1. Small-scale taxpayers with monthly sales of 65438+ 10,000 yuan are exempt from VAT;

2. The portion of the annual taxable income of small-scale 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%. For the part whose annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be paid at a reduced rate of 20%;

3. By the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, small-scale taxpayers of value-added tax can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and local education surcharge within 50% of the tax scope;

4. Small-scale VAT taxpayers who have enjoyed resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and local education surcharge according to law can enjoy the preferential policies stipulated in Article 3 of this Notice;

5. The number of qualified employees of start-up technology-based enterprises shall not exceed 200, and the number of employees shall not exceed 300. The total assets and annual sales income shall not exceed 30 million yuan, and the total assets and annual sales income shall not exceed 50 million yuan.

Classification of additional tax:

1, which is a tax levied at the same time according to the positive tax. As a kind of tax, this kind of additional tax usually takes the taxable amount of the regular tax as its collection standard. For example, the urban maintenance and construction tax is based on the tax amount of value-added tax and consumption tax;

2. It is a part of the tax levied at the same time as the positive tax. This kind of additional tax is a part of ordinary tax, which is usually levied according to the standard of ordinary tax.

To sum up, the additional tax is the symmetry of the "positive tax" and a tax added with the positive tax. Judging from China's current tax system, there are two kinds of additional taxes:

(1) According to a tax levied at the same time as the regular tax, this supplementary tax exists as a tax, and its levy standard is usually the taxable amount of the regular tax. For example, the urban maintenance and construction tax is based on the tax amount of value-added tax and consumption tax;

(2) At the same time as the positive tax is levied, part of the tax is levied on the positive tax. This additional tax is a part of the regular tax, which is usually levied according to the standard of the regular tax.

Legal basis:

Article 1 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Units and individuals that sell goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.