1. Small and micro enterprises that respond positively to the general taxpayers can enjoy half the collection of six taxes and two fees.

For small and micro enterprises among general taxpayers, the state will fully refund the remaining tax credits before June this year.

For small and medium-sized technology companies that are generally subject to tax, the R&D expenses will increase from 75% to 100%.

For small and micro enterprises that are generally taxed, the income tax for profits within 1 million yuan is 2.5%, and for the part between 1 million and 3 million, the income tax is directly paid at 5%, which reduces the income tax for small and micro enterprises among general taxpayers.

burden.

2. Analysis General taxpayers refer to taxpayers whose annual value-added tax sales (hereinafter referred to as annual taxable sales, including all taxable sales in a calendar year) exceed the standards for small-scale taxpayers stipulated by the finance and taxation authorities of the State Council.

people.

3. What taxes do general taxpayers need to pay?

1. Value-added tax payable; 2. Corporate income tax; 3. Personal income tax; 4. Stamp duty; 5. Education surcharge; 6. Local education surcharge; 7. Water conservancy fund; 8. Trade union reserve fund; 9. Disability security fund

(Payable three years after establishment); 10. Urban maintenance and construction tax.