What are the preferential policies for newly established small and micro enterprises?

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.

Preferential policies for small and micro enterprises in 2021: 1. Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (including this number) are scattered (paying taxes on a quarterly basis, and quarterly sales do not exceed 300,000 yuan) are exempt from VAT. 2. 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 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%.

3. Financial institutions are exempt from stamp duty when they sign loan contracts with small and micro enterprises. 4. The payment obligor whose monthly sales do not exceed 100,000 yuan (and the quarterly sales of quarterly tax does not exceed 300,000 yuan) are exempted from Xunxing education surcharge, local education surcharge, and water conservancy construction**. 5. Obligors who fail to reach the VAT threshold shall be exempted from the construction fee of cultural undertakings.

6. 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.

The Notice of the State Administration of Taxation on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises stipulates that small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) are exempt from VAT. 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%.

What are the corporate income tax incentives that small and low-profit enterprises can enjoy? , welcome to follow, like, please send a private message for business handling, 1. According to the first paragraph of Article 28 of the Enterprise Income Tax Law of the People's Republic of China (Order No. 63 of the President of the People's Republic of China), "small and low-profit enterprises that meet the requirements of the audit shall be subject to enterprise income tax at a reduced rate of 20%.

2. According to the notice of the Ministry of Finance and the State Administration of Taxation on the preferential income tax policies for small and low-profit enterprises (CS 2015 No. 34), "1. From January 1, 2015 to December 31, 2017, for small and low-profit enterprises with annual taxable income less than 200,000 yuan (including 200,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a rate of 20%. The term "small and low-profit enterprises" in the preceding paragraph refers to small and low-profit enterprises that comply with the provisions of the "Enterprise Income Tax Law of the People's Republic of China" (hereinafter referred to as the Enterprise Income Tax Law) and its implementation regulations Third, according to the "Notice of the Ministry of Finance and the State Administration of Taxation on Further Expanding the Scope of Preferential Income Tax Policies for Small and Low-profit Enterprises" (CS 2015 No. 99) stipulates:

1. From October 1, 2015 to December 31, 2017, for small low-profit enterprises with annual taxable income between 200,000 yuan and 300,000 yuan (including 300,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a rate of 20% The term "small and low-profit enterprises" mentioned in the preceding paragraph refers to small and low-profit enterprises that comply with the provisions of the "Enterprise Income Tax Law of the People's Republic of China" and its implementing regulations. 4. According to the notice of the Ministry of Finance and the State Administration of Taxation on expanding the scope of preferential income tax policies for small and low-profit enterprises (CS 2017 No. 43), it is stipulated that: "1. From January 1, 2017 to December 31, 2019, the upper limit of the annual taxable income of small and low-profit enterprises will be increased from 300,000 yuan to 500,000 yuan, and for small and low-profit enterprises with an annual taxable income of less than 500,000 yuan (including 500,000 yuan), their income will be included in the taxable income at a reduced rate of 50%, and 20% will be The term "small and low-profit enterprises" mentioned in the preceding paragraph refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

1) For industrial enterprises, the annual taxable income shall not exceed 500,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan; (2) For other enterprises, the annual taxable income shall not exceed 500,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan. ”

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.

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 basisEnterprise 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.