1 October 20 16,1day to 20 16, 16, 3 1 day, the annual taxable income of small and meager profit enterprises shall be reduced by 50%.
1 October 20 16,1to February 20 17, 12, 3 1, and the income of small and meager profit enterprises with annual taxable income less than 200,000 yuan (including 200,000 yuan) shall be reduced by 50.
Two. Preferential income tax policies for small and micro enterprises of registered companies
(1) As of 20 17, 12, 3 1 day, the income of small and meager profit enterprises with annual taxable income less than 200,000 yuan (including 200,000 yuan) shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be paid at a reduced rate of 20%. The small-scale low-profit enterprises mentioned in the preceding paragraph refer to small-scale low-profit enterprises that comply with the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and its implementing regulations.
(2) Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law
(1)
The number of employees mentioned in Item (2) includes the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises.
The number of employees and total assets should be determined according to the quarterly average of the enterprise. The specific calculation formula is as follows:
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
(three) the financial and tax departments at all levels should cooperate closely, strictly in accordance with the provisions of this notice, and pay close attention to the implementation of preferential income tax policies for small and meager profit enterprises. At the same time, it is necessary to track and understand the implementation of preferential policies in a timely manner, reflect the new problems found in time, and ensure that preferential policies fall behind.
In China, which has a vast territory and a large population, economic development cannot be separated from the support of micro-enterprises, which occupy an important proportion in China's economic development, and national policies also strongly support the development of micro-enterprises! For entrepreneurs, it is undoubtedly a good choice for registered companies to take the road of small and micro enterprises!
Three. Preferential projects for small and micro enterprises
(1) Preferential VAT policy (implemented until 20 17 12 3 1)
1. What are the conditions for small and micro enterprises to enjoy VAT concessions?
According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Collection and Management in the Pilot Project of Changing Business Tax to VAT (Announcement No.23 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 16):
(1) Small-scale taxpayers of value-added tax shall separately account for sales of goods, processing, repair and replacement services, sales services and intangible assets. Small-scale taxpayers of value-added tax sell goods and provide processing, repair and replacement services, with monthly sales of no more than 30,000 yuan (paying 90,000 yuan quarterly), and monthly sales of sales services and intangible assets of no more than 30,000 yuan (paying 90,000 yuan quarterly), from May 1, 2065438+February 365438+.
(2) For small-scale VAT taxpayers who declare and pay taxes on a quarterly basis, if the actual operating period is less than one quarter, the sales of small and micro enterprises that can enjoy the VAT exemption policy in the current period shall be calculated based on the actual operating month.
According to the first paragraph of this announcement
Item (3) stipulates that small-scale pilot taxpayers who pay taxes quarterly may and June 2065438+2006 tax returns, in which the sales of goods, processing, repair and replacement services and intangible assets do not exceed 60,000 yuan respectively, can enjoy the preferential policy of temporarily exempting small and micro enterprises from VAT.
(3) Other individuals rent real estate in advance, and the rental income obtained in advance can be shared equally during the lease period corresponding to the advance payment. If the monthly rental income after sharing does not exceed 30 thousand yuan, small and micro enterprises can enjoy the preferential policy of exemption from value-added tax. "
According to the "Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Clarification of the Pilot Collection and Management of the VAT Reform" (State Taxation Administration of The People's Republic of China Announcement No.2016 No.26): "
3. According to the current regulations, small-scale VAT taxpayers who implement the VAT difference collection policy will determine whether they can enjoy the VAT exemption policy if the amount below 30,000 yuan (quarterly tax payment of 90,000 yuan) is based on the sales before the difference collection. "
2. Do eligible small and micro enterprises need to apply for tax exemption?
No special application is required.
3. Can individual industrial and commercial households issue special VAT invoices when their quarterly sales do not exceed 90,000 yuan?
Self-employed individuals can apply to the competent tax authorities for issuing special tickets in accordance with the provisions of State Taxation Administration of The People's Republic of China DocumentNo. 12 in 2004. 2004 153.
(2) Relevant taxes and additional preferential policies
1. Are individuals and enterprises exempt from other relevant taxes and fees for providing taxable services that do not meet the threshold of value-added tax?
(1) From May 1, 20 16.
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Policy and Collection Management of Cultural Construction Fees in the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.25): "
7. Taxable services provided by enterprises and non-enterprise units with monthly sales of small-scale VAT taxpayers not exceeding 20,000 yuan (60,000 yuan paid quarterly) shall be exempted from cultural undertakings construction fees.
