The standard for small and low profit enterprises, and the standard for small and low profit enterpr

Yes, the approved collection enterprises are not eligible for the preferential tax rate of 20%.

The treatment of small and low-profit enterprises stipulated in Article 28 of the Enterprise Income Tax Law shall be applicable to enterprises that have the conditions for establishing accounts and accounting for their own taxable income, and enterprises that pay enterprise income tax in accordance with the Measures for the Verification and Collection of Enterprise Income Tax (Guo Shui Fa [2008] No. 30) shall not be subject to the applicable tax rate for small and low-profit enterprises until they have the conditions for accurate accounting of taxable income.

According to Article 8 of the Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax (Cai Shui 2009 No. 69), the treatment of small and low-profit enterprises stipulated in Article 28 of the Enterprise Income Tax Law shall be applicable to enterprises that have the conditions for establishing accounts and accounting for their own taxable income. For the time being, the applicable tax rate for small and low-profit enterprises is not applicable.

The approved levy is only related to income, not to the concession.

Right. New provisions, approved do not enjoy.

Yes, only enterprises that are subject to audit collection can enjoy this preferential treatment, there is a document stipulating it.

Small and low-profit enterprises refer to enterprises engaged in non-restricted and prohibited industries of the state and meet the following standards, which are determined in accordance with the principle of convenient collection and management by drawing on international common practices, and the latest standards are as follows:

1) For industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

2) For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

Legal basis: Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China The term "qualified small and low-profit enterprises" in the first paragraph of Article 28 of the Enterprise Income Tax Law refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

1) For industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

2) For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

Criteria for small and low-profit enterprises: 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 assets not exceeding 50 million yuan.

According to the announcement of the State Administration of Taxation on issues related to the implementation of the inclusive income tax reduction and exemption policy for small and low-profit enterprises (Announcement No. 2 of 2019 of the State Administration of Taxation), "1. From January 1, 2019 to December 31, 2021, the part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a rate of 20%; For the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at the rate of 20%.

Inclusive small and micro enterprises refer to the inclusive tax reduction and exemption policies granted by the state to small and micro enterprises. Small and micro 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 assets not exceeding 50 million yuan.

According to the Notice of the State Administration of Taxation of the Ministry of Finance on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (CS 2019 No. 13), from January 1, 2019 to December 31, 2021, the part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will be paid at a rate of 20% (equivalent to paying tax at 5%); For the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a rate of 20% (equivalent to paying tax at 10%).

Now there are many platforms for small and micro enterprises to provide revolving operation loan services, such as Du Xiaoman Finance, Du Xiaoman Finance will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and its credit service brand has money to spend to fully support the production and operation of small and micro enterprises, and most small and micro owners choose to have money to spend to meet the needs of small and micro business turnover. It is reported that seventy percent of the credit users of Du Xiaoman Finance are small and micro business owners. Up to now, Du Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of yuan of loans for small and micro business owners.

Small and 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 assets not exceeding 50 million yuan.

Small and low-profit enterprises are divided into different industries and have different standards, and should meet the following conditions at the same time: 1. Engage in industries that are not restricted or prohibited by the state; 2. For industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan; 3. For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan. The annual taxable income is one of the criteria for determining small and low-profit enterprises, rather than the total profits of the enterprise.

When making the annual final settlement declaration, the enterprise shall truthfully fill in the relevant indicators such as the industry to which it belongs, the total assets of the current year, the number of employees and the annual taxable income, and the in-charge tax authorities will conduct a review and determination. Enterprises that have been identified as meeting the conditions of small and low-profit enterprises can calculate and pay enterprise income tax at the rate of 20 for the current year's final settlement declaration and the next year's prepayment declaration.

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According to the Regulations for the Implementation of the Enterprise Income Tax Law promulgated on December 6, 2007, the so-called small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

1) For industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan;

2) For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

According to the provisions of the Notice on Expanding the Scope of Preferential Income Tax Policies for Small and Low-Profit Enterprises (Cai Shui [2017] No. 43) issued on June 6, 2017, the so-called small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

1) For industrial enterprises, the annual taxable income shall not exceed 500,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan;

2) For other enterprises, the annual taxable income shall not exceed 500,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

According to the notice of the State Administration of Taxation of the Ministry of Finance on Further Expanding the Scope of Preferential Income Tax Policies for Small and Low-Profit Enterprises (Cai Shui [2018] No. 77) issued on July 11, 2018, from January 1, 2018 to December 31, 2020.

The upper limit of the annual taxable income of small and low-profit enterprises will be increased from 500,000 yuan to 1 million yuan, and the annual taxable income of small micro-limb fuel enterprises with an annual taxable income of less than 1 million yuan (including 1 million yuan) will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a rate of 20%.

The term "small and low-profit enterprises" as used in the preceding paragraph refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

1) For industrial enterprises, the annual taxable income shall not exceed 1 million yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan;

2) For other enterprises, the annual taxable income shall not exceed 1 million yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

The criteria for determining small and low-profit enterprises are as follows:

1. That is, small and 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 assets not exceeding 50 million yuan.

2. When prepaying enterprise income tax, the total assets, number of employees, and annual taxable income indicators of small and low-profit enterprises shall be temporarily judged according to the situation of the current year as of the end of the current period. This is the standard for small and low-profit enterprises stipulated in China's "Regulations for the Implementation of the Enterprise Income Tax Law" in accordance with the international practice and in accordance with the principle of convenient collection and management.

Basis: Notice on the Implementation of Inclusive Tax Reduction and Exemption Policies for Small and Micro Enterprises, Cai Shui 2019 No. 13.

3. From January 1, 2021 to December 31, 2022, the part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan will be reduced by half on the basis of the preferential policies stipulated in Article 2 of the Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Reduction and Exemption Policies for Small and Micro Enterprises (CS 2019 No. 13).

According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Implementation of Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households, Announcement No. 12 [2021] of the State Administration of Taxation of the Ministry of Finance.

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

Small and 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 assets not exceeding 50 million yuan.

Small and low-profit enterprises refer to enterprises engaged in non-restricted and prohibited industries by the state and meet the following standards, which are determined in accordance with the principle of facilitating collection and management by drawing on international common practices, and the latest standards are as follows: (1) Industrial enterprises, with annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 100 people, and total assets not exceeding 30 million yuan; 2) For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan. Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China The term "qualified small and low-profit enterprises" mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

1) For industrial enterprises, the annual taxable income of the enterprise shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan; 2) For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.