In 2023, we will continue to optimize and implement preferential tax and fee policies

Foreword

In recent years, the Party Central Committee and The State Council have implemented a series of tax and fee cuts, which have played a key role in easing difficulties for enterprises, stabilizing the macro-economic market and promoting high-quality development.

Since the beginning of this year, in accordance with the decisions and arrangements of the CPC Central Committee and The State Council, the State Administration of Taxation, together with the Ministry of Finance and other departments, has issued a series of preferential tax and fee policies that continue to optimize and innovate. These preferential tax policies have three characteristics: one is to highlight the continuity, the continuation of the continuation. For example, we will continue to implement a number of policies, such as halving the land used by logistics enterprises to store bulk commodities and levying urban land use tax, and reducing employment security payments for the disabled, which have achieved good implementation results and have high social expectations, so as to stabilize social expectations in a timely manner. The second is to highlight the accuracy, the optimization of the optimization. For example, we will optimize the implementation of a number of policies to support the development of small and micro business entities, such as reduction of value-added tax for small-scale taxpayers, reduction of income tax for small and micro enterprises and individual industrial and commercial households, and highlight the support for small and micro enterprises and individual industrial and commercial households. The third is to highlight the institutional, the innovation of the innovation. We will uniformly raise the additional deduction rate for enterprises' research and development expenses from 75% to 100%, and implement it for a long time as an institutional arrangement to further create a favorable tax environment that encourages enterprises to invest in innovation.

In order to facilitate market entities to timely understand the applicable tax and fee preferential policies, the State Administration of Taxation has sorted out these tax and fee preferential policies implemented through continuous optimization and innovation. According to the writing style of enjoying subjects, preferential content, conditions and policy basis, the guidance covering 12 tax and fee preferential policies has been formed, including: VAT exemption policy for small-scale VAT taxpayers; The VAT reduction policy for small-scale VAT taxpayers; Value-added tax deduction policy for production and living services; Preferential individual income tax policy for equity incentive of listed companies; Temporary exemption from individual income tax on income from the transfer of the Shanghai-Hong Kong Stock Connect and Shenzhen-Hong Kong Stock Connect; The individual income tax policy of individual industrial and commercial households shall be halved on the part of their annual taxable income not exceeding 1 million yuan; Enterprise income tax reduction policy for small and meager profit enterprises; R&d expenses pre-tax deductible policy; The urban land use tax policy of halving the land used for bulk commodity storage facilities of logistics enterprises; The policy of reducing the employment security fund for the disabled by the employer according to the conditions; Eligible enterprises are exempted from the employment security fund policy for the disabled; We will gradually reduce unemployment insurance and work-related injury insurance premiums.

                              Table of Contents

VAT exemption policy for small-scale taxpayers 1

VAT reduction policy for small-scale taxpayers 2

Value-added tax deduction policy for production and living services

Individual income tax preferential policies for equity incentive of listed companies

Temporary exemption of Individual Income Tax on Income from the transfer difference of Shanghai-Hong Kong Stock Connect and Shenzhen-Hong Kong Stock Connect

6. Individual income tax policy for individual industrial and commercial households whose annual taxable income does not exceed RMB 1 million yuan shall be halved

7. Corporate Income Tax Reduction Policy for small and meager profit enterprises

Policy for deducting R&D expenses before tax

9. Urban land use tax policy for bulk commodity storage facilities of logistics enterprises halved

The policy of reducing the employment security fund for the disabled by the employer according to the conditions

Eligible enterprises are exempted from the employment security fund policy for the disabled

12. Phased reduction of unemployment insurance and industrial injury insurance premium rates

I. VAT tax exemption policy for small-scale taxpayers

【 Subject of enjoyment 】

Small-scale VAT taxpayer

【 Content 】

From January 1, 2023 to December 31, 2023, small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (including this amount) are exempted from VAT.

【 Conditions of enjoyment 】

1. Small-scale VAT taxpayers.

2. If one month is used as a tax period, the monthly sales amount does not exceed 100,000 yuan. If one quarter is used as one tax period, the quarterly sales amount does not exceed 300,000 yuan.

