What kind of preferential tax and fees can small -profit enterprises can enjoy?This article tells you

In order to implement the decision -making and deployment of the Party Central Committee and the State Council to implement new combined tax support policies, it is more convenient for small and micro enterprises and individual industrial and commercial households to understand the applicable tax and fees in a timely manner, the State Administration of Taxation for the taxes and fees of small and micro enterprises and individual industrial and commercial households The preferential policies have been sorted out, forming the content of preferential policy guidelines for small and micro enterprises and individual industrial and commercial households. Take you today: What kind of preferential tax and fees can be enjoyed by small micro -profit companies

Small micro -profit enterprise reduction and exemption of corporate income tax

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Small micro -profit enterprise

Content

From January 1, 2021 to December 31, 2022, the annual taxable income of small and micro -profit enterprises does not exceed 1 million yuan, and the taxable income amount is included in 12.5%, and the corporate income tax is paid at a tax rate of 20%. Essence

From January 1, 2022 to December 31, 2024, the annual taxable income of small micro -profit enterprises exceeding 1 million yuan but no more than 3 million yuan will be reduced by 25%. The tax rate pays corporate income tax.

Enjoy condition

Small micro -profit enterprises refer to three conditions such as the country's non -restrictions and prohibition industries, and at the same time that meets the annual taxable income of not more than 3 million yuan, the number of employees does not exceed 300, and the total assets does not exceed 50 million yuan.

The number of employees, including the number of employees who establish labor relations with the enterprise and the number of workers who dispatch workers accepted by the enterprise. The number of employees and the total assets indicators shall be determined according to the average quarterly value 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.

Policy basis

1. The "Announcement of the General Administration of Taxation on the Implementation of the Promotional Policies for the Implementation of Small and Micro -Enterprises and Individual Industry and Commerce Tax" (No. 12, 2021)

2. "Announcement of the State Administration of Taxation on the Implementation of the Promotional Policies for the Development Tax of Small and Micro -Listing Enterprises and individual industrial and commercial households" (No. 8, 2021)

3. The "Announcement of the General Administration of Taxation of the Ministry of Finance on Further Implementation of Promoting Policies for Enterprise Income Tax" (No. 13, 2022)

4. The "Announcement of the State Administration of Taxation on Promoting Policy of small and micro -profit enterprises" (No. 5, 2022)

Small micro -profit enterprises reduced the "six taxes and two fees"

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Small micro -profit enterprise

Content

From January 1, 2022 to December 31, 2024, the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government need to determine the actual situation of the region and macro -control. Tax, urban maintenance construction tax, real estate tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax and educational subscriptions, and local education additional.

Small micro -profit enterprises have enjoyed resource tax, urban maintenance construction tax, real estate tax, urban land use tax, stamp tax, cultivated land occupation tax, educational additional additional, and local education additional preferential policies, which can superimposed this preferential policy.

Enjoy condition

Small micro -profit enterprises refer to three conditions such as the country's non -restrictions and prohibition industries, and at the same time that meets the annual taxable income of not more than 3 million yuan, the number of employees does not exceed 300, and the total assets does not exceed 50 million yuan.

The number of employees, including the number of employees who establish labor relations with the enterprise and the number of workers who dispatch workers accepted by the enterprise. The number of employees and the total assets indicators shall be determined according to the average quarterly value 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.

The judgment of small micro -profit enterprises shall prevail the results of the annual settlement of corporate income tax.

The newly established enterprise registered as a general taxpayer of VAT is engaged in non -restrictions and prohibited industries in the country, and at the same time meets two conditions such as the number of employees at the end of last month of the application period. Before applying for the first processing, the preferential policies were applied for the small micro -profit enterprise before the settlement.

Policy basis

"Announcement of the General Administration of Taxation on Further Implementation of the" Six Taxes and Two Fees "reduction policy for small and micro enterprises" (No. 10, 2022)

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