1, the preferential policies of the state for high-tech enterprises are as follows:
① The enterprise's R&D expenses can be deducted before tax according to 175%;
(2) Those who apply to become "high-tech enterprises" can pay less corporate income tax of 10% and more profits of 15% (non-high-tech enterprises need to pay 25% corporate income tax).
2. The preferential tax policies for small and low-profit enterprises are as follows:
(1)1year, the income of small and low-profit enterprises whose taxable income is less than 200,000 yuan (including 200,000 yuan) is included in the taxable income at a reduced rate of 50%, and the enterprise income tax is paid at a reduced rate of 20%;
(2) For small and meager profit enterprises with taxable income of 200,000 yuan to 300,000 yuan (including 300,000 yuan) in two years, their income shall be included in taxable income at a reduced rate of 50%, and enterprise income tax shall be paid at a reduced rate of 20%;
33 small-scale taxpayer enterprises with monthly sales not exceeding 30,000 yuan (paying 90,000 yuan quarterly) can enjoy the preferential policy of temporarily exempting small and micro enterprises from VAT.
3. The preferential tax policies for year-end bonus are as follows:
The exact name of the year-end award is "one-time bonus for the whole year". The year-end bonus tax calculation method is a relatively preferential algorithm, and it is the only tax preference that can be divided by 12 to calculate the appropriate tax rate. The year-end award is an affirmation of employees' work performance in the past year. "year-end double salary system" is one of the most common forms of year-end bonus distribution, which is widely used by most enterprises, especially foreign companies. Enterprises should make good use of the preferential tax policy of "annual one-time bonus" to reduce the tax burden, and also need to pay attention to the following matters:
(1) Taxpayers get a one-time bonus for the whole year, which is calculated and taxed separately as one month's salary and salary income. In a tax year, for each taxpayer, this tax calculation method is only allowed once;
(2) Taxpayers' bonuses of various names except one-time bonuses throughout the year, such as semi-annual bonuses, quarterly bonuses, overtime bonuses, advanced bonuses, attendance bonuses, etc., are merged with the salary and salary income of the current month, and individual income tax is paid according to the provisions of the tax law;
(3) As the legal taxpayer of personal income tax is an individual, the personal income tax borne by the enterprise for employees cannot be deducted before tax. When the annual settlement is made, the enterprise shall make tax adjustment to increase the taxable income.
Tips: The above explanations are for reference only.
Reply time: 202 1-08-3 1. Please refer to the latest business changes announced by Ping An Bank in official website.
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