Tax Concessions For Small And Micro Enterprises Will Help Enterprises Operate

The Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the Ministry of Finance) and the State Administration of Taxation on further supporting the policy of value added tax and business tax of small and micro enterprises (fiscal 71 [2014]) stipulates that since August 1, 2013, enterprises or non enterprise units with a monthly sales of less than 20 thousand yuan on small scale taxpayers of value added tax have been temporarily exempt from value-added tax. Business tax shall not be levied on enterprises or non enterprise units whose monthly turnover is not more than 20 thousand yuan in business tax payers. From October 1, 2014 to December 31, 2015, small-scale taxpayers with value added tax from 20 thousand yuan to 30 thousand yuan on sales of monthly sales shall be exempt from value-added tax; and taxpayers with sales tax ranging from 20 thousand yuan to 30 thousand yuan shall be exempted from business tax and further increase their interests in small and micro enterprises. According to the notice of the Ministry of Finance and the State Administration of Taxation on temporarily exempting some small and micro enterprises from collecting value-added tax and business tax (Finance and tax [2013] 52

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The notice on the stamp duty policy for the pfer of stocks and shares in the small and medium enterprises share pfer system (fiscal 2014 [47]) and the Ministry of Finance and the State Administration of Taxation on the cancellation of stamp duty on financial institutions and small and micro enterprises signed by the Ministry of Finance and the state Administration of Taxation (fiscal 78 [2014]) stipulates that from November 1, 2011 to December 31, 2017, the loan contract signed by financial institutions and small and micro enterprises is exempted from stamp duty. Since June 1, 2014, the share pfer agreement has been established in the nationwide share pfer system of small and medium-sized enterprises. The stamp duty on Securities (stock) pactions shall be paid by the pferor at the rate of 1 per cent according to the actual paction volume at the time of the book. According to the Ministry of Finance and State Administration of Taxation

The technology service platform of the public service demonstration platform for small and medium-sized enterprises in the eligible countries should be included in the scope of preferential tax policies for import and export of the existing technology development products. The import and export tariffs and import value-added tax and consumption tax shall be exempted from the import and export of scientific and technological development supplies within a reasonable number of countries, which can not be produced in the domestic market or the performance of domestic products can not meet the needs before December 31, 2015.

According to the Circular of the Ministry of Finance and the State Administration of Taxation on the avoidance of relevant government funds for small and micro enterprises (fiscal 2014 [122]), and the reply of the general office of the Ministry of Finance on the three administrative charges related to the avoidance of small and micro enterprises' port fees and other related issues (fiscal tax [2015] 14), it is clearly exempted from small businesses.

Invoice cost, government funds, port charges and so on.

2012] 25, the Ministry of Finance and the State Administration of Taxation on the small and small enterprises preferential tax policies (fiscal 34 [2015]) and the State Administration of Taxation on the implementation of the implementation of the expansion of small and medium-sized enterprises to reduce the scope of corporate income tax issues (State Taxation Administration announcement No. seventeenth in 2015), etc., stipulates that small and medium-sized enterprises credit guarantee agencies before the relevant reserve tax deduction; financial enterprises loans related to agriculture and SME loans loss reserve before tax deduction; from January 1, 2015 to December 31, 2017, the annual taxable income is less than 200 thousand yuan (including 200 thousand yuan) small profit enterprises, their income is reduced to 50%, the taxable income, according to the 20% tax rate to pay corporate income tax. According to the notice of the Ministry of Finance and the State Administration of Taxation on the policy of pre tax deduction for enterprise income tax on the provision of small and medium-sized enterprises' credit guarantee institutions (Finance and taxation [

The Ministry of finance,

The notice of the China Securities Regulatory Commission on the implementation of the relevant issues concerning the dividend policy dividend differential policy of the small and medium enterprises share pfer system related to the individual income tax policy (fiscal 2014 [48]) clearly states that individuals hold shares in the listed company share pfer system of the national small and medium enterprises, and the holding period is less than 1 months (inclusive). The dividends dividends are fully accounted for in the taxable income. If the holding period is between 1 months to 1 years (inclusive), the tax payable should be reduced to 50% according to 50%; if the holding period is more than 1 years, the taxable income will be temporarily reduced to 25% by the tax rate of 25% over the period of 1 years. "(48)".