3. If a small-scale VAT taxpayer has VAT taxable sales and the total monthly sales amount exceeds 100,000 yuan, but does not exceed 100,000 yuan after deducting the sales amount of real estate sales in the current period, the sales amount obtained from the sale of goods, labor services, services and intangible assets shall be exempted from VAT.

4. Small-scale VAT taxpayers who apply the VAT differential tax policy shall determine whether they can enjoy the above VAT exemption policy based on the sales volume after the difference.

5. The rental income of other individuals who rent real estate in the form of one-time rent collection may be equally shared in the corresponding lease period. If the monthly rental income after sharing does not exceed 100,000 yuan, it is exempt from VAT.

6. Small-scale taxpayers who are required to pay VAT in advance according to the current regulations do not need to pay VAT in advance in the current period if their monthly sales in the place of advance payment do not exceed 100,000 yuan.

[Policy Basis]

1. Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Policy of VAT Reduction and Exemption for Small-scale VAT Taxpayers (No. 1, 2023)

2. Notice of the State Administration of Taxation on Matters Related to Collection and Administration of VAT Reduction and Exemption and Other Policies for Small-scale VAT Taxpayers (No. 1, 2023)

2. VAT reduction policy for small-scale VAT taxpayers

【 Subject of enjoyment 】

Small-scale VAT taxpayer

【 Content 】

From January 1, 2023 to December 31, 2023, the taxable sales income of VAT small-gauge taxpayers with a levy rate of 3% will be taxed at a reduced rate of 1% VAT; For VAT pre-paid items with 3% pre-levy rate, VAT pre-paid at 1% pre-levy rate will be reduced.

【 Conditions of enjoyment 】

1. Small-scale VAT taxpayers.

2. The taxable sales income of 3% is applicable to small-scale VAT taxpayers.

3. For small-scale taxpayers who are required to pay VAT in advance according to the current regulations, if the monthly sales amount in the place of advance payment is more than 100,000 yuan, the pre-payment VAT project with 3% pre-levy rate will be applied.

[Policy Basis]

1. Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Policy of VAT Reduction and Exemption for Small-scale VAT Taxpayers (No. 1, 2023)

2. Notice of the State Administration of Taxation on Matters Related to Collection and Administration of VAT Reduction and Exemption and Other Policies for Small-scale VAT Taxpayers (No. 1, 2023)

Iii. Value-added tax deduction policy for production and living services

【 Subject of enjoyment 】

General VAT taxpayers of production and living services

【 Content 】

From January 1, 2023 to December 31, 2023, the value-added tax deduction policy shall be implemented in accordance with the following provisions:

1. Taxpayers of producer services are allowed to offset the tax payable by an additional 5% according to the current deductible input tax.

2. Allow the taxpayers of life service industry to add 10% to offset the tax payable according to the current deductible input tax.

【 Conditions of enjoyment 】

1. General VAT taxpayers.

2. The term "producer service taxpayers" refers to taxpayers whose sales volume from the provision of postal services, telecommunications services, modern services and life services accounts for more than 50% of the total sales volume. The term "taxpayer of life services" refers to the taxpayer whose sales volume from the provision of life services accounts for more than 50% of the total sales volume.

The specific scope of postal services, telecommunications services, modern services and life services shall be implemented in accordance with the "Notes on Sales Services, Intangible Assets and Real Estate" (Finance and Taxation [2016] No. 36).

3. The "sales amount" shall apply to the additional deduction policy, including the sales amount of tax declaration, the sales amount of inspection and supplement, and the sales amount of tax assessment and adjustment. Among them, tax declaration sales include general tax calculation method sales, simple tax calculation method sales, tax exemption sales, tax authorities invoicing sales, exemption, credit, refund method export sales, namely tax refund project sales.

Check and supplement sales and tax evaluation and adjustment sales, and record the current sales of supplement or evaluation and adjustment to determine the application of additional deduction policy; If the VAT difference collection policy is applicable, the additional deduction policy shall be determined based on the sales volume after the difference.

4. The additional deduction that can be accrued but not accrued by the taxpayer can be accrued at the same time in the current period of determining the application of the additional deduction policy.

