With the levy of small and micro enterprises

Your company's situation does not meet the criteria for the classification of small and low-profit enterprises.

According to the regulations for the implementation of the enterprise income tax law, the classification standards for small and low-profit enterprises:

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

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

Announcement No. 23 of 2014 of the State Administration expands the scope of enterprise income tax levied by half for small and low-profit enterprises.

1. Small and low-profit enterprises that meet the prescribed conditions (including those that adopt the method of audit collection and verification collection) can enjoy the preferential income tax policy for small and low-profit enterprises in accordance with the regulations.

The preferential policies for small and low-profit enterprise income tax include the reduction of corporate income tax by 20% (hereinafter referred to as the tax rate reduction policy), and the preferential policies stipulated in the document No. 34 of 2014 (hereinafter referred to as the halving tax policy).

2. Small and low-profit enterprises that meet the prescribed conditions can enjoy the preferential policies of small and low-profit enterprise income tax in accordance with the provisions when they pay the enterprise income tax in advance and the annual final settlement, without the need for review and approval by the tax authorities, but when submitting the annual enterprise income tax return, the employees and total assets of the enterprise shall be reported to the tax authorities for the record.

3. When small and low-profit enterprises pay enterprise income tax in advance, the following provisions shall be implemented:

1) If a small low-profit enterprise that meets the conditions for a small low-profit enterprise in the previous tax year and whose annual taxable income is less than 100,000 yuan (including 100,000 yuan), the enterprise income tax shall be prepaid according to the actual profit amount in the current year, and the cumulative actual profit at the time of prepayment shall not exceed 100,000 yuan, and the preferential policy of small and low-profit enterprise income tax shall be enjoyed; if it exceeds 100,000 yuan, it shall stop enjoying the half-tax policy; In the current year, those who prepay enterprise income tax according to the quarterly (or monthly) average of the taxable income of the previous year can enjoy the preferential policies for small and low-profit enterprises.

2) Small and low-profit enterprises that are taxed at a fixed rate, if they meet the conditions of small and low-profit enterprises in the previous tax year, and the annual taxable income is less than 100,000 yuan (including 100,000 yuan), when the enterprise income tax is paid in advance in the current year, the cumulative taxable income does not exceed 100,000 yuan, they can enjoy preferential policies; If it exceeds 100,000 yuan, it does not enjoy the half-tax policy.

Small and low-profit enterprises that are taxed on a fixed amount shall be levied in accordance with the original method after the local competent tax authorities adjust the fixed amount accordingly.

3) Newly established small and low-profit enterprises in this year, when paying enterprise income tax in advance, where the cumulative actual profit or taxable income does not exceed 100,000 yuan, can enjoy preferential policies; if it exceeds 100,000 yuan, it shall stop enjoying the half-tax policy;

4. Small and low-profit enterprises that meet the conditions for enjoying preferential policies, but do not enjoy them when they are prepaid, shall be uniformly calculated and enjoyed in the annual final settlement.

If a small and low-profit enterprise enjoys preferential policies when making prepayment, but exceeds the prescribed standard in the annual final settlement, it shall pay back the tax according to the regulations.

Small and micro enterprises are a collective term for small enterprises, micro enterprises, and individual industrial and commercial households.

The definition criterion is: it belongs to the non-restricted and prohibited industries nationwide, and has annual tax conditions. and meet the following three conditions:

1. The taxable income of the enterprise is less than 3 million;

2. The number of employees in the enterprise is less than 300;

3. Now the total assets are less than 50 million.

This is provided by Youqianhua, which is the credit platform of 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 fully support the production and operation of small and micro enterprises.

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.