From June+10/October 1 2065438+February 3 1 2065438+2007, the monthly output tax does not exceed 30,000 yuan (inclusive) and the quarterly output tax does not exceed 90,000 yuan (inclusive). "
According to the Supplementary Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Policy and Collection Management of Cultural Construction Fees in the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.60): "
Three, did not reach the threshold value-added tax liability, shall be exempted from cultural construction fees. "
(2) According to the Notice on Expanding the Exemption Scope of Relevant Government Funds (Caishui [2065 438+06] 12):
"
First, the scope of exemption from education surcharge, local education surcharge and water conservancy construction fund will be expanded from the current payer whose monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan) to the payer whose monthly sales or turnover does not exceed 654.38+10,000 yuan (quarterly sales or turnover does not exceed 300,000 yuan).
(3) This notice shall be implemented as of February 1 2065438. "
(3) Exempting from accounting treatment related to value-added tax and business tax.
1. How should small and micro enterprises be exempted from VAT?
According to the annex to the Notice of the Ministry of Finance on Printing and Distributing the Provisions on Accounting Treatment of Exempting Small and Micro Enterprises from Value-added Tax and Business Tax (Caishui [2065438+03] No.24), the relevant accounting treatment provisions on exempting small and micro enterprises from value-added tax and business tax are as follows:
When small and micro enterprises obtain sales revenue, they shall calculate the value-added tax payable in accordance with the provisions of the tax law and confirm it as taxable. When the conditions for exemption from value-added tax stipulated in the Notice are met, the relevant value-added tax payable shall be transferred to the current non-operating income.
Before the implementation of these provisions, small and micro enterprises shall not make retrospective adjustments to the accounting treatment of exemption from value-added tax and business tax.
(4) tax returns
1. How do small and micro enterprises that enjoy preferential VAT tax policies declare?
In order to seriously implement the relevant preferential tax policies to support the development of small and micro enterprises, State Taxation Administration of The People's Republic of China has adjusted the relevant matters of VAT tax declaration. Article 1 of Announcement No.58 (20 14) of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) stipulates that in Annex 3 "VAT Tax Return (for small-scale taxpayers)" Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Matters Concerning Adjustment of VAT Tax Return (State Taxation Administration of The People's Republic of China Announcement No.3213), the tax-free sales of small and micro enterprises, sales below the threshold, other tax-free sales,
The announcement adjusted the format of the declaration form. First, the reporting content of "tax-free sales" in the declaration form was further adjusted and refined, and the number of tax-free sales in three lines was increased, namely "tax-free sales of small and micro enterprises", "sales below the threshold" and "other tax-free sales", which were reported by taxpayers according to the tax-free policies they enjoyed; Second, in the column of "tax calculation", columns of "current tax allowance", "tax allowance for small and micro enterprises" and "tax allowance below the threshold" have been added, which are calculated and filled in by taxpayers according to the current tax-free sales and applicable collection rate.
(V) Preferential policies for enterprise income tax
1. Which enterprises apply the preferential income tax policies for small and micro enterprises?
Taxation is classified and meager profit based on total assets, employees, tax indicators and other comprehensive amounts, which is slightly different from other departments' identification methods for small and micro enterprises.
Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates: "Small and micro enterprises that can enjoy preferential policies for enterprise income tax refer to enterprises that are engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
(1) The annual taxable income of industrial enterprises shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan. "
2. How to determine the "number of employees" and "total assets" in the identification conditions of small and micro enterprises?
According to Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Preferential Income Tax Policies for Small and Low-profit Enterprises (Cai Shui [2015] No.34): "In
II. Paragraph 1 of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law
(1)
The number of employees mentioned in Item (2) includes the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises.
The number of employees and total assets should be determined according to the quarterly average of the enterprise. The specific calculation formula is as follows:
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4 "
If business activities are started or terminated in the middle of the year, the actual business period shall be regarded as a tax year, and the above related indicators shall be determined.
3. What are the specific contents of the preferential income tax policies for small and micro enterprises?
Paragraph 1 of Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that eligible small and micro enterprises shall be subject to enterprise income tax at a reduced rate of 20%. The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises (Cai Shui [20 14] No.34) stipulates that from 20 16 10/4 to 20 16 February 3/KLOC.
According to Article 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Preferential Income Tax Policies for Small and Low-profit Enterprises (Caishui [20 15] No.34):1October 20 1 5 to 201day to 20 17 3/KLOC-
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Further Expanding the Scope of Preferential Income Tax Policies for Small and Low-profit Enterprises (Cai Shui [2015] No.99): "
1.1October 65438+1October1,2065438+February 3 1, 20 17 years, with annual taxable income ranging from 200,000 yuan to 300,000 yuan (including 300,000 yuan)
4. Can resident enterprises that pay enterprise income tax according to the approved collection method enjoy preferential tax policies for small and micro enterprises?
