What are the preferential policies for small and micro enterprises in 2022

At present, the preferential income tax policies for small and micro enterprises include preferential tax rate reduction and tax reduction by half. The annual taxable income of eligible small and micro enterprises is higher than 200,000 yuan but not more than 300,000 yuan (including 300,000 yuan), and the enterprise income tax is levied at a reduced rate of 20%. From January 1, 2015 to December 31, 2017, the annual taxable income of eligible small and micro enterprises is less than 200,000 yuan (including 200,000 yuan), and their income is included in the taxable income at a reduced rate of 50%, and the enterprise income tax is paid at a rate of 20% (equivalent to paying enterprise income tax at a reduced rate of 10%).

1. Preferential tax policies for enterprises:

1. Pre-tax deduction of depreciation: increase the income tax reduction and exemption of industrial and service industries, and this year, for small and medium-sized enterprises to purchase equipment and appliances worth more than 5 million yuan, the depreciation for 3 years can be deducted before tax at one time, and the depreciation for 4 years, 5 years and 10 years can be reduced by half.

2. Tax deferral policy for manufacturing industry: Extend the tax deferral policy for small, medium and micro enterprises in the manufacturing industry.

3. Scope of "six taxes and two fees" reduction and exemption: Expand the scope of application of the local "six taxes and two fees" reduction and exemption policy to all small and low-profit enterprises and individual industrial and commercial households.

2. The definition criteria for small and micro enterprises are:

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.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

This preferential tax policy will be extended to the end of 2025: Notice on Tax Policies Related to Further Supporting and Promoting Entrepreneurship and Employment of Key Groups, Cai Shui 2019 No. 22, supplementary documents are postponed to the end of 2025 and can be retrospectively forward. To put it bluntly, it is:

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Legal analysis: Preferential tax policies for small and micro enterprises in 2022: 1. For small and micro enterprises with monthly sales of less than 100,000 yuan, if they pay taxes on a quarterly basis, small and micro enterprises with quarterly sales of less than 300,000 yuan can be exempted from VAT.

2. The part of the annual taxable income of small and micro enterprises below 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 the rate of 20%. The part of the taxable income between 1 million yuan and 3 million yuan shall be calculated at a tax rate of 10%. From April 1, 2021 to December 31, 2022, small-scale taxpayers are exempt from VAT if they have VAT taxable sales behaviors, and the total monthly sales do not exceed 150,000 yuan (quarterly sales do not exceed 450,000 yuan).

From April 1, 2021 to December 31, 2021, 3% for small-scale taxpayers will be reduced by 1%.

Legal basis: Announcement of the State Administration of Taxation on Matters Concerning the Administration of Tax Collection on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax Article 1 In accordance with the provisions of Article 1 (3) of this announcement, small-scale VAT taxpayers who pay taxes on a quarterly basis. In July 2016, in the declared VAT taxable sales in May and June 2016, if the sales of goods and the provision of processing, repair and repair services do not exceed 60,000 yuan, and the sales of sales services and intangible assets do not exceed 60,000 yuan, they can enjoy the preferential policy of temporary exemption of VAT for small and micro enterprises.

The preferential tax policies for small and micro enterprise income tax in 2022 are as follows:

1. For small and micro enterprises with monthly sales of less than 100,000 yuan, if they pay taxes on a quarterly basis, small and micro enterprises with quarterly sales of less than 300,000 yuan can be exempted from VAT.

2. The part of the annual taxable income of small and micro enterprises below 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 the rate of 20%. The portion of the taxable income between 1 million yuan and 3 million yuan shall be reduced by 50%.

The preferential tax policies for small and micro enterprises in 2022 are as follows:

1. From April 1, 2022 to December 31, 2022, small-scale VAT taxpayers shall be exempted from VAT for taxable sales income at a rate of 3%; For prepaid VAT items that apply to the 3% pre-levy rate, the prepayment of VAT will be suspended.

2. The annual taxable income of small and low-profit enterprises 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%.

3. In addition to the individual industrial and commercial households included in small and micro enterprises, in addition to still enjoying the preferential collection of verified collection, the part of the taxable income that does not exceed 1 shall be levied by half of the individual income tax.

4. Small and micro enterprises (including individuals) whose tax status is a small-scale taxpayer can enjoy the preferential policy of full exemption of value-added tax, and if a special invoice is issued, it will be paid at a rate of 3%.