[Policy Basis]

1. Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Policy of VAT Reduction and Exemption for Small-scale VAT Taxpayers (No. 1, 2023)

2. Notice of the State Administration of Taxation on Matters Related to Collection and Administration of VAT Reduction and Exemption and Other Policies for Small-scale VAT Taxpayers (No. 1, 2023)

3. Announcement of the General Administration of Customs and Taxation of the Ministry of Finance on Policies Related to Deepening Value-added Tax Reform (No. 39, 2019)

4. Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Value-added Tax Deduction Policy for Domestic Services (No. 87, 2019)

5. Notice of the State Administration of Taxation on the Collection and Management of Value-added Tax Such as Input Tax Deduction of Domestic Passenger Transport Services (No. 31, 2019)

Iv. Preferential individual income tax policies for equity incentive of listed companies

【 Subject of enjoyment 】

Individual resident

【 Content 】

From January 1, 2023 to December 31, 2023, individual residents receive equity incentives such as stock options, stock appreciation rights, restricted stock, equity awards, etc. In accordance with the Notice of the State Administration of Taxation of the Ministry of Finance on the Issue of Personal Income Tax on Income from Individual Stock Option (Caihui [2005] No. 35), the Notice of the State Administration of Taxation of the Ministry of Finance on the Issue of Personal Income Tax on Income from Stock Appreciation Rights and Restricted Stock (Caihui [2009] No. 5) "Notice of the State Administration of Taxation of the Ministry of Finance on the Implementation of the Pilot Tax Policy of the National Independent Innovation Demonstration Zone to the whole Country" (Fiscal Tax [2015] No. 116) Article 4, "Notice of the State Administration of Taxation of the Ministry of Finance on the Improvement of the Income Tax Policy on Equity Incentive and Technology Equity Investment" (Fiscal tax [2016] No. 101 The relevant conditions stipulated in item (1) of Article 4 shall not be incorporated into the comprehensive income of the current year, and the full amount shall be separately applied to the comprehensive income tax rate schedule for calculation and tax payment.

【 Conditions of enjoyment 】

Individual residents obtain compliance with the "Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of Personal Income Tax on Income from Individual Stock Option" (Fiscal Tax [2005] No. 35), "Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of Personal Income Tax on Income from Stock Appreciation Rights and Restricted Stock" (Fiscal tax [2009] 5 No.), "Notice of the Ministry of Finance and the State Administration of Taxation on the Promotion of the Pilot Tax Policy of the National Independent Innovation Demonstration Zone to the Nationwide Implementation" (Fiscal Tax [2015] No. 116) Article 4, "Notice of the Ministry of Finance and the State Administration of Taxation on the Improvement of the Income Tax Policy Related to Equity Incentive and Technology Investment" (Fiscal tax [2016] No. 101 Stock options, stock appreciation rights, restricted stock, equity awards and other equity incentives with relevant conditions as specified in Item (1) of Article 4.

[Policy Basis]

Announcement of the State Administration of Taxation of the Ministry of Finance on the Continuation of the Preferential Policies on Personal Income Tax (No. 2, 2023)

Temporary exemption of Individual Income Tax on Income from the transfer of price difference of Shanghai-Hong Kong Stock Connect and Shenzhen-Hong Kong Stock Connect

【 Subject of enjoyment 】

Mainland individual investors

【 Content 】

From January 1, 2023 to December 31, 2023, individual income tax will be temporarily exempted on the transfer differential income obtained by mainland individual investors from investing in stocks listed on the Hong Kong Stock Exchange through the Shanghai-Hong Kong Stock Connect and the Shenzhen Hong Kong Stock Connect and the transfer differential income obtained from trading Hong Kong fund shares through the mutual recognition of funds.

【 Conditions of enjoyment 】

The transfer differential income obtained by mainland individual investors by investing in stocks listed on the Hong Kong Stock Exchange through the Shanghai-Hong Kong Stock Connect and the Shenzhen-Hong Kong Stock Connect, and the transfer differential income obtained by trading Hong Kong fund shares through the mutual recognition of funds.

