The basic rate of enterprise income tax is 25%. However, if it meets the standards of small and micro enterprises, corporate income tax is preferential:
Standard for small and micro enterprises: enterprises that are engaged in industries not restricted or prohibited by the state and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 and total assets not exceeding 50 million yuan.
The annual taxable income of small and low-profit enterprises does not exceed 6.5438+0 million yuan, and the tax rate is 2.5%;
The part exceeding1000000 yuan but not exceeding 3 million yuan shall be taxed at 10%.
General policy:
1, small-scale taxpayers are exempt from value-added tax.
Enjoy the subject: small-scale taxpayers.
Policy content: According to the announcement number of Ministry of Finance and State Taxation Administration of The People's Republic of China15, in 2022, small-scale VAT taxpayers will be exempted from VAT on taxable sales income at the rate of 3%; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.
Term of application: April 1 day, 2022 to February 3 1 day, 2022.
2. VAT plus deduction policy
Enjoy the subject: ordinary taxpayers in the life service industry.
Policy content: According to Article 7 of the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.2019 of the Ministry of Finance and the Announcement of the General Administration of Taxation of the Ministry of Finance on Defining the Policy of Adding and Deducting Value-added Tax for Life Service Industry (Announcement No.87 of the Ministry of Finance in State Taxation Administration of The People's Republic of China), the current deductible input tax for taxpayers of life service industry continues to be 65,438+.
Term of application: it will be implemented until June 65438+February 3, 20221.
3. VAT refund policy
Enjoy the subject: qualified small and micro enterprises (including individual industrial and commercial households).
Policy content:
① Eligible small and micro enterprises can apply to the competent tax authorities for refunding the incremental tax allowance from April 2022, when they declare the tax period.
(2) Eligible micro-enterprises can apply to the competent tax authorities for a one-time refund of the stock allowance from April 2022, when they declare the tax period.
(3) Eligible small enterprises may apply to the competent tax authorities for a one-time refund of the stock tax allowance from May 2022, when they declare the tax period.
Applicable conditions:
① The tax credit rating is Grade A or Grade B. ..
(2) Within 36 months before applying for tax refund, there is no case of defrauding tax refund, defrauding export tax refund or falsely issuing special invoices for value-added tax.
(3) It has not been punished by the tax authorities more than twice for tax evasion within 36 months before applying for tax refund.
④ Since April 65438 and April 20, 2009, you have not enjoyed the policy of immediate withdrawal, first withdrawal and then return (withdrawal).
Applicable period: April 2022 and May 2022.
4. Preferential policies for enterprise income tax
Enjoy the subject: small and micro enterprises and individual industrial and commercial households.
Policy content:
① According to Announcement No.8 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (202 1), the portion of the annual taxable income of small and low-profit enterprises that does not exceed 1 10,000 yuan shall be included in the taxable income at the reduced rate of 12.5%, and the enterprise income tax shall be paid at the rate of 20%.
On the basis of the current preferential policies, individual income tax will be levied by half on the part of individual industrial and commercial households whose annual taxable income does not exceed 6,543,800 yuan.
② According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing Preferential Policies for Small and Micro Enterprises (2022 13), the portion of the annual taxable income of small and micro-profit enterprises that exceeds 6,543,800 yuan but does not exceed 3 million yuan shall be included in the taxable income at a reduced rate of 25%, and enterprise income tax shall be paid at a rate of 20%.
Enjoy conditions:
Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 and total assets not exceeding 50 million yuan.
Duration of application:
① The execution was terminated on June 365438+February 2022.
② from/kloc-0 in 2022 to/kloc-0 in February 2024.
5, six taxes and two fees halved
Enjoy the theme:
Small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households.
Policy Content: Announcement on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and Micro Enterprises issued by State Taxation Administration of The People's Republic of China stipulates that the above-mentioned taxpayers can reduce or exempt the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within 50% of the tax scope.
Applicable time: 2022 1 October 1 to February 20241.
6, small and medium-sized enterprise equipment income tax according to a certain proportion of one-time deduction.
Enjoy the theme:
Small and medium-sized enterprises.
Policy content:
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the relevant policies for pre-tax deduction of equipment and instruments of small and medium-sized enterprises (AnnouncementNo.: 2005-2007). The Ministry of Finance and State Taxation Administration of The People's Republic of China (2022 12) stipulate that the newly purchased equipment and instruments of small and medium-sized enterprises from 2022 1 to 2022 1 have a unit value of 500. Among them, 100% of the unit value of equipment and appliances with a minimum depreciation period of 3 years stipulated in the implementation regulations of the enterprise income tax law can be deducted before tax in the current year; If the minimum depreciation period is 4 years, 5 years, 10 years, 50% of the unit value can be deducted before tax in that year, and the remaining 50% can be deducted before tax in other years according to regulations.
Enjoy conditions:
Business service industry: there are less than 2,000 employees, or the operating income is less than 654.38 billion yuan or the total assets are less than 654.38 billion yuan.
Applicable period: 2022 1 October 1 to February 20221.
Legal basis:
Enterprise Income Tax Law of People's Republic of China (PRC) (revised 20 18)
Article 8 Expenses refer to the sales expenses, management expenses and financial expenses incurred by an enterprise in its production and operation activities, except the related expenses that have been included in the cost; Loss refers to the loss caused by force majeure factors such as inventory loss, damage and scrapping of fixed assets and inventory, loss of transferred property, loss of bad debts, loss of bad debts and natural disasters in the production and operation activities of enterprises; Other expenditures refer to the reasonable expenditures related to the production and operation activities of enterprises except costs, expenses, taxes and losses.
Article 21 When calculating taxable income, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of tax laws and administrative regulations, it shall be calculated in accordance with the provisions of tax laws and administrative regulations.