Some Measures Of Shenzhen Local Taxation Bureau To Support The Healthy Development Of Small And Micro Enterprises

< p > deep tax issue [2013] 261, < /p >.

< p > organs, offices and grass-roots Bureaus: < /p >

< p > we hereby print and distribute the measures of Shenzhen Local Taxation Bureau to support the healthy development of small and micro enterprises, please comply with them.

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< p > please reply to the Municipal Bureau in case of problems encountered during implementation.

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< p > Shenzhen Local Taxation Bureau < /p >

< p > December 17, 2013 < /p >.

< p > < a > href= > http://www.91se91.com/news/index_p.asp > > Shenzhen > /a > the Local Taxation Bureau's measures to support the healthy development of small and micro enterprises < /p >

< p > to implement the State Council's opinions on further supporting the healthy development of small and micro enterprises (Guo Fa [2012] 14) and the regulations on the development of small and medium-sized enterprises in the Shenzhen Special Economic Zone, to create a tax environment conducive to the development of small and micro enterprises, and give full play to the important role of small and micro enterprises in promoting technological innovation, promoting the development of strategic emerging industries and speeding up the optimization and upgrading of the economic structure. According to the measures of Shenzhen Municipality on supporting the healthy development of small and medium sized enterprises (No. 56, 2013), the following measures are proposed.

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< p > 1, support a href= "http://www.91se91.com/news/index_q.asp" > small and micro enterprises < /a > bigger and stronger < /p >

< p > (1) to implement special tax preferential policies for small and micro enterprises.

Small and micro businesses with a monthly turnover of not more than 20 thousand yuan shall be exempted from business tax.

Small and small enterprises that meet the requirements shall be subject to enterprise income tax at a tax rate of 20%.

For small small profit enterprises with annual taxable income less than 60 thousand yuan, their income is reduced by 50% to the taxable income, and the enterprise income tax is paid at 20% tax rate.

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< p > (two) small and micro enterprises that have difficulties in paying property tax and urban land use tax can be reduced or exempted from property tax and urban land use tax after examination and approval by the competent tax authorities.

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< p > two, supporting small and micro enterprises financing and financing < /p >

< p > (three) supports the establishment of credit guarantee system for small and micro enterprises.

The establishment of a small and micro enterprise financing for the establishment of the national pilot range of non-profit small and micro enterprises credit guarantee, credit guarantee or re guarantee business income (excluding credit rating, consulting, training and other income) obtained by the re guarantee agency, will be exempt from business tax within 3 years.

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< p > (four) support small and micro enterprises < a href= "http://www.91se91.com/news/index_cj.asp" > Loan < /a >.

From November 1, 2011 to October 31, 2014, the loan contract signed between financial institutions and small and micro enterprises will be exempted from stamp duty.

Support small loan companies to enjoy the financial industry tax policy, allowing small loan companies to set up the loan loss reserve at the forefront of income tax.

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< p > (five) support venture capital institutions to invest in small and micro enterprises.

If a venture capital enterprise invests in an unlisted small and medium-sized high-tech enterprise for more than 2 years (including 2 years) in the form of < a href= "http://www.91se91.com/news/index_cj.asp" > equity investment < /a >, it can deduct the taxable income of the venture capital enterprise in accordance with the 70% of its investment amount in the year when the equity holding is 2 years.

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< p > three, promoting pformation and upgrading of small and micro enterprises and innovative development < /p >

< p > (six) support the establishment of high-tech enterprises.

According to the relevant state departments, the small and micro enterprises are regarded as high-tech enterprises, and the enterprise income tax is reduced by 15% a href= "http://www.91se91.com/news/index_cj.asp" > preferential tax rate < /a >.

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< p > (seven) encourage small and micro enterprises to increase R & D investment.

In order to develop new technology, new products and new technology, small and micro enterprises should not deduct the intangible assets into the profits and losses of the current period. According to the actual deduction of the regulations, they will be deducted according to the 50% deduction of the research and development expenses. The intangible assets will be amortized according to the intangible assets cost of 150%.

The basic old-age insurance premiums, basic medical insurance (rest assured) fees, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds can be deducted by small and micro enterprises for R & D personnel.

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< p > (eight) supports the establishment of software enterprises.

