In recent years, affected by the current slowdown in economic growth at home and abroad, small and micro enterprises are facing problems such as high operating pressure, rising costs and difficult financing. Therefore, the market pressure of small and micro enterprises is also great, so the state also has corresponding policies to alleviate the difficulties brought about by the big environment.

First, how to fill in the tax-free declaration form for small and micro enterprises

Assuming that an enterprise meets the requirements of small-scale low-profit enterprises, the annual taxable income calculated in 20 19 years is 2.8 million yuan. According to this preferential policy, the calculation method of tax payable in the current year is as follows:

Taxable amount = [100× 25%+(280-100 )× 50% ]× 20% = 23 (ten thousand yuan)

It mainly involves filling in the following statements:

Basic information table of annual tax return of enterprise income tax (A000000)

People's Republic of China (PRC) Annual Enterprise Income Tax Return (Class A) (A 100000)

List of preferential income tax relief (A 107040)

Small and low-profit enterprises are exempt from reporting:

General enterprise income list (A 10 10 10),

Financial enterprise income list (A 10 1020),

General enterprise cost schedule (A 1020 10),

Expenditure list of financial enterprises (A 102020),

List of revenue and expenditure of public institutions and non-profit organizations (A 103000),

Schedule of expenses for the period (A 104000).

In addition to the above items, small and low-profit enterprises can choose forms to fill in according to their own operating conditions. Nothing specified in the form has happened, so there is no need to fill it in.

Second, what are the standards for small and micro enterprises?

1, the total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed100000 yuan;

2. The number of employees shall not exceed 100 in industrial enterprises and 80 in other enterprises;

3, tax indicators, the annual taxable income does not exceed 300 thousand yuan.

Third, the characteristics of small and micro enterprises

First of all, they are numerous and widely distributed. According to relevant statistics, there are a large number of small and micro enterprises. At present, there are about 50 million small and medium-sized enterprises in China, accounting for 99% of the total number of enterprises, most of which are small and medium-sized enterprises. In cities, towns, rural areas and other vast areas, small and micro enterprises can be seen everywhere and widely distributed.

Second, there are few self-owned funds, small assets, weak anti-risk ability, short life cycle, relatively simple operation, high market elimination rate and high operational risks.

Third, there are few collateral that meets the guarantee requirements, and customers generally have no loan relationship with banks.

Fourth, most of them are family-run management, with imperfect corporate governance, relatively informal management and lack of long-term planning.

Fifth, information asymmetry, general lack of formal financial records, the vast majority of statements without external audit, accounting information is seriously distorted.

Sixth, most of them are concentrated in traditional industries such as small-scale processing and manufacturing, retail trade and catering services, and their operating conditions are quite different. I hope how to fill in the tax-free declaration form for small and micro enterprises, what are the standards for small and micro enterprises, and the characteristics of small and micro enterprises will be helpful.

Legal objectivity:

Article 54 of the Enterprise Income Tax Law of People's Republic of China (PRC) shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.