2022 preferential tax policies for small and micro enterprises

The latest preferential tax policies for small and micro enterprises in 2022: (1) Introduction to preferential tax policies.

According to relevant regulations, as of December 31, 2022, for small and micro enterprises with an annual taxable income of no more than 1 million yuan, the enterprise income tax will continue to be paid at the tax rate, and the preferential tax policy of halving can be enjoyed regardless of the collection method. The VAT rate will be reduced to 1% until the end of 2021, and whether it will be extended is subject to the relevant national notices.

The latest preferential tax policies for small and micro enterprises in 2022: (2) Identification standards for small and micro enterprises.

Small and micro enterprises refer to enterprises that meet the three standards of total assets of no more than 50 million yuan, the number of employees of no more than 300 people, and the annual taxable income of no more than 3 million yuan, and are engaged in industries that are not prohibited and restricted by the state. When paying income tax, the above three criteria will be used to determine whether the preferential tax policies enjoyed by small and micro enterprises are applicable.

The latest preferential tax policies for small and micro enterprises in 2022: (3) Calculation of taxable income.

If the annual taxable income of small and micro enterprises does not exceed 1 million yuan, it will be included in the taxable income at a reduced tax rate, and the enterprise income tax will be paid at a rate of 20%, and the enterprise income tax can be calculated according to the tax rate. For the part between 1 million yuan and 3 million yuan, the taxable income is calculated at a reduced tax rate of 50%, and then the enterprise income tax is calculated at a tax rate of 20%, that is, the enterprise income tax can be calculated at a tax rate of 10%.

Legal basis. Article 4 of the Announcement of the State Administration of Taxation on Matters Concerning the Administration of Tax Collection and Collection of the Pilot Project of Replacing Business Tax with Value-Added Tax ("State Administration of Taxation" Taxpayers whose annual taxable sales amount does not exceed the prescribed standard, whose accounting is sound and who can provide accurate tax information, may register with the competent taxation authorities for the qualification of general taxpayers and become general taxpayers. Sound accounting refers to the ability to set up account books in accordance with the provisions of the national unified accounting system and to account according to legal and valid vouchers.

Article 5 Taxpayers who meet the requirements of general taxpayers shall register with the in-charge taxation authorities for the qualification of general taxpayers. The specific registration measures shall be formulated by the State Administration of Taxation.

Except as otherwise provided by the State Administration of Taxation, once registered as a general taxpayer, it shall not be converted into a small-scale taxpayer.

Article 8 Taxpayers shall carry out VAT accounting in accordance with the unified accounting system of the State.

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:

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 the population).

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. Hope.

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.

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%.

The preferential tax policies for small and micro enterprises in 2022 are 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. Small and low-profit enterprises are 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.

Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China.

The term "qualified small and low-profit enterprises" mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law 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 does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do 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 yuan.

Legal analysisPreferential tax policies for small and micro enterprises: For small and low-profit enterprises with an annual taxable income of 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%. The Notice on Issues Concerning the Preferential Income Tax Policies for Small and Low-Profit Enterprises issued by the Ministry of Finance and the State Administration of Taxation stipulates that the scope of small and low-profit enterprises enjoying the preferential policy of halving the enterprise income tax will be expanded from an annual taxable income of less than 60,000 yuan (including 60,000 yuan) to an annual taxable income of less than 100,000 yuan (including 100,000 yuan).

For small and low-profit enterprises with annual taxable income 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 the enterprise income tax shall be paid at a rate of 20%. The 2015 small and micro enterprise tax exemption policy will enjoy the scope of temporary exemption from value-added tax and business tax on the basis of the current tax exemption policy, and the 2015 small and micro enterprise tax exemption will be expanded from the original monthly sales of no more than 20,000 yuan to small and micro enterprises, individual industrial and commercial households and other individuals with monthly sales of no more than 30,000 yuan.

Legal basis. Implementation Measures for Special Tax Adjustments (for Trial Implementation) Article 107 Where the tax authorities make special tax adjustments to an enterprise in accordance with the provisions of the Income Tax Law and its implementing regulations, the enterprise income tax shall be levied on transactions made after January 1, 2008, with interest added on a daily basis. The interest-bearing period starts on June 1 of the year following the tax year to which the tax belongs to the date on which the tax is paid (prepaid) into the treasury. The interest rate is calculated according to the People's Bank of China's RMB loan benchmark interest rate (hereinafter referred to as the "benchmark interest rate") implemented on December 31 of the tax year to which the tax belongs (hereinafter referred to as the "benchmark interest rate") plus 5 percentage points, and the daily interest rate is converted on the basis of 365 days a year.

If an enterprise provides contemporaneous materials and other relevant materials in accordance with the provisions of these Measures, or if an enterprise is exempted from preparing contemporaneous materials in accordance with the provisions of Article 15 of these Measures but provides other relevant materials as required by the tax authorities, it may only calculate and charge additional interest at the benchmark interest rate. If an enterprise is exempted from preparing contemporaneous materials in accordance with the provisions of Item (1) of Article 15 of these Measures, but after investigation by the tax authorities, its actual related party transaction amount reaches the standard that it is necessary to prepare contemporaneous materials, the tax authorities shall charge additional interest on the additional tax, and the provisions of subparagraph (2) of this Article shall apply. The additional interest charged in accordance with the provisions of this article shall not be deducted in the calculation of taxable income.

This preferential tax policy will be 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 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 month on the basis of social security (it is a major benefit to labor-intensive enterprises, and there are more relatively 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.