Shared development is the starting point and ultimate goal of the "Five development concepts". Adhering to shared development is not only the essential requirement of socialism with Chinese characteristics, but also the fundamental value orientation for the complete, accurate and comprehensive implementation of the new development concept. Shared development is a scientific development concept that integrates shared development by the whole people, comprehensive sharing, joint contribution and gradual sharing. Its essence is people-centered, so that development is for the people, by the people and the fruits of development are shared by the people. In order to make all the people have a greater sense of gain in jointly building and sharing development, enhance development momentum, enhance people's unity, and steadily move toward common prosperity, the state has implemented a series of preferential tax and fee policies. In accordance with the writing style of the subject of enjoyment, preferential content, enjoyment conditions, and policy basis, the State Administration of Taxation has organized and formed 182 preferential tax and fee policy guidelines to support shared development from four aspects: promoting rural revitalization, maintaining social fairness and justice, narrowing the income gap, and promoting common prosperity.

First, promote rural revitalization tax concessions

In order to make solid progress in consolidating and expanding the effective connection between the achievements of poverty alleviation and rural revitalization, accelerate the exploration and expansion of effective paths for the first rich to bring prosperity to the second, the first rich to help the second rich, and accelerate agricultural and rural modernization, The state has introduced a number of preferential tax and fee policies to support rural infrastructure construction, optimize land resource allocation, promote the production and circulation of agricultural products, support the development of new types of agricultural operators, promote the comprehensive utilization of agricultural resources, and support the development of rural finance. The details include:

(1) Supporting tax concessions for rural infrastructure development

1. Rural power grid maintenance fees are exempt from VAT

2. Small hydropower units at and below the county level can choose to calculate and pay VAT according to the simple method

3. Land used for water conservancy facilities shall be exempt from urban land use tax

4. Farmland occupation tax shall not be levied on farmland occupied by farmland water conservancy facilities

(5) The national major water conservancy project construction fund is exempt from urban maintenance and construction tax and education surcharge

6. The construction of small-scale farmland water conservancy, field land regulation and rural centralized water supply projects shall be exempted from soil and water conservation compensation fees

7. The farmland occupation tax shall be imposed on the newly built self-use houses occupied by rural residents by half

8. Rural families and other entitled groups and farmers on subsistence allowances are exempt from farmland occupation tax when they build their own houses

9. The use of rural collective land to build or rebuild houses for self-use is exempt from soil and water conservation compensation fees

10. Enterprise income tax from investment and operation of new rural drinking water safety project "three exemptions and three halves"

11. Rural drinking water safety projects are exempt from VAT

12. The operation and management unit of rural drinking water safety project is exempt from property tax for its own use

13. Rural drinking water safety project operation and management units for their own use of land exempt from urban land use tax

14. Construction of rural drinking water safety projects subject to land use rights exemption from deed tax

15. Rural drinking water safety projects are exempt from stamp duty

2. Optimizing preferential tax rates for land resource allocation

16. The transfer of land use rights to agricultural producers for agricultural production is exempt from value-added tax

17. Transfer of contracted land to agricultural producers for agricultural production is exempt from VAT

18. The leasing of state-owned agricultural land to agricultural producers for agricultural production is exempt from VAT

19. Land directly used for agriculture, forestry, animal husbandry and fishery production is exempt from urban land use tax

20. The right to use barren hills, wasteland and desert land for farming, forestry, animal husbandry and fishery production shall be exempted from deed tax

21. The reform of the share cooperation system of rural collective economic organizations is exempt from deed tax

22. Rural collective economic organizations are exempt from deed tax

23. Stamp duty is exempted from the signing of property rights transfer documents to recover collective assets

24. No deed tax shall be levied on the registration of rural land and houses

3. Promoting preferential treatment of taxes and fees for the production and circulation of agricultural products

25. Imported seed sources are exempt from import value-added tax

26. Imported corn bran, rice bran and other feed are exempt from VAT

27. Single bulk feed and other domestic circulation links are exempt from VAT

28. Production and sales of organic fertilizers are exempt from value-added tax

29. Drip irrigation products are exempt from VAT

30. Production and sales of agricultural film are exempt from value-added tax

31. Wholesale and retail seeds, seedlings, pesticides and agricultural machinery are exempt from VAT

32. Self-produced agricultural products sold by agricultural producers are exempt from VAT

33. The input tax can be deducted by the taxpayer when the taxpayer buys the agricultural products produced by the agricultural producer and sells them

