What are the preferential policies for small and micro enterprises?

Small and micro enterprises in 2022.

The preferential tax policies are as follows:

1. For VAT, if small-scale taxpayers issue general invoices.

is directly exempt 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. Individual income tax on dividends for shareholders.

This is the company's shareholders dividends, or equity transfer, company cancellation, need to the company's undistributed profits.

Produced at the time of processing. 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 is, that is, the annual taxable income.

No more than 3 million, no more than 300 employees, no more than 50 million total assets, and of course, the most important thing is to engage in industries that are not restricted or prohibited 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.

Corporate income tax is levied 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%.

At present, there is a preferential tax policy "Notice on Tax Policies on Further Supporting and Promoting Entrepreneurship and Employment of Key Groups" Cai Shui 2019 No. 22, and the supplementary document is postponed to the end of 2025 and can be retrospective. To put it bluntly, if there are poor people employed in the company, they can enjoy a tax deduction of 650 yuan per person month on the basis of social security (which is a major benefit to labor-intensive enterprises, and there are more poor people).

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.

First of all, we need to clarify the definition of small and micro enterprises, according to Cai Shui No. 13 of 2019, small and micro enterprises refer 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.

Specific to each type of tax, the policies are as follows:

1. VAT:

Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (tax paid quarterly, quarterly sales of less than 300,000 yuan) are exempted from VAT.

2. Enterprise income tax:

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 the rate of 20%.

3. Six taxes and two surcharges:

For small-scale VAT taxpayers, resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, cultivated land occupation tax, education surcharge and local education surcharge shall be reduced by 50% of the tax amount. Small-scale VAT taxpayers who have enjoyed other preferential policies such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, cultivated land occupation tax, education surcharge and local education surcharge in accordance with the law can enjoy a preferential policy of 50% reduction in tax in addition.

4. Stamp Duty:

Financial institutions are exempt from stamp duty when they sign loan contracts with small and micro enterprises. The policy is based on Cai Shui [2017] No. 77 Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies to Support the Financing of Small and Micro Enterprises.

Fifth, **sex**:

1. The payment obligor whose monthly sales do not exceed 100,000 yuan (and the quarterly sales of tax payment does not exceed 300,000 yuan) are exempt from education surcharge, local education surcharge, and water conservancy construction**.

2. Those who do not reach the VAT threshold shall be exempted from the construction fee of cultural undertakings.

3. Small and micro enterprises with a total number of employees of less than 30 (inclusive) shall be temporarily exempted from the collection of disability insurance funds.

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.

Preferential tax policies for small and micro enterprises: For small and low-profit enterprises with annual taxable income less than 100,000 yuan, their income will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax will be paid at a rate of 20%.

What taxes do you need to pay on a small scale:

1. VAT:

1. The amount of the special ticket will be collected immediately after opening.

2. The total amount of the general ticket and the special ticket quarter shall not exceed 300,000, and the special ticket part of the general ticket shall be exempted from special bills.

3. The general ticket exceeds 300,000 yuan in the quarter, and the sales amount excluding tax is *1%.

The additional tax is paid on the basis of value-added tax, and the tax rate of 7% is halved for income within 300,000 yuan, and the tax rate is halved for income of 12% for income of more than 300,000 yuan.

Enterprise income tax: It is paid according to the profit of one year, paid in advance on a quarterly basis, and paid in annual final settlement. (If the annual taxable income is less than 1 million, it will be paid at a tax rate of 5%, if the annual taxable

Individual income tax: individual income tax is paid according to the monthly salary declaration amount (below 5000 does not need to pay individual income tax, income - social security personal part - provident fund, more than 5000 according to different tax rates.

Tax rates for small-scale taxpayers:

1. The VAT collection rate of small-scale taxpayers3

2. Income tax rate: The general enterprise income tax rate is 25%, and the enterprise income tax is levied at a reduced rate of 20% for qualified small and low-profit enterprises. High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15.

