Expand The Scope Of Implementation Of Small And Small Enterprise Income Tax Preferential Policies

Small and micro enterprises are the main force of development, the main channel of employment and the important source of innovation. They play a vital role in promoting entrepreneurship and innovation, stabilizing economic growth, stabilizing and expanding employment.

At present, the economic environment at home and abroad is still very complex. In order to maintain steady and rapid economic development, we need to give full play to the positive role of small and micro enterprises.

In recent years, the state has paid close attention to the development of small and micro enterprises, and has issued a series of support for the development of small and micro enterprises.

Policy.

Since the tax law stipulates that the corporate income tax rate will be reduced from statutory 25% to 20%, since 2010, half of the small and meager profits enterprises have been levied on a preferential tax policy for enterprise income tax.

In addition to this policy adjustment, the state has expanded the scope of the implementation of the enterprise income tax preferential policy by four times, and continuously increased the tax support for small and small profit enterprises.

By further reducing the tax burden of small and micro enterprises, we constantly enhance the ability of small and micro enterprises to cope with market risks, boost the healthy development of small and micro enterprises, and arouse the upsurge of public entrepreneurship and innovation.

The main content of this preferential policy is to extend the standard of half taxation for small profit enterprises from below 100 thousand yuan of annual taxable income to less than 200 thousand yuan.

The implementation time of preferential policies is from January 1, 2015 to December 31, 2017.

In order to further expand the scope of the implementation of the preferential policies for enterprise income tax cut by small and small profit enterprises, in order to implement the policy spirit of the State Council and bring the relevant policy contents to the ground as soon as possible, in March 13th, the General Administration of Taxation and the Ministry of Finance jointly issued the notice of the Ministry of Finance and the State Administration of Taxation on the preferential policies for enterprise income tax with a small profit margin, and made clear the specific contents of the relevant policies.

In March 18th, the State Administration of Taxation issued the "state" in order to solve the specific operation and management problems.

The notice on expanding the scope of enterprise income tax reduction by a small profit margin enterprise has made detailed provisions on the implementation of the specific collection and management.

At the same time, the State Administration of Taxation has taken the initiative to introduce ten measures in four aspects on the basis of last year's measures, including measures to carry out policy publicity, strengthen business training, simplify the filing procedures, improve tax filing software and optimize tax services.

The small profit enterprises mentioned in this article refer to the small profit enterprises that conform to the enterprise income tax law and its implementing regulations.

The characteristics of small profit enterprises are mainly reflected in "small" and "small profits".

In addition to the requirements for industries which are not restricted or prohibited by the state, there are three standards: the total assets, the total assets of industrial enterprises no more than 30 million yuan, the total assets of other enterprises not exceeding 10 million yuan; two, the number of employees, the number of employees in industrial enterprises not exceeding 100, the number of other enterprises employing no more than 80; three is the tax target, and the annual taxable income is not more than 300 thousand yuan.

The number of employees in the small profit enterprise standard includes the number of employees who establish labor relations with enterprises and the number of labor dispatched by enterprises.

The number of employees and total assets should be determined according to the monthly average value of the whole year according to the quarterly average value of the whole year.

The specific calculation formula is as follows:

Quarterly mean = (beginning of season + end of season) 2

The quarterly average is the sum of the quarterly average of 4.

In the case of intermediate opening or termination of operation in the year, the above relevant indicators shall be determined as a tax year with its actual operating period.

The scope of implementation of this small and small profit tax policy will continue to apply to small and small enterprises that have approved corporate income tax.

Specifically, it includes enterprises that meet the requirements of small and small profit enterprises, adopt fixed rate taxation and fixed tax to pay enterprise income tax.