34. Approval and deduction of input VAT on agricultural products

35. Enterprise income tax exemption for projects engaged in agriculture, forestry, animal husbandry and fishery

36. Individuals engaged in the "four professions" are temporarily exempt from personal income tax

37. Agricultural services are exempt from value added tax

38. Fishing and breeding vessels are exempt from vehicle and vessel tax

39. Vehicle and vessel taxes are regularly reduced for rural residents who own and use three-wheeled vehicles

40. Vegetable circulation is exempt from VAT

41. Some fresh meat and egg products are exempt from VAT in circulation

42. Wholesale markets for agricultural products and farmers' markets are exempt from property tax

43. Wholesale and farmers' markets for agricultural products are exempt from urban land use tax

(4) Supporting the development of new types of agricultural business entities with preferential taxes and fees

44. Sales of livestock and poultry in the "company + farmer" business model are exempt from VAT

45. "Company + farmer" business model engaged in agriculture, forestry, animal husbandry, fishery production enterprise income tax exemption

46. Farmers' specialized cooperatives are exempt from VAT on the sale of agricultural products produced by their members

47. Farmers' specialized cooperatives are exempt from VAT on the sale of certain agricultural materials to their members

48. Input tax may be deducted from the purchase of tax-free agricultural products sold by specialized farmers' cooperatives

49. Sales contracts and agricultural insurance contracts for the purchase of agricultural means of production or the sale of agricultural products are exempt from stamp duty

5. Promoting preferential tax rates for the comprehensive utilization of agricultural resources

50. Using some agricultural and forestry residues as raw materials to produce fuel gas, electric power and heat and bio-oil, VAT is levied and refunded 100%

51. Using some agricultural and forestry residues as raw materials to produce fiberboard and other resource comprehensive utilization products, VAT is immediately levied and refunded by 90%

52. The production of biodiesel and industrial-grade blends from waste animal and plant oils is subject to a 70 per cent VAT rebate

53. The production of pulp, straw pulp and paper from crop straw as raw materials is subject to the VAT levy and refund of 50%

54. Income from products such as fibreboard produced from raw materials such as crop stalks and husks is credited to the total income at a reduced rate of 90 per cent

55. Biogas comprehensive development and utilization projects enjoy the enterprise income tax "three exemptions and three halves"

56. Rural sewage treatment projects enjoy the enterprise income tax "three exemptions and three halves"

57. Household waste classification and harmless treatment and disposal projects enjoy the enterprise income tax "three exemptions and three halves"

(6) Support rural financial development tax concessions

58. Interest income from small loans to rural households by financial institutions is exempt from VAT

59. Interest income from small loans to small and micro enterprises and individual industrial and commercial households of financial institutions is exempt from VAT

60. Enterprise income tax deduction of interest income from small loans to rural households by financial institutions

61. Pre-tax deduction of reserves for loan losses of financial enterprises related to agriculture and small and medium-sized enterprises

62. Pre-tax deduction of loan losses of financial enterprises related to agriculture and small and medium-sized enterprises

63. Pre-tax deduction of agricultural catastrophe risk reserve of insurance company

64. Financial institutions such as rural credit cooperatives providing financial services may choose to apply the simplified tax method to pay VAT

65. Agricultural Bank of China, Agriculture and rural Finance Department of agriculture-related loan interest income can choose to apply the simple tax calculation method to pay value-added tax

66. The interest income from agriculture-related loans of the Agriculture and rural Finance Department of Postal Savings Bank of China may choose to apply the simplified tax calculation method to pay VAT

