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Small and micro enterprises include small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households. The condition for small and micro enterprises is that the taxable income does not exceed 3 million yuan; The number of employees does not exceed 300; The total assets do not exceed 50 million yuan; Other conditions.
[Legal basis].Article 2 of the Notice on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises.
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%.
The above-mentioned small and low-profit enterprises enjoying preferential enterprise income tax 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.
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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.
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Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households.
According to the Notice of the State Administration of Taxation of the Ministry of Finance on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (CS 2019 No. 13), small and low-profit enterprises enjoying preferential enterprise income tax 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.
2. Criteria for the classification of small and micro enterprises in various industries.
1) Agriculture, forestry, animal husbandry and fishery.
Those with operating income of less than 200 million yuan are small, medium and micro enterprises. Among them, medium-sized enterprises with operating income of 5 million yuan or more, small enterprises with operating income of 500,000 yuan or more, and micro enterprises with operating income of less than 500,000 yuan.
b) Industry. Small, medium and micro enterprises with less than 1,000 employees or operating income of less than 400,000 yuan. Among them, medium-sized enterprises with 300 or more employees and operating income of 20 million yuan or more; Small enterprises with 20 or more employees and operating income of 3 million yuan or more; Micro-enterprises with less than 20 employees or operating income of less than 3 million yuan are micro-enterprises.
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Small and micro enterprises refer to those 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.
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1.According to 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), 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% (equivalent to 5% of the actual tax burden); For the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, it 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% (equivalent to 10% of the actual tax burden). Reduction of corporate income tax.
2.According to 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) and other relevant regulations, the city decided that from January 1, 2019 to December 31, 2021, the small-scale VAT taxpayers in the city will be subject to resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding ** transaction stamp duty), cultivated land occupation tax and education surcharge, and local education surcharge at a reduced rate of 50%.
Hello, glad to answer for you.
1.According to 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), 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% (equivalent to 5% of the actual tax burden); For the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, it 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% (equivalent to 10% of the actual tax burden). Reduction of corporate income tax.
2.According to 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) and other relevant regulations, the city decided that from January 1, 2019 to December 31, 2021, the small-scale VAT taxpayers in the city will be subject to resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding ** transaction stamp duty), cultivated land occupation tax and education surcharge, and local education surcharge at a reduced rate of 50%.
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Small and micro enterprises are a collective term for small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households, which were proposed by economist Professor Lang Xianping. In 2015, China implemented the tax threshold policy for small and micro enterprises and individual industrial and commercial households, and the policy of halving the income tax of small and low-profit enterprises, reducing taxes by nearly 100 billion yuan.
The concept of small and low-profit enterprises in taxation is slightly different from that of small and micro enterprises, mainly including three standards: first, total assets, industrial enterprises do not exceed 30 million yuan, and other enterprises do not exceed 10 million yuan; Second, the number of employees, no more than 100 in industrial enterprises and no more than 80 in other enterprises; The third is the tax index, and the annual taxable income does not exceed 1 million yuan. "Those who meet these three criteria are small and small profits in terms of taxation.
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"Small and micro enterprises" is a habitual name, and there is no strict definition, and the current "small and micro enterprises" is relatively related to "large and medium-sized enterprises". If you want to find a closer explanation, that is, the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission and the Ministry of Finance issued in June 2011 the "Small and Medium-sized Enterprises Classification Standards", according to the enterprise employees, operating income, total assets and other indicators, the 16 industries of small and medium-sized enterprises are divided into three types: medium-sized, small and micro, small and micro enterprises can be understood as small and micro enterprises.
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Small and medium-sized enterprises are divided into three types: small and medium-sized enterprises and micro enterprises, and the specific standards are formulated according to the characteristics of the industry according to the indicators such as employees, operating income, and total assets. Small and medium-sized enterprises are collectively referred to as small and medium-sized enterprises, small and medium-sized enterprises, home seminar enterprises, and individual industrial shops, and small and medium-sized enterprises include small and medium-sized enterprises, small and medium-sized enterprises, family seminar enterprises, and individual industrial shops. The classification criteria for small and medium-sized enterprises mainly include the following three:
1. The total assets and industrial enterprises shall not exceed 30 million yuan, and other enterprises shall not exceed 10 million yuan; 2. The number of employees and industrial enterprises shall not exceed 100, and the number of other enterprises shall not exceed 80; 3. The tax index and annual tax income shall not exceed 300,000 yuan. Only small and micro enterprises that meet the above three criteria are met.
Article 4 of the Provisions on the Classification Standards for Small and Medium-sized Enterprises.
The above is only the current information combined with my understanding of the law, please refer to it carefully!
If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.
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