What are the tax exemption rules for small and micro enterprises? What is the tax exemption policy f

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.

Legal analysis: Small-scale taxpayers are exempt from VAT if they have VAT taxable sales and the total monthly sales do not exceed 100,000 yuan (if one quarter is one tax period, the quarterly sales amount does not exceed 300,000 yuan, the same below). If a small-scale taxpayer has a VAT taxable sales and the total monthly sales amount exceeds 100,000 yuan, but does not exceed 100,000 yuan after deducting the sales of immovable property in the current period, the sales amount obtained from the sale of goods, services, services and intangible assets shall be exempted from VAT.

Small-scale taxpayers who are subject to the VAT differential taxation policy shall determine whether they can enjoy the VAT exemption policy stipulated in this announcement based on the sales amount after the difference.

Legal basis: Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Article 92 The term "qualified small and low-profit enterprises" 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.

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, 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%.

Small-scale taxpayers are exempt from VAT if they are aware of taxable sales and the total monthly sales amount does not exceed 100,000 yuan (if one quarter is one tax period, the quarterly sales amount does not exceed 300,000 yuan, the same below).

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%.