Preferential corporate income tax policies for small and micro enterprises

1. According to the Ministry of Finance.

The notice of 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, the taxable income 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. ”

2. According to the Ministry of Finance.

Announcement of the State Administration of Taxation on the Implementation of Preferential Income Tax Policies for Small and Micro Enterprises and Individually-owned Industrial and Commercial Households (Ministry of Finance.

Announcement No. 12 of 2021 of the State Administration of Taxation) stipulates: "For the part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan, it shall be reported in the Ministry of Finance.

On the basis of the preferential policies stipulated in Article 2 of the Notice of 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), the enterprise income tax will be reduced by half. ......The implementation period of this announcement is from January 1, 2021 to December 31, 2022. ”

3. According to the announcement of the State Administration of Taxation on matters related to the implementation of preferential income tax policies for supporting 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), it is stipulated that: "1. Matters related to the policy of halving the income tax of small and low-profit enterprises (1) 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%. ......Article 1 of this announcement shall come into force on January 1, 2021 and shall be terminated on December 31, 2022.

4. According to the announcement of the Ministry of Finance and the State Administration of Taxation on further implementing the preferential income tax policies for small and micro enterprises (Announcement No. 13 of 2022 of the Ministry of Finance and the State Administration of Taxation), it is stipulated that: "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%.

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

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).

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 the part of the annual taxable income of small and low-profit enterprises exceeding 1 million yuan but not exceeding 3 million yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax of Liang Yuna shall be paid at a rate of 20%;

2. Small and low-profit enterprises are engaged in industries that are not restricted and prohibited by the state, and at the same time meet the three conditions of the annual taxable income of the company does not exceed 3 million yuan, the number of employees is more than 300 people, and the total assets do not exceed 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 analysis: The preferential policies for enterprise income tax for small and micro enterprises are mainly as follows:

For the part of the annual taxable income less than 1 million yuan, the income tax shall be reduced by half; Small-scale VAT taxpayers with monthly sales of less than 150,000 yuan are exempt from VAT. According to the relevant provisions of the Notice of the State Administration of Taxation of the Ministry of Finance and Government on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises, those with monthly sales of less than 150,000 yuan are exempt from VAT.

According to the first book of 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), from January 1, 2017 to December 31, 2019, 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 annual taxable income 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% The tax rate is subject to corporate income tax. Small and low-profit enterprises refer to enterprises engaged in non-restricted and prohibited industries 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.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 8 The reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, shall be allowed to be deducted when calculating the taxable income.

The preferential corporate income tax policies for small and micro enterprises are as follows:

1. 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;

2. The state has not given preferential income tax to enterprises for industries and projects that are focused on supporting and encouraging development;

3. The taxable income of the enterprise is multiplied by the applicable tax rate, and the balance after deducting the tax reduction and credit in accordance with the provisions of the law on tax incentives, which is the tax payable;

4. The following expenses of the enterprise can be deducted when calculating the taxable income, and the research and development expenses incurred in the development of new technologies, new products and new processes; Wages paid for the placement of disabled persons and other employed persons encouraged by the State.

[Legal basis].

Enterprise Income Tax Law of the People's Republic of China

Article 27 The following income of an enterprise may be exempted or reduced from enterprise income tax:

1) Income from engaging in agriculture, forestry, animal husbandry and fishery projects;

2) Income from the investment and operation of public infrastructure projects supported by the state;

3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects;

4) Qualified income from technology transfer;

5) Income provided for in paragraph 3 of Article 3 of this Law. Article 26 The following income of an enterprise shall be tax-exempt:

1) Interest income from treasury bonds;

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

3) Non-resident enterprises that have established institutions or places within the territory of China receive dividends, bonuses and other equity investment income from the resident enterprises that have actual connections with the institutions or venues;

4) Income from eligible non-profit organizations. Article 19 The taxable income of a non-resident enterprise shall be calculated in accordance with the following methods when it obtains the income specified in Paragraph 3 of Article 3 of this Law:

1) Income from dividends, bonuses and other equity investments, as well as income from interest, rent and royalties, shall be taxable income in full amount;

2) For income from the transfer of property, the balance of the income after deducting the net value of the property in full shall be the taxable income;

3) For other income, the taxable income shall be calculated with reference to the methods specified in the preceding two items.

