Preferential tax policies for small and low profit enterprises

In order to further support the development of small and low-profit enterprises, the Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Preferential Income Tax Policies for Small and Low-Profit Enterprises (Cai Shui [2014] No. 34) further stipulates the preferential policies for small and low-profit enterprises: from January 1, 2014 to December 31, 2016, for small and low-profit enterprises with an annual taxable income of less than 100,000 yuan (including 100,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and 20% The tax rate is subject to corporate income tax.

[Extended content].

Conditions for small and low-profit enterprises:

Qualified small and low-profit enterprises refer 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 300,000 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 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million.

Small and low-profit enterprises can enjoy a preferential tax rate of 20%. Enterprises that engage in industries that are not restricted or prohibited by the state and meet the following conditions are those that are engaged in small and low-profit enterprises.

Enterprise income tax is levied at a reduced rate of 20%: for industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

Legal basis] Article 26 of the Enterprise Income Tax Law of the People's Republic of China

The following income of a business is tax-exempt:

1) Interest income from treasury bonds.

2) Equity investment income such as dividends and bonuses between qualified resident enterprises.

3) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that has an actual connection with the institution or place.

4) Income from eligible non-profit organizations.

At present, there is a preferential tax policy "Notice on Further Supporting and Promoting Tax Policies for 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 traced back. 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).

Legal Analysis:1Small and low-profit enterprises that meet the conditions of prudence shall be subject to corporate 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. 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 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%.

Legal basis: Article 28 of the Enterprise Income Tax Law of the People's Republic of China on Prudent and Lenient 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 income tax at a reduced rate of 15.

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) stipulates: "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 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%. 6. The implementation period of this notice is from January 1, 2019 to December 31, 2021.

At present, there is a preferential tax policy "Notice on Further Supporting and Promoting Tax Policies for 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 traced back. 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).

In order to further support the development of small and low-profit enterprises, the Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Preferential Income Tax Policies for Small and Low-Profit Enterprises (Cai Shui [2014] No. 34) further stipulates the preferential policies for small and low-profit enterprises: from January 1, 2014 to December 31, 2016, for small and low-profit enterprises with an annual taxable income of less than 100,000 yuan (including 100,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and 20% The tax rate is subject to corporate income tax.

[Extended content].

Conditions for small and low-profit enterprises:

Small-scale low-profit enterprises that meet the requirements refer to enterprises engaged in industries that are not restricted and prohibited by the state, and meet the following conditions:

1. For industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan;

2. Zheng Dongwei of other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 10 million.

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. ”

At present, there is a preferential tax policy "Notice on Further Supporting and Promoting Tax Policies Related to Entrepreneurship and Employment of Key Dusty Industries" Cai Shui 2019 No. 22, and the supplementary document is postponed to the end of 2025 and can be traced back. 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 based on Pai Cong 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.

Small and low-profit enterprises can enjoy a preferential tax rate of 20%. For small and low-profit enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions, the enterprise income tax shall be levied at a reduced rate of 20%: industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan; For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

The VAT collection rate for small-scale taxpayers has been reduced. The Interim Regulations on VAT and the detailed rules for the implementation of VAT stipulate that the qualifications of small-scale taxpayers to apply for general taxpayers have been reduced from 1 million yuan to 500,000 yuan for industrial enterprises and from 1.8 million yuan to 800,000 yuan for commercial enterprises. At the same time, the VAT levy rate for small-scale taxpayers, regardless of whether it is an industrial enterprise or a commercial enterprise, will be reduced from 6% and 4% in the past to 3%.

The standard for the range of taxable income rate of the approved collection enterprise has been reduced. The new measures for the verification and collection of enterprise income tax have lowered the standard for the range of taxable income rate of enterprises subject to verification and collection. Among them, the manufacturing industry has been adjusted from 7% to 20% to 5% to 15%, the entertainment industry has been adjusted from 20% to 40% to 15% and 30%, the transportation industry has been adjusted from 7% to 20% to 7% 15%, and the catering industry has been adjusted from 10% to 25% to 8% 25%.

At the same time, the new measures also specifically increase agriculture, forestry, animal husbandry, and fishery, and the taxable income rate is 3 percent to 10 percent.

What are the incentives for small and micro enterprise tax socks stool sales?

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 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%.

From October 1, 2015 to December 31, 2017, for small and low-profit enterprises with an annual taxable income of between 200,000 yuan and 300,000 yuan (including 300,000 yuan), their income will 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%.

Additional tax incentives.

The scope of exemption from education surcharge, local education surcharge and water conservancy construction** will be expanded from the current monthly tax payment monthly sales or turnover not exceeding 30,000 yuan (quarterly sales or turnover not exceeding 90,000 yuan) to the monthly tax payment of monthly sales or turnover not exceeding 100,000 yuan (quarterly tax payment quarterly sales or turnover not exceeding 300,000 yuan).

Cai Shui 2016 No. 12.

Legal analysis: 1. Small and low-profit enterprises that meet the requirements (including enterprises that adopt the method of audit collection and verification collection). 2. Small and low-profit enterprises that meet the prescribed conditions can enjoy the preferential policies of small and low-profit enterprise income tax in accordance with the regulations when they prepay and pay the enterprise income tax in the annual final settlement.

3. When small and low-profit enterprises pay enterprise income tax in advance, it shall be implemented in accordance with the regulations.

Legal basis

Notice on the Implementation of Inclusive Tax Reduction and Exemption for Small and Micro Enterprises

1. Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) 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 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 including round tax shall be paid at the rate of 20.

The above-mentioned small and low-profit 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.