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How to apply for preferential tax policies in Shanghai

1. What are the preferential tax policies for small and micro enterprises in Shanghai?

According to relevant laws and regulations, the preferential tax policies for small and micro enterprises in Shanghai include

(1) Strengthen the tax reduction policy;

(2) Strengthen the tax reduction policy; Reduce the production and operation costs of enterprises;

(3) explore domestic and foreign markets;

(4) improve the systematic ability of small and medium-sized enterprises;

(5) Strengthening the financing service for SMEs;

(6) Improve the service for small and medium-sized enterprises.

Legal basis: Article 1 of the Preferential Tax Policies for Small and Micro Enterprises in Shanghai increases the tax reduction policy and implements the national tax reduction policy. The policy of reducing or exempting general taxpayers' value-added tax and public transportation, catering and accommodation, tourism and entertainment, culture and sports will be extended to the end of 2022. The income tax of small and low-profit enterprises can be postponed to the first filing period in 2023.

2. What are the preferential tax policies for Chongming Island in Shanghai?

1. Value-added tax of registered companies in Chongming, Shanghai: Ordinary companies registered in Chongming get a high tax rebate from the local government to entrepreneurs every year, and generally can refund 40-45% of the company's value-added tax:

2. Corporate income tax of registered companies in Chongming, Shanghai: For corporate income tax refund, Shanghai Chongming Company can generally refund 16- 18% corporate income tax.

3. VAT of registered companies in Chongming, Shanghai: For companies registered in Chongming Island, Shanghai, the VAT refund is generally around 7%-9%.

Preferential tax policies for sole proprietorship enterprises in Shanghai in 2022;

1. The approved levy only supports 1.8 million/year)

2. VAT: 3% (30-50% reward)

3. Surcharge VAT 12%, halved in a small scope)

4. The specific algorithm of each tax is as follows (annual turnover of 4 million):

Individual tax: including tax 4 million) * 10% (industry profit rate) *30% (corresponding tax rate of five-level progressive system) -40%.05 million (quick deduction) = 1 10,000.

Value-added tax: 4 million yuan (including tax) * actual tax payment after 30% of local retention is rewarded) = 1 10,000 yuan.

Additional tax: including tax 4 million) * 1 10,000.

3. What are the preferential policies for Shanghai registered companies to apply for high-tech enterprise tax?

1. Tax rate: domestic income. Overseas income shall be paid at the tax rate of 15%;

2. Income category: technology transfer income, which is exempted if the annual income does not exceed 5 million yuan; If the annual income exceeds 5 million yuan, it will be halved;

3. Deduction items and standards:

(1) Fixed fund, the price does not exceed 5 million yuan, one-time deduction; If the price exceeds 5 million yuan, depreciation shall be deducted;

(2) R&D expenses are included in the current profits and losses, and deducted by 75% of the expenses; Capitalization is included in intangible assets, and pre-tax amortization is deducted from 175% expenses;

(3) If the employee's education expenditure is less than 8% of the total wages and salaries, it can be deducted at one time, and if it exceeds 8% of the total wages and salaries, it will be deducted in future years.

(4) Special deduction items, the investment subject is venture capital enterprises, the investment method is equity investment, and the investment target is unlisted small and medium-sized high-tech enterprises. If the investment period is more than 2 years and the shareholding is over 2 years, 70% of the original investment amount will be deducted, and it will be deducted year by year after the deduction is insufficient.

(5) make up for the loss. If the losses are not made up five years before the qualification, they will be made up and deducted 10 years after approval.

Preferential Tax Policies for Entrepreneurial Units and Personnel in Shanghai from 2022 to 2023

Legal basis: Announcement of Shanghai State Taxation Bureau on the Specific Implementation of Preferential Tax Policies for Supporting and Promoting Entrepreneurial Employment of Key Groups states that qualified companies can absorb the tax of qualified units and personnel.

Eligible enterprises include commercial enterprises, service enterprises and small business entities with processing attributes (hereinafter referred to as processing attributes). Service-oriented enterprises refer to enterprises and local private non-enterprise units engaged in business activities stipulated in the current VAT "service industry" tax item "Provisional Regulations on the Registration and Management of Non-enterprise Units" (the State Council Decree No.2565438 +0).

Qualified personnel refer to those who have registered unemployment in public employment service institutions of human resources and social security departments for more than one year, and hold the Employment Unemployment Registration Certificate (Note) and corporate tax policies.