? According to the relevant provisions of enterprise income tax, taxpayers can finally determine whether they belong to small and low-profit enterprises after annual settlement. In order to enhance the certainty and operability of policies, timely deliver policy dividends to market players, and avoid increasing the tax burden due to retrospective adjustment after final settlement, the Announcement of State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" reduction and exemption policy for small and micro enterprises (State Taxation Administration of The People's Republic of China Announcement No.3 in 2022) stipulates that the judgment of small and low-profit enterprises is based on the results of annual final settlement and payment of enterprise income tax (hereinafter referred to as final settlement). If the enterprise is determined to be a small ferry enterprise after settlement, it can enjoy the "six taxes and two fees" reduction from July of the year of settlement/KLOC-0 to June 30 of the following year; During the period from 65438+1 October1to June 30, 2022, the taxpayer will confirm whether Kaiyeding enjoys the preferential treatment of "six taxes and two fees" according to the settlement results in 2020+0.
? Before the first settlement, the newly established enterprise can't accurately predict whether it belongs to a small and meager profit enterprise. In order to enhance the policy certainty and operability, Item (2) of Article 1 of State Taxation Administration of The People's Republic of China Announcement on Further Implementing the "Six Taxes and Two Fees" Reduction Policy for Small and Micro Enterprises (State Taxation Administration of The People's Republic of China Announcement No.3 in 2022) stipulates: 1. The newly established enterprise registered as a general taxpayer of value-added tax is engaged in industries that are not restricted or prohibited by the state, and at the same time meets the requirements of no more than 300 employees and no more than 300 total assets at the end of the reporting period. 2. Newly established enterprises registered as general taxpayers of value-added tax, engaged in industries not restricted or prohibited by the state, and meeting the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the time of establishment, can declare and enjoy the "six taxes and two fees" reduction and exemption in the month of establishment in accordance with the relevant provisions of Jojo.