Tax Planning For Small And Micro Enterprises: Full Tax Preference Policy

In order to support the development of small and micro enterprises, the state has issued a series of preferential tax policies to help small and micro enterprises develop and benefit mainly from small and micro enterprises. How to make good use of the preferential tax policies provided by the state is an important topic for small and micro enterprises to study.

The tax preferential policies suitable for small and micro enterprises involve a very wide range. The use of preferential tax policies for tax planning is in line with the state's macro policy and legislative intent, and the lowest tax related risk is the most important way of tax planning for small and micro enterprises.

Common tax incentives, such as the income of small and micro enterprises engaged in agriculture, forestry, animal husbandry and fishery projects, can be exempted from or reduced to enterprise income tax in accordance with the state regulations. Small and micro enterprises are exempt from business tax for their technology spanfer, technology development business and related technical advisory and technical services business income; the income from domestic services provided by domestic and small enterprises in September 30, 2014 before the domestic service provided by staff housekeeping staff is exempt from business tax.

At the same time, in the preferential policies, it is easy to find the favor of the state to international spanport service and energy conservation service companies. Small and micro enterprises that provide international spanport services are exempt from business tax. For the eligible energy saving service companies, the business tax taxable income obtained from the implementation of the contract energy management project shall be temporarily exempted from business tax.

Countries such as Tax administration About Corporate income tax Article eighth: "according to the twenty-first provision of the enterprise income tax law", according to the provisions of the enterprise income tax law, the expenses that have been recognized by enterprises in accordance with the financial accounting system and actually in the financial accounting treatment, and those that have not exceeded the pre tax deduction scope and standard stipulated in the enterprise income tax law and the relevant tax laws and regulations, can be deducted from the enterprise's actual accounting treatment and deducted before the enterprise income tax, and the amount of taxable income shall be calculated.

That is to say, according to the spirit of Announcement No. 15, Small and micro enterprises When calculating taxable income, the accounting standards for small enterprises are inconsistent with the provisions of tax laws and administrative regulations, and shall be calculated in accordance with the provisions of tax laws and administrative regulations.

If the expenses recognized by the small and micro enterprises in accordance with the guidelines do not exceed the standards and scope of the tax law (such as the choice of depreciation years), in order to reduce the adjustment of accounting and tax law differences and facilitate tax collection and management, small and micro enterprises can only make adjustments according to the expenses recognized by the accounting standards for small enterprises, and can not be adjusted during tax treatment. According to the principle of tax collection and management, when selecting accounting policies for small and micro enterprises, the maximum allowable deduction standard (such as the minimum depreciation years) permitted by the tax law should be used as far as possible.