2022 preferential tax policies for small and micro enterprise income tax

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%.

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%.

Please click to enter a description (up to 18 words).

This preferential tax policy is until the end of 2025: Notice on Further Supporting and Promoting Tax Policies for Entrepreneurship and Employment of Key Groups, Cai Shui 2019 No. 22, the supplementary document is 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.

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%.

This preferential tax policy is until the end of 2025: Notice on Further Supporting and Promoting Tax Policies for Entrepreneurship and Employment of Key Groups, Cai Shui 2019 No. 22, the supplementary document is 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.

The preferential tax policies for small and micro enterprises in 2022 are as follows:

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.

This preferential tax policy is until the end of 2025: Notice on Further Supporting and Promoting Tax Policies for Entrepreneurship and Employment of Key Groups, Cai Shui 2019 No. 22, the supplementary document is 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.

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 income tax policies for small and micro enterprises in 2022 are as follows:

1. Audit and collect enterprises. If the enterprise meets the conditions of small and low-profit enterprises in the previous tax year, the enterprise income tax shall be paid in advance according to the actual profits, and the cumulative actual profits at the time of prepayment shall not exceed 300,000 yuan (inclusive, the same below), and the tax policy shall be reduced by half;

2. Fixed-rate collection enterprises. If the enterprise meets the conditions of small and low-profit enterprises in the previous tax year, and the cumulative taxable income does not exceed 300,000 yuan at the time of prepayment, it can enjoy the tax reduction policy by half;

3. Enterprises that do not meet the conditions of small and low-profit enterprises in the previous tax year. If it is expected to meet the conditions of small and low-profit enterprises in the current year at the time of prepayment, they can enjoy the tax reduction policy by half;

4. If a newly established small and low-profit enterprise in this year does not exceed 300,000 yuan in cumulative actual profit or taxable income at the time of prepayment, it can enjoy the tax reduction policy by half.

Legal basis] Law of the People's Republic of China on the Administration of Tax Collection

Article 42 The taxation authorities shall take tax preservation measures and compulsory enforcement measures in accordance with the statutory authority and legal procedures, and shall not seal up or seize the housing and articles necessary for the maintenance of the taxpayers and their dependents. Article 43 Where a tax authority abuses its power and illegally adopts tax preservation measures or compulsory enforcement measures, or improperly adopts tax preservation measures or compulsory enforcement measures, causing losses to the legitimate rights and interests of taxpayers, withholding agents or tax guarantors, it shall be liable for compensation in accordance with law. Article 45 Where tax authorities collect taxes, the tax shall have priority over unsecured creditor's rights, except as otherwise provided by law; If the tax owed by the taxpayer occurs before the taxpayer creates a mortgage or pledge on his property or the taxpayer's property is retained, the tax shall be enforced before the mortgage, pledge or lien.

Where a taxpayer owes tax and at the same time is imposed a fine or confiscated by an administrative organ, the tax shall take precedence over the fine or confiscation of illegal gains.

The tax authorities shall periodically make public announcements on the non-payment of taxes by taxpayers.

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.

According to 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 (Announcement No. 2 of 2019 of the State Administration of Taxation), 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 will 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%.

According to the announcement of the State Administration of Taxation on matters related to the implementation of preferential income tax policies for the development of small and low-profit enterprises and individual industrial and commercial households (Announcement No. 8 of 2021 of the State Administration of Taxation), 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%.

It will come into force on January 1, 2021 and will terminate on December 31, 2022.

According to the announcement of the State Administration of Taxation of the Ministry of Finance on further implementing the preferential income tax policies for small and micro enterprises (Announcement No. 13 of 2022 of the State Administration of Taxation of the Ministry of Finance), the part of the annual taxable income of small and low-profit enterprises exceeding 1 million yuan but not exceeding 3 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%.

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

2022 The latest preferential policies for individual industrial and commercial households, welcome to follow, like, recommend the next wonderful content, please send a private message for business handling, according to relevant data, self-employed individuals are the most common types of enterprises in China, with a cumulative use of 100 million, the registration process of individual industrial and commercial households is simple, and enjoy certain preferential policies, and then do the relevant sorting, let's take a look at it 1. The latest preferential treatment for individual industrial and commercial households in 2022 Small-scale taxpayers have VAT taxable sales behaviors, and the total monthly sales amount does not exceed 150,000 yuan ( If 1 quarter is the 1 tax period, and the quarterly sales do not exceed 450,000 yuan), they will be exempted from VAT In 2022, small-scale VAT payers in all provinces, autonomous regions and municipalities directly under the Central Government will be subject to the taxable ** income at the rate of 3%, and the VAT will be levied at a reduced rate of 1% 3. Self-employed individuals do not need to pay enterprise income tax, but only need to pay individual income tax 4. If an individual industrial and commercial household has paid the individual income tax on its operating income, it can take the initiative to deduct the tax in the following months, and if the deduction is not complete in the current year, the tax refund can be processed at the time of final settlement; You can also directly request a refund of the tax that should be reduced or reduced 5. Individuals engaged in the production and sale of agricultural products and self-produced agricultural products, rural cooperatives, and farms are all tax-exempt industries 2. Collection methods of taxes and fees for individual industrial and commercial households 1. Regular and fixed amount collection That is, the tax payable is determined by the tax authorities to verify the turnover of taxpayers during a certain business period. It is mainly applicable to individual industrial and commercial households with small production and business scale, which do not meet the standards for setting account books stipulated in the "Interim Measures for the Administration of Account Establishment of Individual Industrial and Commercial Households", as well as eligible individual independent enterprises and partnership enterprises 2. Assessed collection rate is directly based on the amount of taxpayer's income, multiplied by the approved collection rate, and the specific collection rate varies with different regions and industries It can be seen that engaging in self-employed people is not only simple for industrial and commercial registration, but also can enjoy preferential tax activities, but self-employed are suitable for small-scale family production. It is not conducive to the expansion of enterprises and cannot open branches.