Are there any preferential tax policies for small and micro enterprises in 2022?

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%.

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 tax policies for small and micro enterprises in 2022: 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. After the annual tax rate income of small and micro enterprises is less than 1 million yuan, the part of the tax rate below 1 million yuan is recorded in the tax income at 25%, and the enterprise income tax shall be paid at the rate of 20%, and the enterprise income tax shall be calculated at the tax rate of 10% for the part between 1 million yuan and 3 million yuan.

Announcement of the State Administration of Taxation on Matters Concerning the Administration of Tax Collection on Comprehensively Promoting the Pilot Project of Replacing Business Tax with Value-Added Tax

Article 4 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 in-charge 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.

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.

Now there are many platforms for small and micro enterprises to provide revolving business loan services, such as Du Xiaoman, Du Xiaoman will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and its credit service brand has money to spend to fully support the production and operation of small and micro enterprises, and most small and micro owners choose to have money to spend to meet the needs of small and micro business turnover. It is reported that seventy percent of Du Xiaoman's credit users are small and micro business owners. Up to now, Du Xiaoman has joined hands with dozens of financial partners to issue hundreds of billions of yuan of loans for small and micro business owners.

This preferential tax policy will be extended to the end of 2025: Notice on Further Supporting and Promoting Tax Policies for Entrepreneurship and Employment of Key Groups before Entering Businesses (Cai Shui 2019 No. 22), the supplementary document is postponed to the end of 2025 and can be traced back to before the clearing. 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: Running Zhengtong Grasshopper) in the click - tax incentives, specific policies and process methods can go to Run Zhengtong for details. Hope.