[Policy Basis]

Announcement of the State Administration of Taxation of the Ministry of Finance on the Continuation of the Preferential Policies on Personal Income Tax (No. 2, 2023)

Vi. Individual income tax policy for individual industrial and commercial households whose annual taxable income does not exceed RMB 1 million yuan shall be halved

【 Subject of enjoyment 】

Individual businesses

【 Content 】

From January 1, 2023 to December 31, 2024, the annual taxable income of individual industrial and commercial households, which does not exceed 1 million yuan, will be reduced by half on the basis of the current preferential policies.

【 Conditions of enjoyment 】

1. It can be enjoyed regardless of the way of collection.

2. It's available when you prepay taxes.

3. Calculate the deduction as follows:

Tax reduction and exemption = (tax payable on the part of taxable income of self-employed industrial and commercial households not exceeding RMB 1 million yuan - tax reduction and exemption of other policies × the part of taxable income of self-employed industrial and commercial households not exceeding RMB 1 million yuan ÷ taxable income of business income) × (1-50%).

4. Fill in the "Tax reduction and Exemption" column of the corresponding business income tax return, and append the "Individual Income Tax Reduction and Exemption Report Form".

[Policy Basis]

1. Announcement of the State Administration of Taxation of the Ministry of Finance on Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (No. 6, 2023)

2. Notice of the State Administration of Taxation on Matters Related to the Implementation of the Policy of Individual Income Tax Preferential Support for the Development of Individual Industrial and Commercial Households (No. 5, 2023)

7. Corporate Income Tax Reduction Policy for small and meager profit enterprises

【 Subject of enjoyment 】

Small and low-profit enterprises

【 Content 】

From January 1, 2023 to December 31, 2024, the part of the annual taxable income of small low-profit enterprises not exceeding RMB 1 million yuan shall be reduced by 25% and included in the taxable income amount, and the enterprise income tax shall be paid at the tax rate of 20%.

From January 1, 2022 to December 31, 2024, the part of the annual taxable income of small low-profit enterprises exceeding 1 million yuan but not exceeding 3 million yuan shall be reduced by 25% and included in the taxable income amount, and the enterprise income tax shall be paid at the rate of 20%.

【 Conditions of enjoyment 】

Small low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, the number of employees not exceeding 300 people, and the total amount of assets not exceeding 50 million yuan.

The number of employees includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The indicators of the number of employees and total assets shall be determined according to the quarterly average of the whole year of the enterprise.

The specific calculation formula is as follows:

Quarterly mean = (start of quarter + end of quarter) ÷2

Annual quarterly average = sum of annual quarterly averages ÷4

If the business operation starts or terminates in the middle of a year, the actual operation period shall be taken as a tax year to determine the above-mentioned relevant indicators.

[Policy Basis]

1. Announcement of the State Administration of Taxation of the Ministry of Finance on Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (No. 6, 2023)

2. Notice of the State Administration of Taxation on the Collection and Management of the Preferential Income Tax Policy for Small and Low-Profit Enterprises (No. 6, 2023)

3. Announcement of the State Administration of Taxation of the Ministry of Finance on Further Implementing the Preferential Income Tax Policy for Small and Micro Enterprises (No. 13, 2022)

Policy for deducting R&D expenses before tax

【 Subject of enjoyment 】

In addition to tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment and other industries can enjoy.

【 Content 】

If the R&D expenses actually incurred in the R&D activities of the enterprise do not form intangible assets and are recorded into the current profit and loss, on the basis of the actual deduction in accordance with the provisions, from January 1, 2023, 100% of the actual amount will be deducted before tax; If intangible assets are formed, they will be amortized before tax at 200% of the cost of intangible assets starting from January 1, 2023.

The above policies have been implemented for a long time as institutional arrangements.

【 Conditions of enjoyment 】

1. It is applicable to resident enterprises that have sound accounting, implement audit collection and can accurately collect R&D expenses.

2. The relevant expenses incurred by the enterprise in continuous systematic activities with clear objectives in order to obtain new knowledge of science and technology, creatively apply new knowledge of science and technology, or substantially improve technology, products (services) and processes may be deducted before tax in accordance with the provisions.

The following activities are not subject to the pre-tax deduction policy:

(1) Routine upgrading of enterprise products (services).

(2) the direct application of a scientific research achievement, such as the direct use of new processes, materials, devices, products, services or knowledge disclosed.

(3) Technical support activities provided by the enterprise to customers after commercialization.

