companies, labor service organizations Cooperatives, labor brokers and other market entities
Application time: Before December 31, 2025
Declaration method: Eligible market entities apply for a one-time tracking service subsidy to the local human resources and social security department, and provide the following materials: Subsidy Application form, original and photocopy of the business license of the enterprise or individual industrial and commercial household, basic account information established in the bank, labor contract, and certification materials for paying social security for more than 3 months. After being reviewed by the human resources and social security department, it will be allocated to the bank account of the institution as required.
Consulting Tel: Guiyang Human Resources and Social Security Bureau: 0851-87988558, 85807310
Unemployment insurance premium and work-related injury insurance premium deferment policy. The payment of endowment insurance premiums for enterprise employees will be deferred until the end of December 2022, and the payment of unemployment insurance premiums and work-related injury insurance premiums will be deferred until the end of May 2023. No late payment fee will be charged during the deferred payment period.
Applicable subjects: Catering, retail, tourism, civil aviation, road, water, and railway transportation 5 enterprises in extremely difficult industries.
Declaration time: Before December 31, 2022
4z Social Insurance Agency Service Hall
Consulting Tel: Guiyang Social Security Receipt and Payment Management Center 0851-85877602
Household water, electricity, and gas use the measure of "non-stop supply of arrears", and a 6-month deferred payment period is established, during which arrears and late payment fees are waived.
1.供水实行“欠费不停供”措施
适用主体：小微企业和个体工商户
申报时间：2022年12月31日前
申报方式：贵阳贵安各区域供水营业Lobby and regional government service center water supply service window to apply
consultation phone: water supply service hotline 0851-96015
Declaration time: Before November 30, 2022
And submit it to the business hall of the power supply area or the customer manager.户
申报时间：2022年12月31日前
申报方式：贵阳贵安各区域燃气营业厅、各区政务服务中心供气服务窗口申请
咨询电话：贵州燃气客户服务热线0851-96977
10. Implement housing rent reduction and exemption. In 2022, small and micro service enterprises and individual industrial and commercial households in the county-level administrative region where the epidemic medium and high risk areas are located, and the small and medium-sized enterprises renting state-owned houses in municipal administrative institutions. Enterprises and individual industrial and commercial households will be exempted from rent for 6 months in 2022, and other areas will be exempted from rent for 3 months. All districts (cities, counties, development zones) can coordinate various types of funds to provide appropriate assistance to small and micro enterprises in the service industry and individual industrial and commercial households that rent non-state-owned houses. encourages and guides all types of operating real estate owners and non-state-owned housing leasing entities to reasonably share the losses caused by the epidemic on the basis of equal negotiation, and reduces rents and postpones rent collection for distressed enterprises and individual industrial and commercial households during the epidemic.
1. House rent reduction and exemption policy (renting state-owned enterprise houses)
Applicable subjects: In 2022, small and micro service enterprises and individual industrial and commercial households in the service industry that lease the self-operating properties of the enterprises under the supervision of the Municipal State-owned Assets Supervision and Administration Commission and the Municipal Finance Bureau
Declaration time: Before December 31, 2022
Declaration method: Online application - "Guishangyi" platform to apply for
Consulting Tel: Guiyang State-owned Assets Supervision and Administration Commission 0851-87989963
Applicable subjects: Small, medium and micro enterprises and individual industrial and commercial households that lease state-owned houses of municipal administrative institutions To apply for
Consulting Tel: Guiyang Municipal Office Affairs Bureau 0851-87988260
The flexible payment ratio of housing provident fund is implemented, and enterprises can independently determine the reduction of the payment ratio within the range of 5%-12% according to their own business conditions. If the deposit unit has real difficulties, it can apply for a reduction in the housing provident fund payment ratio (below 5%, 2% <含> or more) or delay payment of the housing provident fund in accordance with the "Guiyang Municipal Measures for the Management of Reducing the Housing Provident Fund Payment Ratio and Postponing Housing Provident Fund Payment".
适用主体：缴存住房公积金确有困难的单位
申报时间：2022年12月31日前
申报方式：线上申报——通过“贵州省政务服务网”申请
线下Application - Application for each service window of Guiyang Housing Provident Fund Management Center
Consulting Tel: Guiyang Housing Provident Fund Service Hotline 0851-12329
