2. The part of the annual taxable income of small and low-profit enterprises that does not exceed 6,543,800 yuan+0,000 yuan 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%; If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.
The above-mentioned 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.
Three, by the people's governments of provinces, autonomous regions and municipalities directly under the central government, according to the actual situation in the region, as well as the needs of macro-control, small-scale taxpayers of value-added tax can reduce or exempt the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within the scope of 50%.
Four, small-scale taxpayers of value-added tax have enjoyed preferential policies such as resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge, local education surcharge, etc., and can enjoy the preferential policies stipulated in Article 3 of this notice.
Verb (abbreviation of verb) Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Individual Tax Policies for Venture Capital Enterprises and Angel Investment (Caishui [2065438+08] No.55).
Item (1) of Article 2 "No more than 200 employees" is adjusted to "No more than 300 employees" and "Total assets and annual sales income do not exceed 30 million yuan" is adjusted to "Total assets and annual sales income do not exceed 50 million yuan".
Caishui [20 18] can be applied to investments made during 20 19, 1, 202 12, and 3 1, and the investment has been completed for two years, which is in line with this notice and Caishui [2018] 50.
The investment occurred within two years before 2065438+2009 1 October 1, and it has been invested for two years since 2065438+20091October1,and it complies with the provisions of this notice and the taxation [2018]
Intransitive verbs The execution period of this notice is from 201910 to 2021February 3 1. The Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Continuing the Value-added Tax Policy for Small and Micro Enterprises (Caishui [2017] No.76) and the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Further Expanding the Scope of Preferential Income Tax Policies for Small and Micro-profit Enterprises (Caishui [2018] No.77) shall be abolished at the same time.
Seven, the finance and taxation departments at all levels should effectively improve their political stance, thoroughly implement the decision-making arrangements of the CPC Central Committee and the State Council on tax reduction and fee reduction, fully understand the significance of inclusive tax relief for small and micro enterprises, earnestly assume the main responsibility for implementation, take it as a major task, strengthen organizational leadership, carefully plan and deploy, and put it in place to the letter. It is necessary to intensify efforts, innovate ways, strengthen publicity and guidance, optimize tax payment services, improve the convenience of tax payment, and ensure that taxpayers and payers can effectively enjoy the policy dividend of tax reduction and fee reduction. It is necessary to closely follow the implementation of the policy, strengthen investigation and research, and timely feedback outstanding problems and suggestions reflected by all parties in the implementation of the policy to the Ministry of Finance and the State Administration of Taxation.
Legal basis:
"Additional Interim Provisions on the Collection of Education Fees" Article 3:
The surcharge for education is based on the actual amount of value-added tax, business tax and consumption tax paid by all units and individuals, and the surcharge rate for education is 3%, which is paid simultaneously with value-added tax, business tax and consumption tax respectively. Except as otherwise provided by the State Council, no region or department may raise or lower the additional standard of education fees without authorization.
Article 5 of the Interim Provisions on Additional Education Fees:
Additional education fees shall be levied by the tax authorities. Additional education fees are included in the budget management, and as special funds for education, they are used and managed in accordance with the principle of "first receiving and then supporting, itemized charges and balance of payments". The local people's governments at all levels shall, in accordance with the relevant provisions of the state, gradually increase the educational funds in the budget, and shall not reduce the allocation of educational funds because the educational funds are included in the management of special funds in the budget.
Article 1 of the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Methods for Determining the Tax Basis of Urban Maintenance and Construction Tax stipulates that the urban maintenance and construction tax is based on the value-added tax and consumption tax (hereinafter referred to as the two taxes) actually paid by taxpayers according to law.
The actual tax paid according to law refers to the tax payable by taxpayers in accordance with the relevant laws, regulations and tax policies on value-added tax and consumption tax (excluding the tax paid by imported goods or overseas units and individuals selling labor services, services and intangible assets in China), plus the value-added tax allowance, deducting the tax directly reduced and refunded at the end of the period.
Article 2 stipulates that if the calculation basis of education surcharge and local education surcharge is consistent with the calculation basis of urban maintenance and construction tax, it shall be implemented in accordance with the provisions of Article 1 of this announcement.
Article 3 stipulates that this announcement shall come into force on September 1 20265438.