(4) Repeated or simple changes to existing products, services, technologies, materials, or processes.

(5) market research, efficiency research or management research.

(6) As an industrial (service) process link or routine quality control, test analysis, maintenance.

(7) Research in the social sciences, arts or humanities.

3. The enterprise shall, in accordance with the requirements of the national financial accounting system, carry out accounting treatment of the R&D expenditure; At the same time, the R & D expenses that enjoy additional deduction are set up auxiliary accounts according to the R & D project, and the actual amount of R & D expenses that can be deducted in the current year is accurately collected and accounted for. If an enterprise undertakes multiple R&D activities in a tax year, the additional deductible R&D expenses shall be collected separately according to different R&D projects.

4. The enterprise shall calculate the research and development expenses and production and operation expenses separately, accurately and reasonably collect the expenses, and shall not apply additional deduction for the expenses that are not clearly divided.

5. The expenses incurred in the R&D activities entrusted by the enterprise to external organizations or individuals shall be included in the R&D expenses of the entrusting party according to 80% of the actual amount of the expenses, and the additional deduction shall be calculated. The expenses incurred by the entrusted overseas R&D activities shall be included into the entrusted overseas R&D expenses according to 80% of the actual amount of the expenses. The part of the entrusted overseas R&D expenses not exceeding two thirds of the domestic R&D expenses in accordance with the provisions may be deducted in addition before the enterprise income tax.

6. For projects jointly developed by enterprises, each party shall separately calculate and deduct the actual R&D expenses borne by itself.

7. According to the actual situation of production and operation and scientific and technological development, enterprise groups may reasonably determine the allocation method of research and development expenses for projects with high technical requirements and large investment amounts that need to be concentrated research and development in accordance with the principles of consistency of rights and obligations and matching ratio of expenditure and income sharing, and apportion the research and development expenses among the beneficiary member enterprises. Additional deductions shall be calculated separately by the relevant member enterprises.

[Policy Basis]

1. Announcement of the State Administration of Taxation of the Ministry of Finance on Further Improving the Policy of Pre-tax Deduction of R&D Expenses (No. 7, 2023)

2. Notice of the Ministry of Finance and the Ministry of Science and Technology of the State Administration of Taxation on Improving the Policy of Deducting R&D Expenses before Tax (Caihui [2015] No. 119)

3. Notice of the State Administration of Taxation on Issues Related to the Collection Scope of Additional Deduction and Deduction of R&D Expenses before Tax (No. 40, 2017)

4. Notice of the Ministry of Finance, State Administration of Taxation and Science and Technology on Policy Issues Related to the Pre-tax Deduction of Overseas Research and Development Expenses Entrusted by Enterprises (Caihui [2018] No.64)

9. The urban land use tax policy of halving the land used for bulk commodity storage facilities of logistics enterprises

【 Subject of enjoyment 】

Logistics enterprises that use or lease land for bulk commodity storage facilities, and lessor that leases land for bulk commodity storage facilities to logistics enterprises

【 Content 】

From January 1, 2023 to December 31, 2027, the urban land use tax on the land owned (including self-use and rental) or leased by logistics enterprises for bulk commodity storage facilities will be reduced by 50% of the applicable tax standard of the land grade.

【 Conditions of enjoyment 】

1. Logistics enterprises refer to the professional logistics enterprises engaged in at least warehousing or transportation, providing third-party logistics services such as warehousing and distribution for industrial and agricultural production, circulation, import and export, and residents' daily life, practicing independent accounting and bearing independent civil liabilities, and registering with the industrial and commercial departments as logistics, warehousing or transportation.

2. Bulk commodity storage facilities refer to the same storage facilities covering an area of 6000 square meters or more, and mainly storing agricultural products and agricultural production materials such as grain, cotton, oil, sugar, vegetables, fruits, meat, aquatic products, fertilizers, pesticides, seeds, feed, etc. Storage facilities for coal, coke, mineral sand, non-metallic mineral products, crude oil, refined oil, chemical raw materials, wood, rubber, pulp and paper products, steel materials, cement, non-ferrous metals, building materials, plastics, textile raw materials and other mineral products and industrial raw materials.

