Do small low profit enterprises have to pay personal income tax?

Small and micro enterprises do not pay individual income tax, but have to pay enterprise income tax.

Article 28 of the Enterprise Income Tax Law of the People's Republic of China: Qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20%.

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) Industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees, and total assets of no more than 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.

Tax reduction and exemption = (tax payable for the part of the taxable income of the business income of individual industrial and commercial households not exceeding 1 million yuan Other policies tax reduction and exemption amount The taxable income of the business income of individual industrial and commercial households does not exceed 1 million yuan The taxable income of business income) (1 50%).

Small and micro enterprises enjoy the following preferential tax policies:

1. The labor services provided by the disabled for the society can be exempted from business tax upon approval;

2. For the disabled, orphaned elderly and martyrs who are engaged in the production and operation income and labor remuneration of individual industrial and commercial households, they shall be subject to the approval of the municipal and county local taxation bureaus, and shall be given a reduction of 50%-90% of individual income tax;

3. If an individual industrial and commercial household causes key losses due to a serious natural disaster, its production and operation income may be appropriately reduced within 1 to 3 years after being determined by the local taxation bureau of the city or county;

4. Employees laid off from state-owned enterprises engaged in individual industrial and commercial operations and cottage industries can be exempted from individual income tax for one year upon examination and approval by the local taxation department. Laid-off workers of urban collective enterprises may be implemented mutatis mutandis.

Article 4 of the Individual Income Tax Law of the People's Republic of China The following personal income is exempt from individual income tax:

1) Prizes in science, education, technology, culture, health, sports, environmental protection, etc. issued by provincial-level people's ** and *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations;

2) Interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the uniform provisions of the State;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfer, demobilization and retirement allowances for servicemen;

7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state;

8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations;

9) Income exempted from tax as stipulated in international conventions and agreements signed by China**;

10) Other tax-exempt income as stipulated in ***.

The tax exemption provisions in item 10 of the preceding paragraph shall be reported to the Standing Committee of the National People's Congress for the record.

Small and low-profit enterprises (excluding sole proprietorships) do not need to pay individual income tax, to be precise, there is withholding and payment of individual income tax. For example: 1. If the comprehensive income of the wages and salaries of the employees of the enterprise exceeds the individual income tax threshold, the unit needs to withhold and pay the individual income tax; 2. The payment to natural persons, such as individual income tax, is also withheld and paid, shareholder dividends, labor remuneration and so on.

The withholding and payment of individual income tax is generally declared and paid at the "withholding end of the electronic tax bureau for natural persons", or you can go to the tax hall to manually fill in the withholding and payment of individual income tax return for declaration and payment.

Please note: self-employed and sole proprietorship enterprises do not need to pay enterprise income tax, but need to pay the personal production and operation income tax of investors.

Do small low-profit enterprises have to pay personal income tax? No personal income tax is paid, and corporate income tax is paid. Article 28 of the Enterprise Income Tax Law of the People's Republic of China:

Qualified small and low-profit enterprises will be subject to corporate income tax at a reduced rate of 20%. Article 92 of the Regulations on the Implementation of the Tax Law of the People's Republic of China on the Imitation of Income Tax by Enterprises: The term "small and low-profit enterprises that meet the conditions of Xiangye" in the first paragraph of Article 28 of the Enterprise Income Tax Law refers to enterprises engaged in industries that are not restricted and 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. Small and medium-sized enterprises are divided into three types: micro, small and micro, and the specific standards are formulated according to the indicators of enterprise employees, operating income, total assets, etc., combined with the characteristics of the industry. That's the relevant law about your problem.

Do small low-profit enterprises have to pay personal income tax? How to pay individual income tax for small and micro enterprises.

Hello dear, do you have to pay individual income tax for the small low-profit enterprises you consult? The answer to the question of how to pay personal income tax for small and micro enterprises is that small and micro enterprises must also pay personal income tax, which is inevitable, if it is said that as long as the salary of 5000 is paid, it must be paid. Dear, the above is the answer I have sorted out for you, if my answer is helpful to you, I hope you can evaluate my service, your praise is the driving force for me to move forward, thank you for your support, if you have other questions, you can also continue to ask me, I am happy to continue to answer for you, I wish you a happy life! 

Small and micro enterprises are small enterprises, micro enterprises, family workshop enterprises, individual industrial and commercial households, according to the latest policy, the identification conditions of small and micro enterprises have been greatly relaxed, the taxable income is less than 3 million yuan, the number of employees is less than 300 people, and the total assets of the enterprise are less than 50 million yuan, which can be identified as small and micro enterprises, but in fact, the tax declaration process of small and micro enterprises is similar to that of ordinary companies, mainly including:

1. Within 30 days from the date of obtaining the business license, the enterprise shall go to the local bank to open an account with the relevant certificates;

2. Handle tax registration matters with national tax and local tax respectively;

3. At least one person in charge of tax handling should be determined by the enterprise, and the purchase and use of invoices should be explained in accordance with the provisions of the invoice management system, and an internal invoice management system should be established;

4. Enterprises should make tax declarations to the competent tax authorities on time and truthfully, and submit relevant statements and materials according to regulations;

5. The enterprise can pay the tax payable into the state treasury on time in accordance with the prescribed time limit.

Announcement on Issues Concerning the Implementation of the Inclusive Income Tax Reduction and Exemption Policy for Small and Low-Profit Enterprises Article 2 The term "small-scale and low-profit enterprises" in this announcement refers 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.

1. Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempt from VAT.

For the part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan, it shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at the 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 a rate of 20%.

How to deal with the accounting treatment of income tax refund for small and low-profit enterprises?

1. If the refund is for the previous year, the accounting entries:

1.Accounting entries for tax refunds received:

Borrow: Bank deposit.

Credit: Taxes Payable Income Tax Payable.

2.Accounting entries carried forward:

Debit: Tax Payable Income Tax Payable.

Credit: Prior Year Profit and Loss Adjustment.

At the same time: borrow: profit and loss adjustments for previous years.

Credit: Profit distribution Undistributed profits.

2. If the refund is for the current year, the accounting entries:

Borrow: Bank deposit.

Credit: Income tax expense.

Income tax expense refers to the income tax payable on the operating profits of an enterprise. "Income tax expense", accounting for the income tax borne by the enterprise, is a profit and loss account; This is generally not equal to the current income tax payable, but the sum of the current income tax and deferred income tax, that is, the income tax expense deducted from the total profit of the current period.

How to pay income tax for small and low-profit enterprises? On the whole, in fact, we all know that the income tax of small and low-profit enterprises can enjoy certain preferential policies, and the specific tax exemption policies have been introduced above, I believe you are all aware. The second is how to calculate the income tax of small and low-profit enterprises, and everyone should know it.

Article 1 of the Enterprise Income Tax Law of the People's Republic of China In the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law. Sole proprietorship enterprises and partnership enterprises are not suitable for the pure application of this law. Article 1 of the Provisional Regulations of the People's Republic of China on Value-Added Tax Units and individuals that sell goods or provide processing, repair and repair services and import goods within the territory of the People's Republic of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these Regulations.