Shanxi small and micro enterprises, individual industrial and commercial households are coming to tax refund

On September 19, a reporter from the Shanxi Evening News learned from the Provincial Department of Finance that this year Shanxi introduced a combined tax support policy, which further increased its support for small and micro enterprises and individual industrial and commercial households. Pae -free tax policy.

In terms of value -added tax, enterprises can refund the increase in tax on a monthly basis, and refund the existing tax tax at one time; the scope of enjoyment of small VAT taxpayers will be exempted from the VAT, which will be less than 100,000 yuan. Relax to a monthly sales of less than 150,000 yuan; the periodic exemption of value -free tax on taxable sales income for the application of 3%levy rate is available.

In terms of income tax, the enterprise has reduced half of the income tax on the basis of continuing the previous annual tax reduction policy. That is to say, the annual taxable income of small and micro -profit enterprises does not exceed 1 million yuan, and the taxable income amount is reduced by 12.5%, and the corporate income tax will be paid at the 20%preferential tax rate. The actual tax burden of corporate income tax will be reduced to 2.5%; The company's annual taxable income of more than 1 million yuan but no more than 3 million yuan will be reduced by 25%of the taxable income, paying corporate income tax at a preferential tax rate of 20%, and the actual tax burden of corporate income tax will be reduced to 5%; The annual taxable income of industrial and commercial households does not exceed 1 million yuan. Based on the current preferential policies, the personal income tax is reduced.

Zhang Lei Wang Shuyi

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