Henan Tax System For Small And Micro Enterprises To Send "Real Gold And Silver"

In 2015, the goalkeeper of Henan province and the Ministry of land continued to strengthen coordination and cooperation, further intensify policy implementation, improve the timeliness of policy implementation, and fully benefit 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 preferential tax policies to support the development of small and micro enterprises. On the afternoon of April 3rd, Niu Lu, deputy director of the income tax department of the State Taxation Bureau of Henan Province, interpreted the preferential tax policies of small and micro Enterprises promulgated by the State Administration of Taxation and the provincial taxation bureau.

Niu Lu said that small and micro enterprises refer to enterprises that meet the standards set by the tax law. Its characteristics are mainly reflected in "small" and "small profits". In addition to the industries that require no state restrictions and prohibition, the following three standards are included: first, total assets; the total assets of industrial enterprises are not more than 30 million yuan; the total assets of other enterprises are not more than 10 million yuan. Second, the number of employees; the number of employees in industrial enterprises is not more than 100; the number of employees in other enterprises does not exceed 80. Third, tax targets; annual taxable income should not exceed 300 thousand yuan.

The introduction of Niu Lu, a series of support issued by the state in recent years Small and micro enterprises There are two main aspects of the development of tax policy:

First, since 2010, the enterprise income tax has been reduced to half the enterprise income tax preferential policies for eligible small profit enterprises. The scope of the implementation of enterprise income tax preferential policies has been expanded by four times. The latest 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, and the implementation time of preferential policies is from January 1, 2015 to December 31, 2017.

The two is value-added tax and business tax, also issued a series of tax incentives for small and micro enterprises, since November 1, 2011, the state will increase the value added tax and business tax threshold of individual businesses to monthly sales (or turnover) 5 thousand yuan to 20 thousand yuan. Since August 1, 2013, the threshold policy has been adjusted to 20 thousand yuan, and the scope of application has been extended to small-scale taxpayers with value-added tax and enterprises or non enterprise units paying business tax. Since October 1, 2014, small and micro enterprises have increased their monthly tax-free sales (turnover) from 20 thousand yuan to 30 thousand yuan.

Niu Lu said that in order to ensure the full and effective implementation of tax preferential policies for small and micro enterprises in Henan Province, the local tax authorities of the whole province should strengthen coordination and careful deployment, and ensure that every small and micro enterprise enjoying tax preferences should "enjoy the knowledge" through measures such as extensive publicity, optimization of services and supervision and implementation. In 2014, small and micro enterprises in Henan enjoyed various tax benefits of 6 billion yuan, of which 111 thousand taxpayers enjoyed relief. Income tax A discount of 325 million yuan, 741 thousand taxpayers (including individuals) enjoy a value-added tax deduction of 3 billion 930 million yuan, 268 thousand taxpayers (including individuals) enjoy a reduction of business tax concessions 1 billion 720 million yuan, small and micro enterprises tax concessions for millions of taxpayers to send real gold and silver, so that taxpayers really bathing the tax policy of spring breeze.

First, continuous and extensive publicity to ensure that every small and micro enterprise should "enjoy the knowledge". Using various channels to carry out publicity and publicity of tax incentives for small and micro enterprises, the publicity level reached 100%. At the same time, the provincial and local tax departments jointly published the "small and micro enterprises' preferential tax policy brochure", which was delivered to every small and micro enterprise free of charge.

Two, we should do well in the whole process of services so that small and micro enterprises will enjoy preferential policies without leaving home. Using information technology to carry out the declaration reminder, to each household enterprise preferential policy "electronic physical examination" and "scanning", declare software automatically identify taxpayer small and micro enterprise identity, to the eligible enterprise initiative prompts can enjoy preferential policies, automatic calculation of tax deduction, tax incentives. Small and micro enterprises do not need extra information to enjoy preferential tax incentives. Taxpayers can directly enjoy tax preferences at home through online declarations, and the tax system automatically receives them.

Three, conscientiously fulfill their duties and fulfill their responsibilities. policy Implementation of the last mile. The implementation of preferential tax policies for small and micro enterprises will be regarded as the first inspector of taxation departments this year, so as to strengthen supervision and assessment and prevent policy scaffolding obstruction. We should set up preferential policies for small and micro enterprises and implement Advisory Service posts in the tax service hall. Depending on the 12366 hotline and the tax bureau's "mailbox", the taxpayer's complaints will be accepted. Once the taxpayers reflect that they should not enjoy the preferential tax policies, the competent tax authorities should be responsible for the whole process and track the services in a timely manner to ensure that preferential policies are put in place.