67. Financial institutions are exempt from stamp duty on loan contracts with small and micro enterprises

68. Interest income from small loans to farmers of small loan companies is exempt from VAT

69. Small loan company farmers small loan interest income enterprise income tax deduction income

70. Small loan company loan loss reserve pre-tax deduction of enterprise income tax

71. Financing guarantees and reguarantees for farmers and small and micro enterprises are exempt from VAT

72. Sme financing (credit) guarantee institutions related reserves pre-tax deduction of enterprise income tax

73. Agricultural and animal husbandry insurance operations are exempt from value-added tax

74. The income tax deduction for the insurance business of planting and breeding of insurance companies

75. Agricultural and livestock insurance contracts are exempt from stamp duty

Second, to safeguard social fairness and justice tax concessions

In order to safeguard social fairness and justice, protect the people's equal rights to participate in social life, guarantee fair opportunities for economic entities to participate in economic development, and ensure that the fruits of development benefit all people in a more equitable manner, the state has introduced a number of preferential tax and fee policies in reducing and reducing the tax burden of various entities and encouraging public welfare services. The details include:

(1) Reducing and reducing the tax burden of various entities

76. Eligible small-scale VAT taxpayers are exempt from VAT

77. VAT for small-scale taxpayers, VAT will be reduced in stages

78. R&d expenses will be deducted 100% from the corporate income tax

79. Small and low-profit enterprises are exempted from corporate income tax

80. The individual income tax shall be halved on the part of the taxable income of individual industrial and commercial households not exceeding 1 million yuan

81. Reduction of local "six taxes and two fees" for small-scale VAT taxpayers

82. Reduction of local "six taxes and two fees" for small, low-profit enterprises

83. Reduction of local "six taxes and two fees" for individual industrial and commercial households

84. Gradually reduce the rates of unemployment insurance and work-related injury insurance

85. Eligible payment agents are exempt from the relevant government-managed funds

86. Eligible enterprises are temporarily exempted from collecting employment security funds for persons with disabilities

87. Eligible employers shall reduce employment security funds for persons with disabilities

88. For qualified payers, reduce the cost of cultural undertakings

89. Eligible small-scale VAT taxpayers are exempt from the construction fee for cultural undertakings

90. Reduce the burden of insurance payment on disadvantaged groups

91. Eligible small-scale VAT taxpayers are exempt from VAT

92. VAT is reduced for eligible small-scale taxpayers

93. Individual income tax shall be reduced for qualified individual businesses

(2) Encourage tax concessions for public services

94. Legal aid subsidies are exempt from VAT

95. Legal aid subsidies are exempt from personal income tax

96. Property used by blood banks for their own use is exempt from property tax

97. Land used by blood banks for their own use is exempt from urban land use tax

98. Qualified enterprises that produce and assemble special products for disabled persons are exempt from enterprise income tax

99. Income of eligible non-profit organizations is exempt from corporate income tax

3. Tax concessions to narrow the income gap

In order to narrow the gap in residents' living standards, accelerate the expansion of middle-income groups and promote the formation of an olive society, the state has introduced a number of preferential tax policies in terms of encouraging three distributions and reducing the burden of personal income. The details include:

(1) Encourage three preferential distribution of taxes and fees

100. The income tax of qualified donations for poverty alleviation by enterprises is deducted according to the actual facts

101.Eligible donations of goods for poverty alleviation are exempt from VAT

102. Personal income tax on donations made by individuals through public welfare social organizations or public welfare charities of state organs is deducted before tax

103. Public welfare donations are carried forward and deducted from enterprise income tax

104. Charitable goods donated by overseas donors are exempt from import value-added tax

105. The granting of housing property rights and land use rights to social welfare and public welfare undertakings is not subject to land value-added tax

106.The transfer of property to the government, schools, social welfare institutions, charitable organizations is exempt from stamp duty

107. Goods purchased in China by foreign governments and international organizations for grant assistance projects are exempt from value-added tax

108. Acts used for public benefit without compensation or for the purpose of targeting the public are not subject to tax as sales

(2) Tax concessions to reduce the burden of personal income

109. Annual one-time bonus individual income tax benefits

110. Personal pensions are related to personal income tax benefits

111. Special additional deduction for individual income tax for children's education

112. Individual income tax special additional deduction for continuing education

113. Special additional deduction of personal income tax for serious illness medical treatment

114. Special additional deduction for personal income tax on housing loan interest

115. Special additional deduction for individual income tax on housing rent

116. Special additional deduction of individual income tax for supporting the elderly

117.Special additional deduction of individual income tax for child care under 3 years old