The above content refers to the announcement of the State Administration of Taxation - on further implementing the preferential income tax policies for small and micro enterprises.

The preferential tax policies for small and micro enterprise income tax in 2022 are as follows:

1. For small and micro enterprises with monthly sales of less than 100,000 yuan, if they pay taxes on a quarterly basis, small and micro enterprises with quarterly sales of less than 300,000 yuan can be exempted from VAT.

2. The part of the annual taxable income of small and micro enterprises below 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 the rate of 20%. The portion of the taxable income between 1 million yuan and 3 million yuan shall be reduced by 50%.

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 (No. 12 of 2021).

1. For the part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan, 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 the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (CS 2019 No. 13), the enterprise income tax will be reduced by half.

2. For the part of the annual taxable income of individual industrial and commercial households not exceeding 1 million yuan, on the basis of the current preferential policies, the individual income tax shall be reduced by half.

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 shall be included in the taxable income at a reduced rate and the enterprise income tax shall be paid at a rate of 20%.

Generally speaking, the part of the taxable income less than 1 million is taxed; The part of the taxable income exceeding 1 million yuan but not exceeding 3 million yuan shall be taxed at 10%.

Hello, 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.

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1. For the increase in the value tax, if a small-scale taxpayer issues a general ticket, it is directly exempted, and if a special ticket is issued, it is levied at 3%.

2. For enterprise income tax, it will be levied in the range of 1 million, and the part between 1 million and 3 million will be levied at 5%.

3. For shareholders' dividends, this is generated when the company's shareholders pay dividends, or equity transfers, and the company is cancelled, and the company's undistributed profits need to be treated. When the company does not pay dividends for the time being, it does not need to pay.

What kind of enterprise can become a small and micro enterprise?

Cai Shui 2019 No. 13 gives the standard, that is, the annual taxable income does not exceed 3 million, the number of employees does not exceed 300, the total assets do not exceed 50 million, and of course, the most important thing is to engage in non-restricted and prohibited industries by the state.

And from April 1, 2022, as long as you don't issue a special invoice, whether you issue an ordinary invoice or not, you can declare tax-free and not be bound by the quarterly 450,000 yuan. To put it simply, the previous policy of 450,000 yuan for a small quarter has been relaxed from April 1, and it is no longer limited to 450,000 tax exemptions. As long as no special ticket is issued within 5 million, it is tax-free, and even if it is a full general ticket within 5 million, it is tax-free.

First, the front. Small and micro enterprises in 2022.

Preferential policies:

1. Implement the VAT refund at the end of the period.

2. Implement the policy of tax reduction and fee reduction;

3. Exemption and exemption of small and micro enterprises in the service industry and individual industrial and commercial households.

house rent; 4. Implement phased preferential social security policies;

5. Reduce the cost of epidemic prevention and control for enterprises;

6. Strengthen financing guarantee and credit bond support;

7. Implement relief and support measures for the catering industry;

8. Implement relief and support measures for the retail industry;

9. Implement relief and support measures for the tourism industry;

10. Implement relief and support measures for the road and railway transportation industry.

2. Detailed analysis.

Small and micro enterprises can be classified according to the national economic industry.

and the notice of the National Bureau of Statistics on revising the provisions on the division of the three industries. The scope of small, medium, and micro enterprises and individual industrial and commercial households can be inquired into the national enterprise credit information publicity system.

The National Individual and Private Economic Development Service Network shall be recognized, or in accordance with the notice of the Ministry of Industry and Information Technology and other departments on the issuance of the standards for the classification of small and medium-sized enterprises, and the People's Bank of China.

and other departments on the issuance of the provisions of the financial enterprise classification standards notice classification standards to be recognized. The measures clarify the responsible departments, docking departments, and contacts. The implementation of specific measures shall be carried out in accordance with the relevant provisions currently issued.

3. What are the criteria for small businesses.

The definition standard for small and micro enterprises is that the taxable income of the enterprise is less than 3 million. The number of employees in the enterprise is less than 300. Now the total assets are less than 50 million.

Before 2018, small and micro enterprises should be distinguished from industrial enterprises, commercial enterprises, and other enterprises, and after 2019, the types of enterprises will no longer be distinguished, and the above three conditions will be used as standards.