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Expanding the Scope of 50% Reduction of Corporate Income Tax for Small and Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.6120 15):
From 20 15, 10, 1, 20 17, 12, 3 1, small and low-profit enterprises that meet the prescribed conditions can enjoy the tax [
5. Do small and micro enterprises that meet the prescribed conditions need to file with the competent tax authorities in advance to enjoy preferential income tax policies?
No need to file in advance.
According to Article 2 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Implementation of Expanding the Scope of 50% Corporate Income Tax Collection for Small and Low-profit Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 15):
2. Small-scale and low-profit enterprises that meet the prescribed conditions can enjoy preferential policies for small-scale and low-profit enterprise income tax on their own when paying enterprise income tax quarterly or monthly, without the approval of tax authorities.
Small-scale low-profit enterprises, when making advance payment and final settlement, go through the filing formalities by filling in the column "Number of employees and total assets" in the enterprise income tax return, without special filing. 20 15 before the revision of the enterprise income tax prepayment declaration form, small and meager profit enterprises do not need to provide the information of "number of employees and total assets" when making prepayment declaration.
6. Can small and micro enterprises enjoy relevant preferential policies by prepaying enterprise income tax?
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Expanding the Scope of 50% Reduction of Enterprise Income Tax for Small and Low-profit Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.615), ".
Three. Enterprises enjoy preferential income tax policies for small and meager profit enterprises in advance, and the following provisions apply:
(1) Review the collecting enterprises. In the last tax year, if it meets the requirements of small-scale low-profit enterprises, it shall be handled according to the following circumstances:
The enterprise income tax is paid in advance according to the actual profit, and the accumulated actual profit at the time of advance payment does not exceed 300,000 yuan (inclusive, the same below), so you can enjoy the tax reduction policy of half;
② If the enterprise income tax is paid in advance according to the average taxable income of the previous tax year, the enterprise income tax can be levied at half when it is paid in advance.
(2) Quota collection enterprises. If the last tax year meets the requirements of small and meager profit enterprises and the accumulated taxable income at the time of advance payment does not exceed 300,000 yuan, you can enjoy the tax reduction policy of half.
(3) Quota collection enterprises. If the quota needs to be reduced according to the provisions of preferential policies, it shall be adjusted by the competent tax authorities in accordance with the procedures and levied according to the original methods.
(4) Enterprises that did not meet the requirements of small-scale low-profit enterprises in the last tax year. If the advance payment is expected to meet the requirements of small and low-profit enterprises in the current year, you can enjoy a tax reduction policy of half.
(five) the newly established small enterprises in this year, if the accumulated actual profit or taxable income does not exceed 300 thousand yuan in advance, can enjoy the tax policy of half. "
7. What should small and micro enterprises do if they pay in advance and do not enjoy preferential policies?
Article 4 of the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Expanding the Scope of Collecting Enterprise Income Tax by Half for Small and Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.2014 No.23) stipulates that small and micro enterprises that meet the conditions of enjoying preferential policies but do not enjoy them in advance can enjoy them in a unified way at the time of annual settlement.
8. Small and micro enterprises enjoy preferential policies when paying in advance, but the annual taxable income exceeds the prescribed standards. What should I do?
Article 4 of the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Enlarging the Scope of Collecting Enterprise Income Tax by Half for Small and Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.2014 No.23) stipulates that small and micro enterprises can enjoy preferential policies in advance if they meet the conditions of enjoying preferential policies, but if they exceed the prescribed standards in the annual final settlement, they should pay taxes according to regulations.
(VI) Preferential stamp duty policies
Other preferential tax policies enjoyed by small and low-profit enterprises.
According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption from Stamp Duty for Financial Institutions to Sign Loan Contracts with Small and Micro Enterprises (Cai Shui [2014] No.78): "
1.20165438+1October1201765438+February 3 1 2065438 The loan contract signed between financial institutions and small and micro enterprises is exempt from stamp duty.
II. The identification of the above-mentioned small and micro enterprises shall be carried out in accordance with the relevant provisions of the Notice of the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission and the Ministry of Finance on Printing and Distributing the Provisions on Classification Standards for Small and Medium-sized Enterprises (No.[201] 300 issued by the Ministry of Industry and Information Technology). "