Preferential tax policies for small and micro enterprises and small-scale taxpayers in 222

1. Taxable sales of small-scale taxpayers with a 3% levy rate are exempt from VAT?

according to the announcement of the Ministry of finance and the state administration of taxation on exempting small-scale taxpayers from value-added tax (announcement No.15 of the Ministry of finance and the state administration of taxation in 222), from April 1, 222 to December 31, 222, the taxable sales income of small-scale taxpayers with value-added tax shall be exempted from value-added tax; 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.

from April 1, 222, small-scale taxpayers will be exempted from value-added tax for taxable sales with a 3% levy rate of no more than 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, with a monthly levy rate of 15, yuan and a quarterly levy rate of 45, yuan exempted from value-added tax. It is also noted that those who issue special tickets are not allowed to enjoy the exemption policy.

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%.

VAT taxpayers are divided into small-scale taxpayers and general taxpayers according to the annual taxable sales standards. If the annual taxable sales of small-scale taxpayers (for 12 consecutive months or four consecutive quarters) exceed 5 million yuan, they 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 accounting system of the country, 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.

the criteria for the classification of small-scale low-profit enterprises are enterprises 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 dispatch) and annual taxable income of no more than 3 million.

enterprises 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 the Ministry of Finance and the State Administration of Taxation on Expanding the Exemption Scope of Relevant Government Funds (Caishui No.12, 216), the monthly sales of monthly taxes will not exceed 1, yuan (quarterly sales of quarterly taxes).

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 taxpayers of value-added tax meet the requirements of small and medium-sized science and technology enterprises at the same time, the specific conditions and standards can be found in the < 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 the state administration of taxation on matters related to the preferential policies for enterprises to enjoy R&D expenses in advance (Announcement No.1 of the State Administration of Taxation, 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. Additional deduction for resettlement of disabled employees

According to the Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Policies for Enterprise Income Tax on Resettlement of Disabled Employees (No.7 of Caishui, 29), enterprises that resettle disabled employees can deduct 1% of the wages paid to disabled employees when calculating the taxable income.

Resettlement of disabled employees can also reduce the payment amount of disability security fund. If the number of employees in an enterprise exceeds 3, it is necessary to pay the residual security fund. If the disabled employees are resettled according to the specified proportion (1.5%), it is unnecessary to pay the disability security fund. If the resettlement ratio is lower than the specified proportion, You need to calculate and pay the disabled person's security fund according to the following formula:

the annual payment of the residual insurance fund = (the number of employees in the employer last year× 1.5%-the number of employees with disabilities actually arranged by the employer last year )× the average annual salary of employees in the employer last year

Therefore, the resettlement of the disabled can play a preferential role in paying less residual insurance fund.

8. One-time pre-tax deduction for appliances, machinery and equipment less than 5 million yuan

According to the announcement of the Ministry of Finance and the State Administration of Taxation on extending the implementation period of some preferential tax policies (Caishui No.6, 221), the policy of the Notice of the Ministry of Finance and the State Administration of Taxation on Deducting Enterprise Income Tax on Equipment and Appliances (Caishui No.54, 218) is extended to December 31, 223, that is, the unit value is lower than that of the enterprise income tax.

9. One-time pre-tax deduction for equipment and appliances of more than 5 million yuan

According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Policies of Pre-tax Deduction for Equipment and Appliances of Small and Medium-sized Enterprises (Announcement No.12 of the Ministry of Finance and the State Administration of Taxation in 222), if the newly purchased equipment and appliances of small and medium-sized enterprises have a unit value of more than 5 million yuan from January 1, 222 to December 31, 222, they shall be subject to Among them, the implementation regulations of the enterprise income tax law stipulate that the minimum depreciation period is 3 years, and 1% of the unit value can be deducted before tax in the current year; If the minimum depreciation period is 4 years, 5 years and 1 years, 5% of the unit value can be deducted before tax in the current year, and the remaining 5% can be deducted before tax in the remaining years according to regulations.

the minimum depreciation period stipulated in the implementation regulations of enterprise income tax is: the minimum depreciation period of electronic equipment is 3 years; The minimum depreciation period of means of transport other than airplanes, trains and ships is 4 years; The minimum depreciation period of appliances, tools and furniture related to production and business activities is 5; The minimum depreciation period of aircraft, trains, ships, machinery, machinery and other production equipment is 1 years.

1. Preferential treatment of halving the income of individual industrial and commercial households that does not exceed 1 million yuan

Individual industrial and commercial households can be small-scale VAT taxpayers or ordinary taxpayers. According to the 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 (No.12, 221), from January 1, 221 to December 31, 222, individual income tax will be levied by half on the part of the annual taxable income of individual industrial and commercial households that does not exceed 1 million yuan on the basis of the current preferential policies.

individual industrial and commercial households' tax relief = taxable amount of taxable income of individual industrial and commercial households not exceeding 1 million yuan-tax relief of other policies × taxable income of individual industrial and commercial households not exceeding 1 million yuan ÷ taxable income of operating income) ×(1-5%)

11. Full refund of trade union funds

If small-scale taxpayers of value-added tax belong to No.11, 221 of the State Administration of Taxation, The support policy for full refund of trade union funds for small and micro enterprises is from February 1, 222 to January 31, 223 (the time referred to is the period of trade union funds, According to the Notice of the General Office of the All-China Federation of Trade Unions on Continuing to Implement the Trade Union Funding Support Policy for Small and Micro Enterprises

12. Enterprises can enjoy the preferential treatment of halving the vehicle purchase tax when purchasing qualified vehicles

According to the announcement of the Ministry of Finance and the State Administration of Taxation on reducing the vehicle purchase tax for some passenger cars (Announcement No.2 of the Ministry of Finance and the State Administration of Taxation, 222), the purchase date is from June 1, 222 to December 31, 222.

small-scale taxpayers of value-added tax can enjoy a discount of 5% if they purchase vehicles that meet the above conditions, and the payable vehicle purchase tax = excluding the value-added tax ×1%×5%.