Small and micro enterprises are newly established software manufacturing enterprises. After their recognition, the enterprise income tax is exempt from the first and second years from the profit making year, and the enterprise income tax is reduced by half from third to fifth years.

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< p > (nine) encourage small and micro enterprises to pfer technology.

The income from technology pfer of small and micro enterprises shall be exempted from enterprise income tax in a taxable year, and the enterprise income tax shall be levied at a cost exceeding 5 million yuan in 5 million.

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< p > (ten) encourage small and micro enterprises to update their equipment.

Small and micro enterprises, because of technological progress, and products with fixed assets that are faster and faster, can be reduced to years of depreciation or accelerated depreciation.

When the enterprise purchases and uses the special equipment such as environmental protection, energy saving, water saving and safety production stipulated in the preferential list of enterprise income tax, 10% of the investment amount of the special equipment can be credited from the tax payable in the current year. Those who fail to make the credit can be credited in the next 5 tax years.

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< p > four, encourage small and micro enterprises to resettlement employment < /p >

< p > (eleven) for small business entities with processing properties, such as business enterprises and service enterprises (except advertising, housing intermediaries, pawnshops, sauna, massage, oxygen bars), and labor and employment service enterprises, in the newly increased posts, the new employment and unemployment registration forms were recruited in the newly increased positions, and the labor contracts signed for more than 1 years and the payment of social security fees were paid according to law. Within 3 years, the sales tax, urban maintenance and construction tax, education fee surcharge and enterprise income tax concessions were reduced in proportion to the actual number of recruited people.

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< p > (twelve) for the small and micro enterprises (including welfare enterprises, blind massage organizations, medical treatment institutions and other units) that provide disabled persons, the income from the "service industry" tax items (excluding advertising) is 50% of the business income of value-added tax and business tax, and the business tax shall be reduced according to the number of disabled persons actually placed.

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< p > five, optimize the tax service of small and micro enterprises < /p >

< p > (thirteen) streamlining tax registration and cancellation procedures.

In accordance with the reform of the commercial registration system, the process of tax registration is simplified, and the information is streamlined. In the establishment and change of the tax registration business, the taxpayer is no longer required to provide the registration address and the production, business address and other site proof materials.

A simple cancellation procedure shall be applied to individual industrial and commercial households who collect and identify small accounts, and the audit procedures should be applied to the small profit enterprises that meet the requirements of the enterprise income tax law last year.

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< p > (fourteen) simplifying examination and approval and filing matters.

The small and micro enterprises that cancel the examination and approval and record management and allow the monthly turnover of not more than 20 thousand yuan will be exempted from business tax directly, allowing small and small profit enterprises to meet the requirements to file the tax automatically according to the low income tax rate.

Implementing small and micro enterprise logo management to facilitate small and small profit enterprises to enjoy low income tax preferential benefits automatically. For small and small enterprises eligible for the previous year, the income tax will be prepaid at low tax rates this year.

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< p > (fifteen) simplified tax payment period and widening the scope of joint tax collection.

For enterprises with an annual turnover of not more than 5 million yuan, quarterly declaration, payment of business tax and additional taxes and fees shall be implemented.

The state tax bureau is entrusted to collect the local taxes and fees of individual businesses on a regular basis.

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< p > (sixteen) rely on information technology to improve the landing mechanism of preferential policies.

The implementation of preferential policy risk management, monitoring and analysis of the implementation effect of the policy, through the implementation of the policy assessment, to ensure that small and micro enterprises preferential policies in place.

Tax service platform is used to provide tax alerting, risk warning, survey feedback, policy propaganda and other services for small and micro enterprises.

The enterprise shall be free from the cost of invoicing invoices, and provide online purchase invoices for small and micro enterprises that purchase invoices.

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< p > (seventeen) increase policy publicity.

Relying on "taxpayer school", we should strengthen financial and tax training and guidance for small and micro enterprises, guide small and micro enterprises to standardize financial accounting and pay attention to tax risk prevention.

We will compile and distribute free tax guidelines for small and micro enterprises, and accurately interpret policies.

Set up the topic of "small and micro enterprise policy" on the local tax website and the print media tax special issue, timely release the latest announcements, tax guides and hot topics.

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