Preferential policies for small and medium sized enterprises in 2022

The preferential tax policies for small and medium-sized enterprises are: 1. If they are small-scale VAT taxpayers, if the monthly sales amount is less than or equal to 100,000 yuan, they are exempt from VAT; 2. If it is a small and low-profit enterprise, the part of its annual taxable income not exceeding 1 million yuan shall be reduced by 25% and included in the total tax payment, and the tax rate is 20%; 3. If it is a small-scale VAT taxpayer, it can also reduce the collection of real estate tax and stamp duty within the range of less than 50%. Small and low-profit enterprises 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.

1. Preferential tax policies for enterprises:

1. Pre-tax deduction of depreciation: increase the income tax reduction and exemption of industrial and service industries, and this year, for small and medium-sized enterprises to purchase equipment and appliances worth more than 5 million yuan, the depreciation for 3 years can be deducted before tax at one time, and the depreciation for 4 years, 5 years and 10 years can be reduced by half.

2. Tax deferral policy for manufacturing industry: Extend the tax deferral policy for small, medium and micro enterprises in the manufacturing industry.

3. Scope of "six taxes and two fees" reduction and exemption: Expand the scope of application of the local "six taxes and two fees" reduction and exemption policy to all small and low-profit enterprises and individual industrial and commercial households.

2. The definition criteria for small and micro enterprises are:

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.

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

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

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 Ministry of Finance and the State Administration of Taxation issued the Notice on the Implementation of Inclusive Tax Reduction and Exemption Policies for Small and Micro Enterprises to implement a series of tax reduction and exemption policies for small and micro enterprises. Among them, the provincial government is given the right to reduce the tax of "six taxes and two fees", that is, the resource tax (excluding water 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 can be reduced within 50% of the tax amount.

Definition of small and medium-sized enterprises:

1. Industrial, small and medium-sized enterprises must meet the following conditions: the number of employees is less than 2,000, or the sales volume is less than 3000000 yuan, or the total assets are less than 40000000 yuan. Among them, medium-sized enterprises must meet the requirements of 300 or more employees, sales of 30 million yuan or more, and total assets of 40 million yuan or more; The rest are small businesses.

2. In the construction industry, small and medium-sized enterprises must meet the following conditions: the number of employees is less than 3,000 people, or the sales volume is less than 300 million yuan, or the total assets are less than 400 million yuan. Among them, medium-sized enterprises must meet the requirements of 600 or more employees, sales of 30 million yuan or more, and total assets of 40 million yuan or more; The rest are small businesses.

3. Wholesale and retail trade, small and medium-sized enterprises in the retail industry must meet the following conditions: less than 500 employees, or sales of less than 150 million yuan. Among them, medium-sized enterprises must meet the requirements of 100 or more employees and sales of 10 million yuan or more; The rest are small businesses.

4. Small and medium-sized enterprises in the wholesale industry must meet the following conditions: the number of employees is less than 200, or the sales volume is less than 30000000 yuan. Among them, medium-sized enterprises must meet the requirements of 100 or more employees at the same time, with sales of 30 million yuan or more; The rest are small businesses.

5. Transportation and postal industry, small and medium-sized enterprises in the transportation industry must meet the following conditions: the number of employees is less than 3,000, or the sales volume is less than 3000000 yuan. Among them, medium-sized enterprises must meet the needs of 500 or more employees at the same time, with sales of 30 million yuan or more; The rest are small businesses.

6. Small and medium-sized enterprises in the postal industry must meet the following conditions: the number of employees is less than 1,000, or the sales volume is less than 30000000 yuan. Among them, medium-sized enterprises must meet the needs of 400 or more employees at the same time, and sales of 30 million yuan or more; The rest are small businesses.