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

Preferential policies for small and micro enterprises include:

1. 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 and pay enterprise income tax at a rate of 20%;

2. For the part of the annual taxable income of small and low-profit enterprises exceeding 1 million yuan but not exceeding 3 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 a rate of 20%.

Legal basisArticle 2 of the Enterprise Income Tax Law of the People's Republic of China.

Enterprises are divided into resident enterprises and non-resident enterprises.

For the purposes of this Law, the term "resident enterprise" refers to an enterprise established within the territory of China in accordance with the law, or established in accordance with the laws of a foreign country (region) but with an actual management institution within the territory of China.

For the purposes of this Law, the term "non-resident enterprise" refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management is not in China, but which has established an institution or place in China, or an enterprise that has not established an institution or place in China, but has income in China.

What is the difference between a small and micro business and a small low-profit enterprise.

1. Different preferential tax policies. Small and micro enterprises enjoy the preferential tax policy of value-added tax, which is for enterprises or non-enterprise units with monthly sales of no more than 20,000 yuan among small-scale VAT taxpayers. Small and low-profit enterprises enjoy preferential tax policies for enterprise income tax, and are aimed at engaging in industries that are not restricted or prohibited by the state;

2. The tax correspondence is different. Small and micro enterprises correspond to general taxpayer enterprises. The tax on small and micro enterprises is mainly aimed at income tax, stamp duty and value-added tax, so as to reduce the tax burden of small and micro enterprises.

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 retrospective. To put it bluntly, it is:

At present, Alipay can help enterprises enjoy the above preferential policies (Alipay homepage or WeChat applet search: run Zhengtong) in the click - tax incentives, specific policies and process methods can go to Runzheng Tong for details.

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 with total monthly sales of less than 150,000 yuan (quarterly sales of less than 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 Project 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 declaration of 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%.

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.

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.

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.

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.