/kloc-in August, 2009, the executive meeting of the State Council decided to expand the scope of small and low-profit enterprises with corporate income tax halved from the annual taxable income of less than 200,000 yuan (including 200,000 yuan) to less than 300,000 yuan (including 300,000 yuan). High-tech enterprises cannot but be moved. This year, the taxable income is expected to be less than 300,000 yuan, and the small and meager profit enterprises will be levied by half. The actual tax rate is equivalent to 10%. Obviously, it is more cost-effective to enjoy the preferential treatment of small and low-profit enterprises.
Enterprises carefully study relevant policies to see People's Republic of China (PRC) State Taxation Administration of The People's Republic of China September 1 1 Thoroughly implement the preferential policy of halving income tax for small and micro enterprises? Online interview. During the interview, some netizens asked:? Can the current preferential tax policies for small and micro enterprises be superimposed with other preferential policies to reduce tax rates and enjoyed at the same time? For example, preferential tax policies for western development and preferential policies for high-tech enterprises. ? Ye Liner, Deputy Director of the Income Tax Department, replied:? The preferential tax policies for western development and high-tech enterprises cannot be superimposed with the preferential corporate income tax for small and meager profit enterprises. ?
Is the company confused? Can high-tech enterprises enjoy tax incentives for small and low-profit enterprises?
The author believes that high-tech enterprises can also enjoy the preferential treatment of small and low-profit enterprises. Because the tax law does not prohibit taxpayers from choosing better preferential treatment, as long as high-tech enterprises meet the conditions of halving the levy of small and meager profit enterprises, they can enjoy the preferential treatment of halving the levy of small and meager profit enterprises. Moreover, at present, the state is vigorously supporting small and micro enterprises, and it is not in line with the legislative intention to prevent small high-tech enterprises from enjoying the tax preferential treatment of small and low-profit enterprises by half.
Someone asked, Director Ye said that you can't enjoy the superposition. The author believes that high-tech enterprises enjoy the preferential treatment of halving the levy of small and meager profit enterprises without objection to Director Ye's reply.
So-called? Superimposed enjoyment? That is, an enterprise enjoys two kinds of tax benefits at the same time. However, low tax rate tax incentives cannot be enjoyed in combination. An enterprise can only have a black and white tax rate, or both. High-tech enterprises can enjoy the tax rate of 15% or 10%. How can I enjoy both the 15% tax rate and the 10% tax rate? High-tech enterprises that meet the conditions of halving the levy of small and low-profit enterprises only enjoy the tax rate of 10%, but not 15%. Naturally, they only enjoy preferential tax rates. Superimposed enjoyment? .
In my opinion, what Secretary Ye means is that the tax rate of high-tech enterprises is low, and that of small and meager profit enterprises is reduced by half? Half? You can't enjoy it by superposition, that is, high-tech enterprises that meet the conditions of halving the levy of small and meager profit enterprises can't enjoy the tax rate of 7.5%, which doesn't mean that you can't choose the optimal tax rate.
To sum up, qualified high-tech enterprises can enjoy preferential treatment for small-scale low-profit enterprises, and the tax rate is 10%. Enterprises do not need to give up the qualification of high-tech enterprises, as long as they do not enjoy the low tax rate concessions of high-tech enterprises.