The taxes of small and micro enterprises managed by the local tax include business tax, stamp duty, corporate income tax and fund fees. In order to allow taxpayers to better understand the preferential tax policies for small and micro enterprises and enjoy various tax benefits in a timely manner, the Jiangsu local tax official released the tax bureau cadres

A transcript of the interview, providing a detailed explanation of the preferential policies on business tax and fund fees for small and micro enterprises.

1. What are the preferential policies regarding business tax and fund fees?

In terms of business tax, the "Announcement of the State Administration of Taxation on Issues Concerning the Exemption of Value-Added Tax and Business Tax for Small and Micro Enterprises" clarifies that for small-scale VAT taxpayers (including individual industrial and commercial households, other individuals, enterprises and non-enterprise units), monthly sales

Those whose monthly turnover or turnover does not exceed 30,000 yuan (inclusive) can enjoy the preferential policy of exempting value-added tax; for business tax taxpayers (including individual industrial and commercial households) whose monthly turnover does not exceed 30,000 yuan (inclusive)

, other individuals, enterprises and non-enterprise units) are exempt from business tax.

In terms of fund fees, according to the Provincial Department of Finance and the Provincial Local Taxation Bureau's "Notice on Announcement of the Exemption and Exemption of Some Government Funds for Small and Micro Enterprises", starting from January 1, 2015, small and micro enterprises will be exempted from flood control and security funds, and other funds will be exempted.

Flood control and security funds collected by enterprises are halved according to the current standards; from January 1, 2015 to December 31, 2017, small and micro enterprises are exempted from education surcharges, local education surcharges, cultural undertakings construction fees and employment guarantees for the disabled

4 government funds including gold.

2. My unit is an individual industrial and commercial household. I would like to know when the preferential business tax policy will start?

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Further Supporting Value-Added Tax and Business Tax Policies for Small and Micro Enterprises", from October 1, 2014 to December 31, 2015, from October 1, 2014 to 2015

On December 31, business tax taxpayers with a monthly turnover of 20,000 to 30,000 yuan will be exempted from business tax.

The scope of this policy covers small and micro enterprises, individual industrial and commercial households and other individuals.

3. Our unit has both value-added tax business and business tax business. How can we enjoy the preferential policies for small and micro enterprises?

Taxpayers with both VAT taxable items and business tax taxable items are both VAT taxpayers and business tax taxpayers. In order to support the development of small and micro enterprises, the State Administration of Taxation’s "Exemption of VAT and Business Tax for Small and Micro Enterprises"

The Announcement on Relevant Issues clearly clarifies that taxpayers separately calculate the sales of value-added tax taxable items and the turnover of taxable items of business tax, and enjoy respectively the exemption from VAT and the monthly

A preferential policy of exempting business tax from business tax if the turnover does not exceed 30,000 yuan (tax payment on a quarterly basis is 90,000 yuan).

If a small-scale VAT taxpayer concurrently engages in business taxable items, the sales volume of the VAT taxable items and the turnover of the business taxable items shall be calculated separately. If the monthly sales volume does not exceed 30,000 yuan, the value-added tax shall be exempted;

Business tax is exempted if the business does not exceed 30,000 yuan.

4. If the number of employees exceeds 80 (inclusive) and all other conditions meet the criteria of a small and low-profit enterprise, is it still considered a small and micro enterprise?

It depends on the industry you are engaged in. The standards for the number of employees in industrial enterprises and commercial enterprises are different. (1) For industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do 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 exceed 10 million yuan.