1 October 202 1 to 1 to February 2022 1, and the annual taxable income of small and low-profit enterprises does not exceed1ten thousand yuan, and the enterprise income tax is paid at a reduced rate of 20%.
From June 5438+1 October 1 day in 2022 to February 3 1 day in 2024, the annual taxable income of small and low-profit enterprises exceeds110,000 yuan but does not exceed 3 million yuan, which is included in the taxable income at a reduced rate of 25% and paid at a reduced rate of 20%.
Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.
The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
1 Announcement on the implementation of preferential income tax policies for small and micro enterprises and individual industrial and commercial households (AnnouncementNo. 12 of the Ministry of Finance and State Taxation Administration of The People's Republic of China)
2. Announcement on matters related to the implementation of preferential income tax policies to support the development of small enterprises and individual industrial and commercial households (Announcement No.8 of the Ministry of Finance and State Taxation Administration of The People's Republic of China +0)
3. Announcement on Further Implementing Preferential Income Tax Policies for Small and Micro Enterprises (AnnouncementNo. 13, Ministry of Finance, State Taxation Administration of The People's Republic of China, 2022)
4. Announcement on the Collection and Management of Preferential Income Tax Policies for Small and Low-profit Enterprises (Announcement No.5, Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022)
Small and medium-sized enterprises.
The newly purchased equipment and appliances of small and medium-sized enterprises from June 65438+1 October1to February 3, 2022, with a unit value of more than 5 million yuan, will be deducted voluntarily before enterprise income tax according to a certain proportion of the unit value. Among them, 100% of the unit value of equipment and appliances with a minimum depreciation period of 3 years stipulated in the implementation regulations of the enterprise income tax law can be deducted before tax in the current year; If the minimum depreciation period is 4 years, 5 years, 10 years, 50% of the unit value can be deducted before tax in that year, and the remaining 50% can be deducted before tax in other years according to regulations.
Small and medium-sized enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
1 Information transmission industry, construction industry, leasing and business service industry: the number of employees is less than 2,000, or the operating income is less than 654.38 billion yuan, or the total assets are less than 654.38 billion yuan;
2. Real estate development and operation: the operating income is less than 2 billion yuan, or the total assets are less than 654.38+0 billion yuan;
Other industries: employees 1000 or operating income of 400 million yuan or less.
Announcement on policies related to pre-tax deduction of equipment and appliances for small and medium-sized enterprises (AnnouncementNo. 12, Ministry of Finance, State Taxation Administration of The People's Republic of China, 2022)
Small-scale taxpayers are exempt from VAT.
Small-scale VAT taxpayers.
From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3% and be exempted from value-added tax; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
Small-scale taxpayers of value-added tax apply 3% taxable sales income; Small-scale VAT taxpayers pay VAT in advance, and the withholding rate is 3%.
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China Municipality on Exempting Small-scale Taxpayers from VAT (No.15, 2022)
Final tax refund
Eligible small and micro enterprises.
Eligible small and micro enterprises can apply to the competent tax authorities for refunding the incremental tax allowance from the tax reporting period in April 2022.
Eligible micro-enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from April 2022 when they declare the tax period; Eligible small enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 2022.
1before June 65438+February 3, 20221,taxpayers can enjoy tax refund only if they meet the following conditions:
(1) The tax credit rating is Grade A or Grade B;
(2) There is no fraudulent tax refund, fraudulent export tax refund or false issuance of special VAT invoices within 36 months before applying for tax refund;
(3) Having not been punished by the tax authorities for tax evasion for more than two times within 36 months before applying for tax refund;
(4) From April 19, 1, 2065438, if you don't enjoy the policy of immediate refund and immediate compensation, you will be refunded (returned) first.
2. Taxpayers should calculate the tax amount allowed for tax refund according to the following formula:
Allowable refundable incremental tax = incremental tax × input composition ratio × 100%
Allowable refundable inventory tax allowance = inventory tax allowance × input composition ratio × 100%
Taxpayers who have obtained tax refund since April 20 19 and 1 year are not allowed to apply for the policy of refund of value-added tax immediately after collection and refund before collection. Taxpayers can apply for the policy of VAT refund immediately after collection and refund (tax refund) before June 65438+1October 3 1 in 2022.
20 19. Taxpayers who have enjoyed the policy of VAT refund upon collection and refund upon collection since April can apply for tax refund according to regulations after they have fully refunded the refunded VAT upon collection and refund before 20221October 3 1.
1 Announcement on Further Strengthening the Implementation of the Tax Refund Policy at the End of VAT (AnnouncementNo. 14, Ministry of Finance, State Taxation Administration of The People's Republic of China, 2022)
2. Announcement on further accelerating the implementation progress of the final VAT refund policy (AnnouncementNo. 17, Ministry of Finance, State Taxation Administration of The People's Republic of China, 2022)
3. Announcement on Further Accelerating the Implementation Progress of Tax Refund Policy at the End of VAT (AnnouncementNo. 19, Ministry of Finance, State Taxation Administration of The People's Republic of China, 2022)
4. Announcement on Expanding the Industry Scope of Full VAT Refund Policy (Announcement No.2 1, State Taxation Administration of The People's Republic of China, Ministry of Finance, 2022)
5. Announcement on Further Strengthening the Implementation of the Final VAT Refund Policy (Announcement No.4, Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022)
6. Announcement on Handling the Tax Refund at the End of VAT Period (Announcement No.20 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 20 19)
Reduction and exemption of "six taxes and two fees"
Small and low-profit enterprises.
From 1 in October, 2022 to 1 in February, 2024, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall determine according to the local actual situation and the needs of macro-control, and small and meager profit enterprises may be exempted from resource tax, urban maintenance and construction tax, property tax, urban land use tax and stamp duty within 50% of the taxation scope.
Small and low-profit enterprises that have enjoyed local educational preferential policies such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge, etc. according to law can enjoy this preferential policy.
Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following three conditions: the annual taxable income does not exceed 3 million yuan, the number of employees does not exceed 300, and the total assets do not exceed 50 million yuan.
The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
The judgment of small and low-profit enterprises should be based on the results of annual settlement and payment of enterprise income tax.
The newly established enterprise registered as a general taxpayer of value-added tax engages in industries that are not restricted or prohibited by the state, and at the same time meets the two conditions that the number of employees in the reporting period does not exceed 300 and the total assets at the end of last month do not exceed 50 million yuan. Before the first settlement, you can enjoy this preferential policy according to the declaration of small and low-profit enterprises.
Announcement on Further Implementing the "Six Taxes and Two Fees" Reduction Policy for Small and Micro Enterprises (AnnouncementNo. 10, Ministry of Finance, State Taxation Administration of The People's Republic of China, 2022)
The loan contract is exempt from stamp duty.
Small enterprises, micro enterprises.
1 October 20 18,1to February 2023, 12, 3 1, and loan contracts signed between financial institutions and small and micro enterprises are exempt from stamp duty.
Small enterprises and micro-enterprises refer to small enterprises and micro-enterprises that meet the requirements of the Classification Standard for Small and Medium-sized Enterprises (Ministry of Industry and Information Technology Lianqi [201] No.300). Among them, the total assets and employee indicators are determined by the actual state at the time of loan issuance; The operating income index is determined by the cumulative number before loan issuance 12 natural months. If it is less than 12 natural months, it shall be calculated according to the following formula:
Operating income (year) = operating income during the actual existence of the enterprise/the number of months that the enterprise actually exists X 12.
1 notice on supporting the financing tax policy of small and micro enterprises (Cai Shui [2017] No.77)
Announcement on extending the implementation period of some preferential tax policies (Announcement No.6 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 202 1)