The latest tax incentives for small and micro enterprises

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 are as follows:

1. The VAT threshold is raised to 150,000 yuan per month. Small-scale taxpayers are exempt from VAT if their monthly sales do not exceed 150,000 yuan or their quarterly sales do not exceed 450,000 yuan. It should be noted that the preferential treatment for monthly payment and quarterly payment may be different;

2. Reduction of corporate income tax. From January 1, 2021 to December 31, 2022, if the annual taxable income of small and micro enterprises does not exceed 1 million yuan, it will be included in the taxable income and pay enterprise income tax at a rate of 20%. From January 1, 2019 to December 31, 2021, if small and micro enterprises have an annual taxable income of more than 1 million yuan but not more than 3 million yuan, they will be included in the taxable income at a reduced rate of 50%, and pay enterprise income tax at a rate of 20%.

It should be noted that small and micro enterprises need to meet the three conditions of total assets not exceeding 50 million yuan, the number of employees not exceeding 300 people, and meeting the annual taxable income of no more than 3 million yuan to enjoy this preferential policy;

3. Disability insurance is exempted. From January 1, 2020 to December 31, 2022, small and micro enterprises with less than 30 employees will be temporarily exempted from the employment security fund for the disabled;

4. Preferential reduction and exemption of six taxes and two fees. It is determined by the local ** according to the actual situation of the region and the needs of macroeconomic regulation and control, and the stamp duty, resource tax, real estate tax, urban maintenance and construction tax, cultivated land occupation tax, and urban land use tax for small and micro enterprises will be reduced by up to 50%. The monthly sales of education fee surcharge and local education surcharge do not exceed 100,000 yuan (300,000 yuan per quarter) can be exempted;

5. The construction fee of cultural undertakings is exempted. Small and micro enterprises in the entertainment service category that do not reach the threshold or whose monthly sales of advertising units do not exceed 20,000 yuan (no more than 60,000 yuan per quarter) are exempt from the construction fee for cultural undertakings;

6. Expenditure on financing for small and micro enterprises. Stamp duty is exempted on loan contracts signed between financial institutions and small and micro enterprises; Interest income obtained by financial institutions from granting small loans to small and micro enterprises is exempt from VAT.

Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection The initiation and suspension of tax collection, tax reduction, tax exemption, tax refund and tax payment shall be implemented 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.

Preferential tax policies for small and micro enterprises: For small and low-profit enterprises with annual taxable income 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 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 will give preferential enterprise income tax to industries and projects that are supported and encouraged to develop;

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) A non-resident enterprise that has established an institution or place in China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or place;

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.

What are the corporate income tax incentives that small and low-profit enterprises can enjoy? , welcome to follow, like, please send a private message for business handling, 1. According to the first paragraph of Article 28 of the Enterprise Income Tax Law of the People's Republic of China (Order No. 63 of the President of the People's Republic of China), "qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20%.

2. According to the notice of the Ministry of Finance and the State Administration of Taxation on the preferential income tax policies for small and low-profit enterprises (CS 2015 No. 34), "1. From January 1, 2015 to December 31, 2017, for small and low-profit enterprises with annual taxable income less than 200,000 yuan (including 200,000 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 term "small and low-profit enterprises" in the preceding paragraph refers to small and low-profit enterprises that comply with the provisions of the "Enterprise Income Tax Law of the People's Republic of China" (hereinafter referred to as the Enterprise Income Tax Law) and its implementation regulations Third, according to the "Notice of the Ministry of Finance and the State Administration of Taxation on Further Expanding the Scope of Preferential Income Tax Policies for Small and Low-profit Enterprises" (CS 2015 No. 99) stipulates:

1. From October 1, 2015 to December 31, 2017, for small and low-profit enterprises with annual taxable income between 200,000 yuan and 300,000 yuan (including 300,000 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 term "small and low-profit enterprises" mentioned in the preceding paragraph refers to small and low-profit enterprises that comply with the provisions of the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations. 4. According to 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), it is stipulated that: "1. From January 1, 2017 to December 31, 2019, the upper limit of 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% will be included in the taxable income The term "small and low-profit enterprises" mentioned in the preceding paragraph 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 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. ”

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 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.

Small and micro enterprises such as let the preferential tax policy is embodied in:

1. Small and micro enterprises with monthly sales between 20,000 and 30,000 yuan are exempted from value-added tax;

2. 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 a rate of 20%;

3. 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 a rate of 20%.

The division of small and micro enterprises is embodied in:

1. Agriculture, forestry, animal husbandry and fishery;

2. Industry; 3. Construction industry;

4. Wholesale trade;

5. Retail;

6. Transportation industry;

7. Warehousing industry;

8. Postal industry;

9. Accommodation industry;

10. Catering industry; Rubber liters.

11. Information transmission industry;

12. Software and information technology services of the Bureau;

13. Real estate development and operation.

To sum up, 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.

[Legal basis].

Article 1 of the Inclusive Income Tax Reduction and Exemption Policy for Small and Low-Profit Enterprises.

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 will be paid at a 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%.

Small and low-profit enterprises can enjoy the above-mentioned preferential policies regardless of whether they pay enterprise income tax according to the audit collection method or the approved collection method.

Article 2. The term "small and low-profit enterprises" mentioned in this announcement refers 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.