3. The land for storage facilities includes storage facilities such as various warehouses (including distribution centers), oil tanks (pools), freight yards, sundrying yards (yards), and greenhouses in the warehouse area, and logistics supporting facilities such as railway lines, docks, roads, loading, unloading and handling areas.

4. Land for office and living areas of logistics enterprises and other land not directly used for bulk commodity storage are not included in the scope of tax reduction, and urban land use tax should be levied according to the provisions.

[Policy Basis]

Announcement of the State Administration of Taxation of the Ministry of Finance on Continuing to Implement the Preferential Policy of Urban Land Use Tax on Land Used by Logistics Enterprises for Bulk Commodity Storage Facilities (No. 5, 2023)

10. The policy of reducing employment security funds for disabled persons in different levels by eligible employers

【 Subject of enjoyment 】

Eligible employers

【 Content 】

From January 1, 2023 to December 31, 2027, the policy of reducing employment security payments for the disabled will continue. Among them: if the employment proportion of disabled persons arranged by the employing unit reaches 1%(inclusive), but does not reach the proportion stipulated by the people's government of the province, autonomous region or municipality directly under the Central Government, 50% of the prescribed amount of payment shall be paid for the employment security fund for disabled persons; The EMPLOYING UNIT ARRANGES THE DISABLED PERSON TO OBTAIN EMPLOYMENT PROPORTION TO BE BELOW 1%, ACCORDING TO THE REGULATION SHOULD PAY 90% OF THE AMOUNT OF FEE TO PAY DISABLED PERSON EMPLOYMENT SECURITY FUND.

【 Conditions of enjoyment 】

The proportion of disabled persons employed by the employing unit shall reach 1% (inclusive), but not reach the proportion stipulated by the people's government of the province, autonomous region or municipality directly under the Central Government; Or the proportion of disabled persons employed by the employing unit shall be below 1%.

[Policy Basis]

Notice of the Ministry of Finance on Continuing the Preferential Policy of Employment Security Fund for the Disabled (No. 8, 2023)

Eligible enterprises are exempted from the employment security fund policy for the disabled

【 Subject of enjoyment 】

Eligible enterprises

【 Content 】

From January 1, 2023 to December 31, 2027, enterprises with 30 or fewer employees will continue to be exempt from the employment security fund for the disabled.

【 Conditions of enjoyment 】

The number of on-the-job employees of the enterprise shall be less than 30 (inclusive).

[Policy Basis]

Notice of the Ministry of Finance on Continuing the Preferential Policy of Employment Security Fund for the Disabled (No. 8, 2023)

12. Phased reduction of unemployment insurance and work-related injury insurance premium rates

【 Subject of enjoyment 】

Unemployment insurance, industrial injury insurance insured units

【 Content 】

Starting from May 1, 2023, the policy of gradually lowering the unemployment insurance rate to 1 percent will continue to be implemented, and the implementation period will be extended to the end of 2024.

From May 1, 2023, in accordance with the relevant implementation conditions of the Notice of The General Office of the State Council on Issuing a Comprehensive Plan for Reducing Social Insurance Rates (No. 13 of the State Office [2019]), the policy of phased reduction of industrial injury insurance rates will continue to be implemented, and the implementation period will be extended to the end of 2024.

【 Conditions of enjoyment 】

1. Phased reduction of unemployment insurance rate policy does not distinguish between industries, nor does it distinguish between types of enterprises, all unemployment insurance insured units can enjoy.

2. All provinces, autonomous regions and municipalities shall, in accordance with the relevant provisions of the Notice of The General Office of the State Council on Issuing a Comprehensive Plan for Reducing Social Insurance Rates (No. 13 of the State Office [2019]), determine the regional scope of implementing the phased reduction of industrial injury insurance rates.

[Policy Basis]

1. Notice of The General Office of the State Council on Issuing a Comprehensive Plan for Reducing Social Insurance Rates (No. 13, 2019)

2. Notice of the Ministry of Human Resources and Social Security, the Ministry of Finance and the State Administration of Taxation on Issues Related to the Phased Reduction of Unemployment Insurance and Industrial Injury Insurance Rates (Issued by the Ministry of Human Resources and Social Security No. 19 (2023))