2. The calculation of enterprise income tax is not levied on the basis of 25% of the operating income, but on the basis of profits (taxable income)25

1. There are two ways to collect income tax: audit collection and verification collection.

2. If it is subject to the approved collection, the income tax shall be calculated and paid according to the income.

Calculation formula: income tax payable = total income * taxable income rate * income tax rate, the taxable income rate varies from 5 to 15 in different regions and industries.

3. If it is levied by auditing, the income tax shall be calculated and paid according to the profit.

Calculation formula: income tax payable = total profit * income tax rate.

Legal analysis: Preferential treatment for small and low-profit enterprises, citing the excess progressive calculation method, stipulates that from January 1, 2019 to December 31, 2021, the part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan will 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%; 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%. That is, the part of the annual taxable income of small and low-profit enterprises that does not exceed 1 million yuan shall pay enterprise income tax at a rate equivalent to 5%; The part exceeding 1 million yuan but not exceeding 3 million yuan shall be subject to enterprise income tax at a rate equivalent to 10%.

Legal basis: Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises》 Article 2 The term "small and medium-sized enterprises" as used in this Law refers to enterprises established in accordance with law within the territory of the People's Republic of China with relatively small personnel and business scales, including medium-sized enterprises, small enterprises and micro enterprises. The classification standards for medium-sized enterprises, small enterprises and micro enterprises shall be formulated by the department responsible for the comprehensive management of the promotion of small and medium-sized enterprises in conjunction with the relevant departments, according to the indicators of enterprise employees, operating income, total assets, etc., combined with the characteristics of the industry, and shall be submitted for approval.

1. Enterprises that meet the conditions for small and low-profit enterprises stipulated by the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as small and low-profit enterprises) shall enjoy the preferential income tax policies for small and low-profit enterprises in accordance with relevant policies and regulations.

If an enterprise establishes a branch that does not have the status of a legal person, it shall calculate the number of employees, total assets, and annual taxable income of the head office and its branches, and judge whether it meets the requirements for small and low-profit enterprises based on the aggregate.

2. Small and low-profit enterprises can enjoy the preferential policy of small and low-profit enterprise income tax regardless of whether they pay enterprise income tax according to the audit collection method or the approved collection method.

3. Small and low-profit enterprises can enjoy the preferential policies of small and low-profit enterprise income tax by filling in the tax return form when prepaying and paying the enterprise income tax in the final settlement.

4. When small and low-profit enterprises prepay enterprise income tax, the total assets, the number of employees, and the annual taxable income indicators shall be temporarily judged according to the situation of the current year as of the end of the period to which the prepayment declaration belongs.

5. Enterprises that do not meet the conditions for small and low-profit enterprises shall calculate the tax reduction and exemption amount according to the cumulative situation at the end of the period to which the prepayment declaration belongs according to the relevant policy standards when prepaying the enterprise income tax in the middle of the year. If the enterprise income tax paid in advance in the previous period of the current year is not qualified for small and low-profit enterprises, it can be deducted from the enterprise income tax payable in the following quarters.

6. If an enterprise enjoys the preferential policy of small and low-profit enterprise income tax when paying enterprise income tax in advance, but finds that it does not meet the relevant policy standards during the final settlement, it shall pay the enterprise income tax in accordance with the regulations.

7. The income tax of small and low-profit enterprises shall be paid in advance on a quarterly basis.

Enterprises that prepay enterprise income tax on a monthly basis will be adjusted to quarterly prepayment declaration from the next prepayment declaration period when making prepayment declarations in April, July and October of the current year, if they meet the conditions of small and low-profit enterprises according to the relevant policy standards, and once adjusted, they will not be changed in the current year.

8. This announcement shall come into force on January 1, 2022. The announcement of the State Administration of Taxation on issues related to the implementation of the inclusive income tax reduction and exemption policy for small and low-profit enterprises (No. 2 of 2019) shall be repealed at the same time.