A, small micro-enterprise how many million tax exemption
According to the relevant provisions of the monthly sales of 20,000 to 30,000 yuan of small micro-enterprises, exempted from the value-added tax of these enterprises. The small micro-enterprise annual taxable income of not more than 1 million yuan of the part, reduced by 25% of the taxable income, at a rate of 20% of the enterprise income tax; for the annual taxable income of more than 1 million yuan of the part but not more than 3 million yuan of the taxable income, reduced by 50% of the taxable income, at a rate of 20% of the enterprise income tax.Small and micro-enterprise identification
The concept of small and micro-enterprises in the tax and other sectors is slightly different, the identification of the main three criteria: 1. total assets, industrial enterprises not more than 30 million yuan, other enterprises not more than 10 million yuan; 2. number of employees, industrial enterprises not more than 100 people, other enterprises not more than 80 million yuan. 3. Tax indicators, annual taxable income of no more than 300,000 yuan. The tax indicators, annual taxable income of not more than 300,000 yuan. Reminder, small and micro-enterprises applicable industries include: agriculture, forestry, animal husbandry, fisheries, industry (including mining, manufacturing, electricity, heat, gas and water production and supply), construction, wholesale trade, retail trade, transportation (excluding railroads), warehousing, postal services, lodging, food and beverage, information transmission (including telecommunications, Internet and related services), software and information technology services, real estate development and development. Information Technology Services, Real Estate Development and Operation, Property Management, Leasing and Business Services, and Other Unspecified Industries (including Scientific Research and Technology Services, Water Conservancy, Environment and Public **** Facilities Management, Neighborhood Services, Repair and Other Services, Social Work, Culture, Sports and Recreation, etc.).Three, small and micro-enterprise tax exemption policy is how to stipulate
Small and micro-enterprise tax exemption policy provisions: Article 28 of the Enterprise Income Tax Law stipulates that: Qualified small and micro-enterprises, a reduction of 20% of the tax rate of enterprise income tax. The State Administration of Taxation on the small-scale taxpayers exempted from the relevant levy management issues of the announcement Article 1, paragraph 1, provides that: small-scale taxpayers incur value-added taxable sales behavior, the total monthly sales do not exceed 100,000 yuan. Paragraph 2: If a small-scale taxpayer has a VAT taxable sales behavior, and the total monthly sales amount is more than 100,000 yuan, but the sales amount of real estate is not more than 100,000 yuan after deducting the sales amount of real estate in the current period, the sales amount of its sales of goods, services, services, and intangible assets is exempted from VAT.