Topic description
What problem does this topic solve?
Bring together the applicable conditions and handling requirements for property tax, urban land use tax, stamp duty, surcharges, and regional incentives.
This page links the original policy text, official interpretations, and practical implementation points in the same business scenario, helping enterprises build a complete policy chain.
Policy List
Policies and official interpretations related to local taxes and fees and regional incentives
Announcement by the Ministry of Finance and State Taxation Administration on Further Supporting the Development of Small and Micro Enterprises and Individual Industrial and Commercial Households with Relevant Tax and Fee Policies
Understand in one sentence: The announcement clarifies that from January 1, 2023 to December 31, 2027, individual industrial and commercial households may have individual income tax halved on the portion of annual taxable income not exceeding 2 million yuan, and three types of entities may enjoy a 50% reduction on "six taxes and two fees"; the corporate income tax preference for small low-profit enterprises is extended to the end of 2027.
Common Questions
How to find and use local taxes and fees and regional incentives?
How to use local taxes and regional incentives?
First confirm the business scenario through the topic page, then enter the individual policy page to check the original policy text, official interpretation, applicable objects, implementation checklist, and risk alerts.
Is the Kailing interpretation an official position?
No. Both the official original text and official interpretation are marked as sourced from the State Taxation Administration. Kailing analysis is used to assist enterprises in understanding and implementation and does not replace the opinion of the competent tax authority.
Source and responsibility
Content source and review records
- Main basis
- Policy and Regulation Database of the State Taxation Administration and official public interpretations
- Content organization
- Kailing Policy Research Group
- Update time
- 2026-07-27
Policy content is for reference only; specific implementation is subject to the original policy text and the standards of the competent tax authorities.