For example: What impact does a small micro -profit enterprise reduced the income tax policy on the corporate income tax on the enterprise?

In order to further support the development of small and micro enterprises, the Ministry of Finance and the State Administration of Taxation jointly issued an announcement to clarify that the annual taxable income of small micro -profit enterprises exceeded 1 million yuan but no more than 3 million yuan, and the amount of taxable income was reduced by 25%. , Pay corporate income tax at a tax rate of 20%.

Related question and answer

The taxable income of our company in 2021 was 2.8 million yuan, and enjoyed a preferential income tax policy for small and micro -profit enterprises, and only paid 205,000 yuan in corporate income tax. If the taxable income in 2022 is still 2.8 million yuan, what impact will this new policy affect our company? How many corporate income taxes need to pay?

Answer: Suppose your company meets the conditions of small micro -profit enterprises in 2022. According to the new regulations, the actual tax burden will be reduced from 10%to 5%of the annual taxable income of more than 1 million yuan but no more than 3 million yuan. Undertake further decrease.

When calculating the income tax of the enterprise, the annual taxable income of more than 1 million yuan is required. The simplicity algorithm is as follows: parts below 1 million yuan, you need to pay 25,000 yuan (100 × 2.5%); parts of 1 million to 2.8 million yuan, you need to pay 90,000 yuan [(280-100) × 5%], plus plus plus Corporate income tax is required to be paid 115,000 yuan. According to the original policy, enterprises need to pay an enterprise income tax of 205,000 yuan [(100 × 2.5%)+(280-100) × 10%]. Therefore, compared with the original policy, the new policy has reduced the income tax of 90,000 yuan, and the preferential efforts have been further increased.

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