According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Exempting Small-scale Taxpayers from Value-added Tax (AnnouncementNo.: Ministry of Finance, State Taxation Administration of The People's Republic of China 1 5,2022), small-scale taxpayers will be exempted from value-added tax from April1day to February 3, 2022. VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
To enjoy this preferential tax policy, it should be noted that taxpayers are not allowed to issue special invoices for value-added tax, and the part that issues special invoices needs to be calculated and paid according to the collection rate of 3%.
2. Small-scale taxpayers carry out taxable sales at the rate of 5%, and those whose quarterly amount does not exceed 450,000 shall be exempted from VAT.
According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the VAT Exemption Policy for Small-scale VAT Taxpayers (AnnouncementNo. 1 KLOC-0/of State Taxation Administration of The People's Republic of China of the Ministry of Finance), from April, 20265438 to February, 3, 2022, that month,
Many people think that the policy of exempting small-scale taxpayers from 450 thousand value-added tax every quarter is gone, but it is actually wrong. From April 1 day, 2022, small-scale taxpayers whose taxable sales at 3% rate do not exceed 5 million yuan shall be exempted from VAT (small-scale taxpayers whose taxable sales exceed 5 million yuan shall be registered as general taxpayers). If the levy rate is 5%, the original preferential policies are still applicable, and the monthly levy rate is150,000 yuan and the quarterly levy rate is 450,000 yuan, which is exempt from value-added tax. Also, pay attention to the exemption policy for those who offer special tickets.
The scope of application of the 5% levy rate mainly includes selling real estate, providing real estate leasing services, providing labor dispatch services and security protection services.
3, small-scale taxpayers six taxes and two fees levied by half
According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing the Reduction and Exemption Policy of "Six Taxes and Two Fees" for Small and Micro Enterprises (AnnouncementNo. 10 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2022), small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupation tax and education within 50%.
Small-scale taxpayers and small-scale low-profit enterprises are not the same thing. Small-scale taxpayers are divided from the perspective of VAT. VAT taxpayers are divided into small-scale taxpayers and general taxpayers according to the annual taxable sales standard. Small-scale taxpayers with annual taxable sales (12 or four quarters) exceeding 5 million yuan need to apply to the tax authorities for registration as general taxpayers; If a company has a fixed business place, it can set up account books in accordance with the unified national accounting system and provide accurate tax information according to legal and valid vouchers. No more than 5 million, can also be directly registered as a general taxpayer.
Small and low-profit enterprises are defined from the perspective of corporate income tax. The classification standard of small-scale low-profit enterprises is companies engaged in industries not restricted or prohibited by the state, with total assets not exceeding 50 million, and employees (including employees who accept labor services) with annual taxable income not exceeding 3 million.
Enterprises can belong to both small-scale taxpayers and small and micro enterprises, and enjoy preferential tax policies for small-scale taxpayers and small and micro enterprises.
4. Small-scale taxpayers with monthly sales of no more than 65,438+million and quarterly sales of no more than 300,000 are exempted from two fees and one gold (education surcharge, local education surcharge and water conservancy fund).
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Exemption Scope of Government Funds (Caishui No.2016 12), taxpayers with monthly sales of no more than 654.38 million yuan (quarterly sales of no more than 300,000 yuan) are exempted from education surcharge, local education surcharge and water conservancy fund.
Urban maintenance and construction tax, education surcharge and local education surcharge (surcharge) are based on the actually paid value-added tax and consumption tax. Taxpayer's taxable sales behavior does not involve the taxable scope of consumption tax, and the taxpayer enjoys the exemption of value-added tax in Articles 1 and 2 above, and the corresponding additional tax does not need to be paid, so it needs to be declared normally.
5, small rules, where taxpayers belong to small and micro enterprises, enjoy the enterprise income tax relief policy.
According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (Announcement No.2021No.2 of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing Preferential Income Tax Policies for Small and Micro Enterprises) and Qiaochang (Announcement No.2022 of State Taxation Administration of The People's Republic of China of the Ministry of Finance 13), The part of the annual taxable income of small-scale low-profit enterprises does not exceed 6,543.8+0,000 yuan, which is included in the taxable income at the reduced tax rate of 654.38+02.5%, and the enterprise income tax is paid at the tax rate of 20%, that is, the tax rate is 654.38+02.5× 20% = 2.5%; If the annual taxable income exceeds 6,543,800 yuan and does not exceed 3 million yuan, it will be included in the taxable income at a reduced tax rate of 25%, and the enterprise income tax will be paid at a tax rate of 20%, that is, the tax rate is 25%×20%=5%. For example, a small and micro enterprise realized an annual profit of 2.5 million in 2022, and the tax payment was adjusted to +300,000, and the corporate income tax to be paid was:100× 2.5%+(250+30-100 )× 5% = 65,000.