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.

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, block congratulations or equity transfers, and cancel the company, 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?

Cai Shui 2019 No. 13 gives the standard, that is to say, 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 of 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.

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In order to implement the decision-making and deployment of the Ministry of Finance and the State Administration of Taxation on the implementation of preferential income tax policies for small and micro enterprises and individual industrial and commercial households (No. 12 of 2021), which stipulates that the annual taxable income of small and low-profit enterprises and individual industrial and commercial households does not exceed 1 million yuan, on the basis of the current preferential policies, The income tax on the wide shirt will be halved (hereinafter referred to as the halving policy).In order to clarify the caliber of policy implementation in a timely manner and ensure that the tax reduction policy is in place and that market entities should enjoy it, we have formulated and issued this "Announcement".

The preferential policies for corporate income tax for small and micro enterprises are:

1. For small and micro enterprises, the threshold of value-added tax has been increased from the original monthly sales of 100,000 yuan to 150,000 yuan, and the monthly sales of less than 150,000 yuan are exempt from value-added tax;

2. Half the enterprise income tax; For small and micro enterprises that do not have more than 1 million yuan of taxable income, the enterprise income tax will be reduced by half on the basis of the 5% tax rate;

3. Deferred repayment of principal and interest; The state has deferred the repayment of principal and interest on loans to small and micro enterprises, increased the support for inclusive finance for rediscounting and re-lending, extended the policy of incentives and subsidies for financing guarantee fees, and improved the loan risk sharing compensation mechanism.

4. Reduce payment fees. The loans of major commercial banks to small and micro enterprises have increased by more than 30%, and at the same time, the payment fees have been appropriately reduced;

5. Depreciation of fixed assets. For the newly purchased appliances and equipment of small and micro enterprises, the depreciation of equipment and appliances with a unit value of no more than 5 million yuan can no longer be calculated on an annual basis, but is allowed to be included in the current cost and expenses at one time and deducted in the taxable income;

6. Deduction of R&D expenses before tax.

Consequences of not paying back personal income tax:

1. If you do not pay in time, you will incur late fees and fines, and you still have to pay the amount that needs to be paid;

2. If the tax department repeatedly collects without success, it will report the credit information, and the tax department will record the unpaid tax into your file, and you will find that there is a stain when you use the credit report in the future, and the financial institution will not give you a loan;

3. If a crime is constituted, criminal responsibility shall be investigated in accordance with the law.

To sum up, China's collection of individual income tax in accordance with international tax practices is not only conducive to safeguarding China's rights and interests, but also conducive to studying and correctly handling international issues such as double taxation and tax credits in accordance with the principle of equality and mutual benefit. It is conducive to the rational regulation of income and the development of international economic cooperation and technological exchanges on the basis of equality and mutual benefit. The wages and salaries of individuals in China are relatively low, but with the continuous development of the economy, various personal incomes will continue to increase.

[Legal basis].

Article 1 of the Individual Income Tax Law of the People's Republic of China.

An individual who has a domicile in China, or who does not have a domicile, and has resided in China for a total of 183 days in a tax year, is a resident individual. Resident individuals shall pay individual income tax on income derived from within and outside China in accordance with the provisions of this Law. Individuals who do not have a domicile and do not reside in China, or who do not have a domicile and have resided in China for less than 183 days in a tax year, are non-resident individuals.

The income obtained by non-resident individuals from within the territory of China shall be subject to the individual income tax of Yuhuina in accordance with the provisions of this Law. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.

Article 28 Small, low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20 percent. High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15;