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

In order to further support the development of small and micro enterprises, the relevant tax policies are hereby announced as follows:

1. 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%.

2. The term "small and low-profit enterprises" mentioned 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.

The number of employees includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The so-called indicators of the number of employees and total assets shall be determined according to the quarterly average of the enterprise throughout the year. The specific calculation formula is as follows:

Quarterly average (beginning of the quarter, end of the quarter) 2

Quarterly averages for the whole year Sum of the quarterly averages for the whole year4

If the business is opened or terminated in the middle of the year, the actual business period shall be used as a tax year to determine the above-mentioned relevant indicators.

3. The implementation period of this announcement is from January 1, 2022 to December 31, 2024.

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:

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1. For value-added tax, if small-scale taxpayers issue general invoices, they are directly exempted, and if special invoices are issued, they are 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?

The standard given by Cai Shui 2019 No. 13 is, 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 no special invoices are issued, whether ordinary invoices are issued or no invoices are issued, you can declare tax exemption and are not subject to 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.

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

Article 28 Qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20%. High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15.

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

Article 2 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 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 the rate of 20%.