6. R&D expenses plus deduction
According to the Announcement of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Further Improving the Pre-tax Deduction Ratio of R&D Expenses of Sci-tech SMEs (AnnouncementNo. 16 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022), if the actual R&D expenses of Sci-tech SMEs do not form intangible assets and are included in the current profits and losses, they shall be deducted according to the regulations. If intangible assets are formed from June 65438+1 October 1 day, 200% of the cost of intangible assets will be amortized before tax from June 65438+1October/day.
For example, small-scale taxpayers of value-added tax also meet the requirements of small and medium-sized science and technology enterprises. For specific conditions and standards, please refer to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing (Guo Ban Fa [20 17] 1 15).
According to "Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Preferential Policies for Plus Deduction of R&D Expenses for Enterprises' Prepayment Declaration" (State Taxation Administration of The People's Republic of China AnnouncementNo. 10, 2022), enterprises can choose to enjoy the preferential policies for plus deduction of R&D expenses in the first three quarters of that year when they prepay enterprise income tax in the third quarter (quarterly prepayment) or the ninth month (monthly prepayment) of June 5438+00. Those who give up the policy of enjoying the prepayment stage can continue to enjoy it until the final settlement.
7, the placement of disabled workers plus deduction
According to the Notice of the Ministry of Finance on Preferential Enterprise Income Tax Policies for Resettlement of Disabled Persons in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2009] No.70), when calculating the taxable income, enterprises can add 100% to the wages paid to disabled employees.
Resettlement of disabled workers can also reduce the payment amount of disabled people's security fund. If the number of employees in an enterprise exceeds 30, it is necessary to pay the residual security fund. In accordance with the prescribed proportion (1.5%), the disabled workers do not need to pay the disabled security fund. If the resettlement ratio is lower than the prescribed ratio, the disabled security fund shall be calculated and paid according to the following formula:
Annual payment of residual insurance premium = (number of employees in the employing unit in last year × 1.5%- number of disabled employees actually arranged by the employing unit in last year) × average annual salary of employees in the employing unit in last year.
Therefore, the placement of disabled people can play a preferential role in paying less residual insurance money.
8, 5 million yuan of equipment and machinery one-time pre-tax deduction concessions.
According to the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Implementation Period of Some Preferential Tax Policies (Caishui 202 1 No.6) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Policy of Deducting Enterprise Income Tax on Equipment and Appliances (Caishui 20 18 No.54), the policy is extended to February 2023 1 that is, the unit value is less than 565438+.
One-time pre-tax deduction for equipment and appliances of RMB 95 million.
According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Relevant Policies for Pre-tax Deduction of Equipment and Instruments for Small and Medium-sized Enterprises (AnnouncementNo.: Ministry of Finance, State Taxation Administration of The People's Republic of China 2022 12), the newly purchased equipment and instruments for small and medium-sized enterprises from 2022 1 to February 2022 1 have a unit value of 50. 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.
The minimum depreciation period stipulated in the regulations for the implementation of enterprise income tax is:
The minimum depreciation period of electronic equipment is 3 years; The minimum depreciation period for vehicles other than airplanes, trains and ships is 4 years; The minimum depreciation period of appliances, tools and furniture related to production and business activities is 5 years; The minimum depreciation period of aircraft, trains, ships, machinery, machinery and other production equipment is 10 year.
10, and the income of individual industrial and commercial households does not exceed100000 yuan.
Individual industrial and commercial households can be small-scale taxpayers of value-added tax or ordinary taxpayers. According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (No.12, 202 1), the annual income of individual industrial and commercial households will be increased from 1 to 1 in 2022.
Tax reduction or exemption for individual industrial and commercial households = taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan-tax reduction or exemption for other policies × taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan ÷ taxable income of operating income )× (654.38+0-50%)
1 1. Trade union funds will be returned in full.
If the small-scale VAT taxpayer is a small and micro enterprise that meets the announcement requirements. State Taxation Administration of The People's Republic of China 202 1 can enjoy the policy of full refund of trade union funds (according to the Notice of the General Office of the All-China Federation of Trade Unions on Continuing to Implement the Trade Union Fund Support Policy for Small and Micro Enterprises).
12. Enterprises can enjoy the preferential treatment of halving the vehicle purchase tax when purchasing qualified vehicles.
According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Reducing the Purchase Tax on Some Passenger Cars (Announcement No.20 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022), passenger cars with a displacement of 2.0 liters and below from June 1 day to February 1 day in 2022, and the bicycle price (excluding VAT) does not exceed 300,000 yuan, will be levied by half.