Fourth, promote tax concessions for common prosperity

In order to promote equal access to basic public services, innovate ways of providing public services, and gradually realize quality sharing of public services, the state has introduced a number of preferential tax policies in key areas such as municipal public infrastructure construction, development of municipal public services, green city construction, elderly care and domestic services, medical and health services, cultural and sports services, education and childcare services, and basic public services. The details include:

(A) municipal public facilities construction tax concessions

118. Enterprise income tax for public infrastructure projects supported by the State "three exemptions and three halves"

119. Municipal streets, squares, green belts and other public land are exempt from urban land use tax

120. Urban public transport land is exempt from urban land use tax

121. The land occupied by public facilities such as railways, roads, airports and runways shall be subject to reduced land occupation tax

122. Land used for water conservancy facilities is exempt from urban land use tax

123. Parks and historic sites are exempt from property tax

124. Land used by parks and scenic spots for their own use is exempt from urban land use tax

(2) Preferential tax treatment for the development of municipal public services

125. The provision of public transport services may be subject to the option of applying the simplified tax method

126. Regular reduction or exemption of vehicle and vessel taxes for public transport

127. The heating fee income of the "Three North" district heating enterprises is exempt from VAT

128. The "Three North" district heating enterprise plant is exempt from real estate tax

129. The "Three North" district heating enterprise land is exempt from urban land use tax

130. Wholesale markets for agricultural products and farmers' markets are exempt from property tax

131. Land used in wholesale and farmers' markets for agricultural products is exempt from urban land use tax

(3) Tax concessions for green city construction

132. Qualified environmental protection, energy-saving and water-saving projects enterprise income tax "three exemptions and three halves"

133. Qualified landfill biogas power generation project enterprise income tax "three exemptions and three halves"

134. 10% of the investment in the purchase of special equipment for environmental protection, energy saving and water saving shall be deducted from the enterprise income tax payable in the current year

135.Third-party enterprises engaged in pollution prevention and control are subject to corporate income tax at a reduced rate of 15%

136. Public motor and electric vehicles purchased by urban public transport enterprises are exempt from vehicle purchase tax

137. The purchase of new energy vehicles is exempt from vehicle purchase tax

138. Vehicle and vessel taxes are halved for fuel-efficient vehicles

139. New energy vehicles and vessels are exempt from vehicle and vessel tax

140. Urban and rural sewage centralized treatment, domestic waste centralized treatment sites discharging taxable pollutants do not exceed the discharge standards are exempt from environmental protection tax

141. If the concentration value of taxable air pollutants or water pollutants discharged is less than 30% of the prescribed standards, the environmental protection tax shall be levied at 75%

142. If the concentration of taxable air pollutants or water pollutants discharged is less than 50% of the prescribed standards, the environmental protection tax shall be levied at a reduced rate of 50%

143. Non-conventional water sources such as recycled water and reclaimed water for sewage treatment are exempt from water resource tax

144. Access to reclaimed water for sewage treatment is exempt from water resource tax

(4) Tax concessions for old-age home service undertakings

145. Elderly care services provided by elderly care institutions are exempt from VAT

146. Employee domestic services are exempt from VAT

147. Qualified domestic service enterprises are exempt from VAT

148. Income derived from the provision of community elderly care, childcare and domestic services is exempt from VAT

149. Income derived from the provision of community elderly care, childcare and domestic services is deducted from corporate income tax

150. Welfare, non-profit services for the elderly are temporarily exempt from corporate income tax

151. Property used by welfare, non-profit elderly service organizations for their own use is exempt from property tax

152. Land used by welfare, non-profit elderly service organizations for their own use is exempt from urban land use tax

153. Properties used to provide community aged care, childcare and domestic services are exempt from property tax

154. Land used to provide community elderly care, childcare and domestic services is exempt from urban land use tax

155. Property and land used to provide community old-age care, childcare and domestic services are exempt from deed tax

156. Childcare services provided by welfare institutions for persons with disabilities are exempt from VAT

(5) Tax concessions for medical and health services

157. Medical services provided by medical institutions are exempt from VAT

158. Medical institutions