1. Small-scale taxpayers with monthly sales less than or equal to 65,438+10,000 yuan are exempt from VAT;

2. For small-scale low-profit enterprises, the part of the annual taxable income that does not exceed 6,543,800 yuan is included in the total tax payment at a reduced rate of 25%, and the tax rate is 20%;

3. For small-scale VAT taxpayers, the property tax and stamp duty can be reduced by less than 50%.

Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.

Small and medium-sized enterprises (SMEs) refer to enterprises established in People's Republic of China (PRC) according to law with relatively small personnel scale and operation scale, including medium-sized enterprises, small enterprises and micro enterprises.

The criteria for the division of medium-sized enterprises, small enterprises and micro-enterprises shall be formulated by the department responsible for promoting the comprehensive management of small and medium-sized enterprises in the State Council in conjunction with the relevant departments in the State Council according to the indicators of employees, operating income and total assets, combined with the characteristics of the industry, and submitted to the State Council for approval.

This kind of enterprise can usually be funded by one person or several people, and the employment and turnover are not large. Therefore, most of them are directly managed by the owners and are less disturbed by the outside world.

Small and medium-sized enterprises are important carriers of mass entrepreneurship and innovation, which play an irreplaceable role in increasing employment, promoting economic growth, scientific and technological innovation and social harmony and stability, and have important strategic significance for national economic and social development.

legal ground

Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises

Article 1 Small-scale VAT taxpayers whose monthly sales are below 654.38 million yuan (inclusive) shall be exempted from VAT. Article 2 The portion of the annual taxable income of small and low-profit enterprises that does not exceed 1 10,000 yuan shall be included in the taxable income at a reduced rate of 25%, and enterprise income tax shall be paid at a rate of 20%; For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.