In July, small tips 丨 small micro -profit enterprises will be reduced by half of the income tax of corporate, paying attention to the application requirements and relevant regulations

According to the policy and regulations: from January 1, 2022 to December 31, 2024, the annual taxable income of small and micro -profit enterprises exceeds 1 million yuan but does not exceed 3 million yuan, and the taxable income is included in 25%. , Pay corporate income tax at a tax rate of 20%. At present, in the July period, many small micro -profit enterprises are applying for enjoying the income tax policy of half -levying corporate income tax. Here, remind everyone to pay attention to the application requirements and relevant regulations.

Declaration requirements

1. Small and micro -profit enterprises can enjoy the reduction policy when paying for income tax in advance and remittances.

2. During the prepaid corporate income tax, the total assets, the number of employees, and the annual taxable income index of small micro -profit enterprises shall be judged according to the end of the period as of the end of the year's application.

3. When applying for prepaid declaration, the enterprise shall pass the "Class A Class A)" (A200000) in the "Enterprise Income Tax Month (Season) of the People's Republic of China in Enterprise Income Tax Month (Season)" Fill in the "eligible small micro -profit enterprise reduction and exemption of corporate income tax", or in the "Class B, 2018 Edition)" (Class B, 2018 Edition) "(Class B, 2018 Edition)" (B100000) " : Eligible small micro -profit enterprises to reduce corporate income tax ".

At the time of annual declaration, the enterprise shall be in the "Eligible Small Weish Enterprise Counterfeit Tips" (A107040) at the “Annual Tax Tax Report (Class A, 2017 Edition)” in the “Enterprise Income Tax Tax Tax (A, 2017 Edition)” "Or the" Enterprise Income Tax Month of the People's Republic of China) Prepaid and Annual Tax Tax Report (Class B, 2018 Edition) "(B100000)" Line 17) "Reduce: Eligible small micro -profit enterprises to reduce corporate income tax".

4. For small micro -profit enterprises declared through the Electronic Taxation Bureau, the declaration system will automatically determine whether the enterprise meets the conditions of small micro -profit enterprises according to the relevant data of the declaration form; if the conditions are eligible, the declaration system will further calculate the amount of tax and exemption. Just accept it.

Regulations

1. Small and micro -profit enterprises do not distinguish the method of levy, check taxes and approve taxation companies can enjoy the reduction policy.

2. The income tax of small and micro -profit enterprises is uniformly implemented in advance.

3. When the enterprise has enjoys a small -scale micro -profit corporate income tax reduction policy, but if it does not meet the conditions of small micro -profit enterprises, the corporate income tax shall be paid in accordance with the regulations.

For details, please check the following documents

"Announcement of the General Administration of Taxation on the General Administration of Taxation on Further Implementation of Small and Micro -Enterprise Income Tax Policy" (No. 13, 2022)

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

"Announcement of the State Administration of Taxation on Promoting Policy of Small and Micro -profit Enterprises Income Tax Policy" (No. 5, 2022)

The State Administration of Taxation on Implementation of the Properization of Promoting Tax Policy for the Development Income Tax of Small and Micro -Listing Enterprises and individual industrial and commercial households (2021 No. 8)

"Announcement of the State Administration of Taxation on the Revised" Preferential Tax Policy Issues of Enterprise Income Tax "(No. 23, 2018)

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