Small and medium -sized enterprises come over!These tax and fees preferential policies can be enjoyed

Source: WeChat of the State Administration of Taxation

Science and technology small and medium -sized enterprise

R & D expenses enterprise income tax 100%plus deduction

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Science and technology small and medium -sized enterprise

Content

The actual R & D expenses incurred during the research and development activities of science and technology -based small and medium -sized enterprises shall not be included in the current profit or loss of intangible assets, and on the basis of the deduction according to regulations, from January 1, 2022 %Deduction before tax; those who form intangible assets, starting from January 1, 2022, at 200%of the cost of intangible assets, amortized before tax.

Enjoy condition

Conditions and management measures for science and technology -based small and medium -sized enterprises shall be implemented in accordance with the "Notice of the State Administration of Taxation of the Ministry of Finance of the Ministry of Science and Technology of the State Taxation of the Ministry of Science and Technology" (National Science and Technology Evaluation Measures & "(Guoshi Fazheng [2017] No. 115).

Policy basis

"Announcement of the Ministry of Taxation of the Ministry of Taxation on Further improving the proportion of scientific and medium -sized small and medium -sized enterprises for research and development expenses in advance" (announcement of the Ministry of Science and Technology of the General Administration of Taxation of the Ministry of Finance 2022 No. 16)

Manufacturing small, medium and micro enterprises

Delays partial taxes and fees

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Manufacturing small and medium -sized enterprises (including personal wholly -owned enterprises, partnerships, individual industrial and commercial households)

Content

The taxes and fees that the manufacturing small and medium -sized enterprises delayed paid include corporate income tax, personal income tax (withdrawal of quarterly) in October, November, and December of 2021 (monthly) or the fourth quarter of 2021 (paid by quarter) Examples), domestic value -added tax, domestic consumption tax and attached urban maintenance construction tax, educational additional addition, and local education additional taxes, including taxes and fees paid when applying for invoicing on behalf of the tax authorities. After handling tax declarations according to law, manufacturing medium -sized enterprises can delay 50%of the amount of the above taxes and fees, and small and micro enterprises in manufacturing can delay the payment of all the above taxes, and the delayed period is 3 months. After the announcement of the State Administration of Taxation on the 2nd of 2022, the relevant tax and fees in the fourth quarter of 2021 continued to extend the 6 months.

Small and medium -sized enterprises in the manufacturing industry are corporate income taxes in January, February, March, April, May, June (monthly) or 2022 (monthly and second quarter (quarterly paid) , Personal income tax, domestic value -added tax, domestic consumption tax and attached urban maintenance construction tax, educational surcharge, local education additional (excluding deduction and payment, collection and payment, and taxation to tax authorities for taxes After handling the tax declaration according to law, the manufacturing medium -sized enterprises can delay 50%of the amount of the above taxes and fees. Small and micro enterprises in manufacturing can delay the payment of all the above taxes and fees, and the delayed period is 6 months.

Enjoy condition

1. Manufacturing medium -sized enterprises refer to enterprises with the national economic industry classification of the industry category as the manufacturing industry, and the annual sales of more than 20 million yuan (including 20 million yuan) of less than 400 million yuan (excluding 400 million yuan). Manufacturing small and micro enterprises refer to enterprises that are manufactured in the national economic industry classification, and their annual sales of less than 20 million yuan (excluding 20 million yuan).

Sales refer to the sales of VAT sales, including tax application sales, inspection and supplementary sales, and tax assessment and adjustment. For the applicable value -added taxation policy, it is determined by the sales after the difference.

2. The annual sales of small and medium -sized enterprises in manufacturing are determined as follows:

Enterprises established for one year as of December 31, 2021 were determined according to the sales period from January 2021 to December 2021.

As of December 31, 2021, the establishment of less than one year will be determined according to the sales of sales of December 31, 2021 × 12 months of sales.

Enterprises established on January 1, 2022 will be determined in accordance with the sales period of the actual application period/actual operation month × 12 months of sales.

Policy basis

1. "Announcement of the Ministry of Finance of the State Administration of Taxation on Small and Micro -Enterprises in the Manufacturing Industry Delaying Payment of Part of Part of the Taxes and Fees in the Fourth quarter of 2021" (No. 30, 2021)

2. "Announcement of the Ministry of Finance of the State Administration of Taxation on continuing the implementation of the implementation of small and medium -sized enterprises in the manufacturing industry to delay the payment of some taxes and fees related to the payment" (2022 No. 2)

Small and medium -sized enterprise

The device income tax deducts at one time in a certain proportion

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Small and medium -sized enterprise

Content

Small and medium -sized enterprises from January 1, 2022 to December 31, 2022 The new equipment and appliances purchased by the unit, the unit value of more than 5 million yuan, voluntarily choose to deduct the corporate income tax at a certain percentage of a certain percentage of the unit value. Among them, the implementation regulations of the corporate income tax law stipulate that the minimum depreciation period is 3 years of equipment and appliances, and 100%of the unit value can be deducted before the one -time tax; the minimum depreciation period is 4, 5, and 10 years. %Can be deducted before the one -time tax, and the remaining 50%can be calculated for depreciation of the pre -tax deduction in the remaining year according to regulations.

Enterprises choose to apply the losses formed in the case of less than deducting the above -mentioned policies. They can make up for the annual transfer of the year in the future. Enterprises with other policies of other extended losses and turn -to -life policies can be implemented in accordance with the current regulations.

Enjoy condition

1. Small and medium -sized enterprises refer to enterprises engaged in non -restrictions and prohibited industries and meet the following conditions:

(1) The information transmission industry, construction industry, leasing and business service industry: less than 2,000 employees, or operating income of less than 1 billion yuan or total assets of less than 1.2 billion yuan; Or the total amount of assets is less than 100 million yuan;

(3) Other industries: less than 1,000 employees or less than 400 million yuan in operating income.

2. Equipment and appliances refer to fixed assets other than houses and buildings.

The number of employees and the total assets indicators shall be determined according to the annual average of the enterprise. The specific calculation formula is as follows:

Quarterly average = (quarter -quarter value+end of the quarter) ÷ 2

Average of the whole year = the sum of the annual average annual average ÷ 4

Annual opening or termination of business activities will be determined as a tax year to determine the above -mentioned relevant indicators with its actual business period.

3. Small and medium -sized enterprises can enjoy the above policies during the prepaid declaration of quarterly (month). "Announcement of the General Administration of Taxation on Equipment Tax of Small and Medium and Micro -Enterprises Equipment Equipment Equipment Tax (2022 No. 12) The equipment and appliances purchased by the enterprise in 2022 can be purchased by the enterprise in 2022, which can be paid by the policy after the policy release. Enjoy the annual exchange calculation.

4. Small and medium -sized enterprises can choose to enjoy the above policies according to their own production and operation accounting. Those who have not chosen to enjoy the year, they must not be changed to enjoy in the future.

Policy basis

"Announcement of the Ministry of Taxation on Equipment Tax of Equipment and Equipment of Small and Medium and Micro -Enterprise Equipment" (2022 No. 12)

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