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List of tax park policies
What do you say about the preferential tax policies for small and micro enterprises in 2022-2023?
Preferential tax policies for small and micro enterprises in 2022-2023;
1. Small and micro enterprises with monthly sales of less than 65438+ 10,000 yuan and small and micro enterprises with quarterly sales of less than 300,000 yuan can be exempted from VAT.
2. The part of small and micro enterprises whose annual tax rate income is less than 6,543.8+0,000 yuan shall be included in the tax revenue at a reduced rate of 25%, and the enterprise income tax shall be paid at a rate of 20%, and the part of 6,543.8+0,000 yuan to 3 million yuan shall be calculated and paid at a rate of 654.38+0%.
Notice of State Taxation Administration of The People's Republic of China on comprehensively promoting the pilot tax collection and management of value-added tax
Article 4 A taxpayer whose annual taxable income does not exceed the prescribed standards, whose financial accounting is perfect and who can provide accurate tax payment information may register with the competent tax authorities as a general taxpayer. Perfecting financial accounting is to set up account books and valid vouchers in accordance with the unified national accounting system and laws.
Article 5 Taxpayers who meet the requirements of ordinary taxpayers shall register their qualifications with the competent tax authorities. Specific measures for registration shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once registered, ordinary taxpayers shall not be converted into ordinary taxpayers.
Article 8 Taxpayers shall conduct financial accounting of value-added tax in accordance with the unified national accounting system.
VAT Refund Policy for Small and Micro Enterprises
Enjoy the subject: qualified small and micro enterprises (including self-employed)
Offer content:
Increase the final value-added tax rebate policy for small and micro enterprises, extend the monthly full tax rebate policy for advanced manufacturing industries to qualified small and micro enterprises (including self-employed), and refund the stock tax of small and micro enterprises at one time.
1. Since April 2022, small and micro enterprises that meet the requirements can apply to the competent tax authorities for refund of the incremental tax allowance.
2. Eligible micro-enterprises can apply for a one-time tax refund to the competent tax authorities from the tax declaration period in April 2022; Since May 2022, eligible small enterprises can apply to the competent tax authorities for a one-time tax refund.
Accelerate the implementation of the tax rebate policy for small and micro enterprises. According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Strengthening the Policy of VAT Refund on Demand (AnnouncementNo. Ministry of Finance and State Taxation Administration of The People's Republic of ChinaNo. 14 in 2022, hereinafter referred to as AnnouncementNo. 14 2022), on the basis of taxpayers' voluntary application, we will speed up the tax refund and actively implement micro-enterprises. Before April 30, 2022, before April 30, 2022 and before June 30, 2022.
Enjoy conditions
Before 65438+February 3 1, taxpayers should meet the following conditions before they can enjoy tax refund:
(1) The tax credit rating is Grade A or Grade B;
(2) There is no act of defrauding retention tax refund, defrauding export tax refund or falsely issuing special invoices for value-added tax within 36 months before applying for tax refund;
(3) Having not been punished by the tax authorities for tax evasion for more than two times within 36 months before applying for tax refund;
(4) From April 2009 1, 2065438, the policy of withdrawal on demand is not enjoyed.
2. Incremental tax allowance, which distinguishes the following situations:
(1) Before the taxpayer gets the one-time stock tax refund, the incremental tax amount is 20 19, which is the new tax amount compared with the final tax amount on March 36.
(2) After the taxpayer gets a one-time stock tax refund, the incremental tax allowance is the final tax allowance.
3 stock tax allowance, distinguish the following situations:
(1) If the final tax amount is greater than or equal to the final tax amount on March 3 1, 2065438+3 1, 20 19 before the taxpayer obtains the one-time stock tax refund; If the final tax amount is lower than that on March 3, 20091day, the final tax amount shall be taken as the final tax amount.
(2) After the taxpayer obtains the one-time stock tax credit, the stock tax credit is zero.
4. Taxpayers should calculate the allowable tax refund according to the following formula:
Allowable refundable incremental tax allowance = incremental tax allowance × composition ratio × 100%.
Allowable stock tax exemption = stock tax exemption × composition ratio × 100%
Special VAT invoices with the words "Special VAT Invoice" (including those deducted during the tax refund application period from April 20 19 to the tax refund application) are all digital. Uniform invoice for tax-controlled motor vehicle sales). Electronic ordinary invoice of highway toll. Special payment letter for customs import value-added tax. The value-added tax indicated on the tax payment certificate accounts for the proportion of the total amount of input tax deducted in the same period.
5. Taxpayers export goods and services. If the methods of tax exemption and tax refund are applicable to cross-border taxable activities, they should apply for tax exemption and tax refund first. After the completion of tax exemption and tax refund, if it still meets the requirements, you can apply for tax refund; If the tax exemption method is applicable, the input tax shall not be used for tax refund.
6.20 1 April 91day, taxpayers who have obtained the tax refund for tax retention shall not apply for the VAT refund policy on demand. Taxpayers can apply for VAT refund after paying all the tax refund in one lump sum before June 365438+1October 3 1 2022.
Taxpayers are entitled to VAT refund upon collection from April 20 19 to April 20 1 year. If the tax refund (exemption) policy is implemented first, the value-added tax can be refunded in one lump sum before 2022 10 to 20 1. After the tax refund (refund) is paid in full, they can apply for tax refund according to the regulations.
