1. Taxable sales behavior of small-scale taxpayers with 3% levy rate is exempt from VAT
According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Small-scale Taxpayers from VAT (Announcement No.15 of the Ministry of Finance and the State Administration of Taxation in 222), from April 1, 222 to December 31, 222, small-scale taxpayers with VAT will be exempted from VAT. Prepayment of value-added tax with 3% withholding rate is applicable, and prepayment of value-added tax is suspended.
To enjoy this preferential tax policy, it should be noted that taxpayers are not allowed to issue special invoices for value-added tax, and the value-added tax should be calculated and paid at the rate of 3%.
2. Small-scale taxpayers are exempt from value-added tax when the taxable sales rate is 5%, and the quarterly amount does not exceed 45, yuan
According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Defining the VAT Exemption Policy for Small-scale Taxpayers (Announcement No.11 of the Ministry of Finance and the State Administration of Taxation in 221), from April 1, 221 to December 31, 222, the monthly sales amount is less than 15, yuan (quarterly taxable sales amount is 45.
Many people think that the policy of exempting small-scale taxpayers from VAT of 45, yuan per quarter is gone, but it is actually wrong. From April 1, 222, small-scale taxpayers will be exempted from value-added tax if their taxable sales with a 3% levy rate do not exceed 5 million yuan (small-scale taxpayers need to register as general taxpayers if their taxable sales exceed 5 million yuan). For those with a 5% levy rate, the original preferential policy will still apply, and the monthly 15, yuan and quarterly 45, yuan will be exempted from value-added tax. It is also noted that those who issue special tickets will not enjoy the exemption policy.
the scope of application of the 5% levy rate mainly includes selling real estate, providing real estate rental services, providing labor dispatch services, and choosing the difference tax for security protection services.
3. Small-scale taxpayers can collect six taxes and two fees by half
According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing the "Six Taxes and Two Fees" Reduction Policy for Small and Micro Enterprises (Announcement No.1 of the Ministry of Finance and the State Administration of Taxation in 222), small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households can reduce the resource tax, urban maintenance and construction tax, real estate tax, urban land use tax and stamp duty within the tax range of 5%.
Small-scale taxpayers and small-scale enterprises with low profits are not the same thing. Small-scale taxpayers are divided from the perspective of value-added tax. VAT taxpayers are divided into small-scale taxpayers and general taxpayers according to the annual taxable sales standards. Small-scale taxpayers whose annual taxable sales (for 12 consecutive months or four quarters) exceed 5 million yuan need to apply to the tax authorities for registration as general taxpayers. If the company has a fixed business place, it can set up account books according to the unified national accounting system, and can provide accurate tax information according to legal and valid vouchers. If it does not exceed 5 million, it can also be directly registered as a general taxpayer.
Small-scale low-profit enterprises are defined from the perspective of enterprise income tax. The criteria for the classification of small-scale low-profit enterprises are companies engaged in industries that are not restricted or prohibited by the state, with total assets of no more than 5 million, employees (including employees who accept labor services) and annual taxable income of no more than 3 million.
Enterprises may belong to both small-scale taxpayers and small and micro enterprises, and enjoy preferential tax policies for small-scale taxpayers and small and micro enterprises.
4. If the monthly sales of small-scale taxpayers do not exceed 1, yuan and the quarterly sales do not exceed 3, yuan, they will be exempted from two fees and one fund (education surcharge, local education surcharge and water conservancy fund)
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Exemption Scope of Relevant Government Funds (Caishui No.12, 216), the monthly sales of monthly taxes will not exceed 1, yuan (the quarterly sales of quarterly taxes will not exceed 1, yuan).
urban maintenance and construction tax, education surcharge and local education surcharge (surcharge) are based on the actual paid value-added tax and consumption tax. If the taxpayer's taxable sales behavior does not involve the taxable scope of consumption tax, the taxpayer enjoys the VAT exemption policies in Articles 1 and 2 above, and the corresponding additional taxes do not need to be paid, so it needs to be declared normally.
5. Where small-scale taxpayers belong to small and micro enterprises, corporate income tax reduction and exemption policy
According to the provisions of Announcement of the Ministry of Finance and the State Administration of Taxation on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (Announcement No.12 of the Ministry of Finance and the State Administration of Taxation in 221) and Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing Preferential Income Tax Policies for Small and Micro Enterprises (Announcement No.13 of the Ministry of Finance and the State Administration of Taxation in 222), The part of the annual taxable income of small-scale low-profit enterprises that does not exceed 1 million yuan shall be included in the taxable income at a reduced rate of 12.5%, and the enterprise income tax shall be paid at the rate of 2%, that is, the tax rate is 12.5 × 2% = 2.5%; If the annual taxable income exceeds 1 million yuan and does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will be paid at the rate of 2%, that is, the tax rate is 25%×2%=5%. For example, if a small and micro enterprise realizes an annual profit of 2.5 million in 222 and the tax adjustment is +3,, the corporate income tax to be paid is: 1 × 2.5%+(25+3-1) × 5% = 65,.
6. Plus deduction of R&D expenses
According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Further Increasing the Pre-tax Plus Deduction Ratio of R&D Expenses of Small and Medium-sized Technology Enterprises (Announcement No.16 of the Ministry of Finance and the State Administration of Taxation, 222), if the R&D expenses actually incurred in the R&D activities of small and medium-sized technology enterprises do not form intangible assets and are included in the current profits and losses, they will be deducted according to the regulations, and will be counted again from January 1, 222. If intangible assets are formed, they will be amortized before tax according to 2% of the cost of intangible assets from January 1, 222.
If small-scale VAT taxpayers meet the requirements of small and medium-sized science and technology enterprises at the same time, please refer to State Taxation Administration of The People's Republic of China, Ministry of Science and Technology and Ministry of Finance, for specific conditions and standards. Measures for the evaluation of small and medium-sized scientific and technological enterprises > Notice of "(National Science Development [217] No.115).
according to the announcement of State Taxation Administration of The People's Republic of China on matters related to the preferential policies for enterprises to declare R&D expenses in advance (State Taxation Administration of The People's Republic of China Announcement No.1, 222), enterprises can choose to enjoy the preferential policies for R&D expenses in the first three quarters of the year when they declare their corporate income tax in the third quarter (quarterly prepayment) or the ninth month (monthly prepayment) in advance in October. If you give up the prepayment stage and enjoy the policy, you can continue to enjoy it until the final settlement.
7, resettlement of disabled workers plus deduction.