7. Taxpayers can choose to apply to the competent tax authorities for tax refund, or they can choose to carry it forward to the next period to continue the deduction. Taxpayers should apply for tax refund after completing the VAT application within the tax declaration period. From April to June, 2022, the application time for tax refund will be extended to the last working day of each month.
Policy basis
1.No. 14 issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on further strengthening the implementation of the final VAT refund policy.
2. Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Accelerating the Implementation of the Final VAT Refund Policy (2022 17)
3. Small and micro enterprises are the general names of small enterprises, micro enterprises and self-employed.
Its definition standard is: it belongs to unrestricted and prohibited industries nationwide, and it has annual tax payment conditions. And meet the following three conditions:
1. The company's tax payable is below 3 million yuan;
2. The company has less than 300 employees;
Total assets are now less than 50 million.
At present, most platforms that provide revolving loan services for small and micro enterprises, such as Du Xiaoman, will effectively implement the call of the state to support small and micro enterprises to get rid of difficulties. Its credit service brand has money to spend and fully supports the production and operation of small and micro enterprises. Most small and micro business owners choose to spend money to meet the turnover needs of small and micro enterprises. It is reported that 70% of Du Xiaoman's credit customers are small and micro business owners. Up to now, Du Xiaoman has cooperated with dozens of financial partners and provided loans of over 654.38 billion yuan to small and micro business owners. Capital turnover can find Du Xiaoman, big brands are more at ease (4)
Preferential tax policies before the end of 2025: Notice [2065438+09] No.22 on further supporting and promoting entrepreneurship and employment of key groups. The supplementary document is delayed until the end of 2025 and can be traced back. To put it bluntly, if an enterprise has poor households employed, it can enjoy the 650 yuan/person/month tax deduction on the basis of social security (which is of great benefit to labor-intensive companies, more than the poor).
Summary of the Latest Preferential Tax Policies in 2022-2023
Announcement on further strengthening the implementation of the tax refund policy at the end of VAT period
Policy points:
Increase the final value-added tax rebate policy for small and micro enterprises, extend the monthly full tax rebate policy for advanced manufacturing industries to qualified small and micro enterprises (including self-employed), and refund the stock tax of small and micro enterprises at one time.
Increase the end-of-term VAT refund policy for manufacturing, scientific research and technical services, electricity, heat, gas and water production and supply, software and information technology services, ecological protection and environmental improvement, transportation, warehousing and postal services (hereinafter referred to as manufacturing), and expand the scope of monthly full tax refund policy for advanced manufacturing to eligible manufacturing and other industries (including self-employed).
New tax policy in 2022-2023
Latest VAT preferential policies:
0 1. VAT exemption preferential policies for small-scale taxpayers.
From April, 20265438 to February, 3, 2022, small-scale VAT taxpayers with monthly sales below 6.5438+0.5 million yuan are exempt from VAT.
Policy basis: Announcement of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Defining the VAT Exemption Policy for Small-scale VAT Taxpayers (State Taxation Administration of The People's Republic of ChinaNo. 1 1, Ministry of Finance of People's Republic of China (PRC)).
02. Continue to implement the preferential policy of exempting the value-added tax from selling tea.
From 202 111October1to 2023 1 February 31,the tea sold by edge-selling manufacturers and distributors is exempt from value-added tax.
The term "edge-selling tea" as mentioned in this announcement refers to the pressed tea with black hair tea, old green tea and black tea powder as the main raw materials, which is exported to border minority areas after fermentation, steaming, crushing or frying.
Policy basis: Announcement on Continuing to Implement the Value-added Tax Policy for Side-selling Tea (Announcement No.4 of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China, 202 1).
03. Continue to implement the preferential policy of exempting specific interest income of financial enterprises from VAT.
Small enterprises, financial enterprises, small enterprises and individual industrial and commercial households are exempt from value-added tax. The implementation period of preferential policies is extended to 65438+February 3, 20231.
What is the new corporate income tax policy for 2022-2023?
Preferential policies for enterprise income tax in 2022-2023 mainly include:
For enterprises, 25% is the most basic tax rate; If the tax payable of small-scale low-profit enterprises is less than 6.5438+0 million, it shall be multiplied by 25% first and then by the corresponding tax rate, and the tax payable shall be greater than 6.5438+0 million and less than 3 million.
The specific calculation method is: multiply it by 50% and then multiply it by the corresponding tax rate. From 202 1, 1, to 1, 2022, 1, February, 3 1, if the annual tax payable of small and meager enterprises does not exceed 1 10,000 yuan, it will be levied by half under the premise of the current preferential policies. Before the actual tax rate is 65438+ 10 month 1 year, the amount of quick deduction 1 ten thousand yuan. The calculation method is to multiply the tax payable by 25% and then 20% for the part of small-scale low-profit enterprises that does not exceed 1 10,000 yuan within the specified time. For the part that exceeds 1 10,000 yuan but does not exceed 3 million yuan, for key high-tech enterprises or recognized technologically advanced service enterprises, it needs to be multiplied by the corresponding tax rate of 15% before multiplying it. "