One,
value-added tax
Second,
business income tax
Reduce the tax rate by 20%
Deduct 50% into taxable income.
Third,
Cultural undertaking construction fee
Fourth,
Administrative fees
value-added tax
May 1 day before the camp reform.
20 17 years1February 3 1 days ago
Small-scale VAT taxpayers and business tax taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan, the same below) shall be exempted from VAT or business tax. Among them, small-scale VAT taxpayers and business tax taxpayers with a tax payment period of 1 quarter are exempted from VAT or business tax if their quarterly sales or turnover does not exceed 90,000 yuan.
Enterprises or non-enterprise units whose monthly sales of small-scale VAT taxpayers do not reach 20,000 yuan shall be exempted from VAT.
Small-scale taxpayers with monthly sales of 20,000 yuan (inclusive) to 30,000 yuan are exempt from VAT.
After May 1 day camp reform,
Small-scale taxpayers of value-added tax shall separately account for the sales of goods, processing, repair and replacement services, and sales of services and intangible assets. The monthly sales of small-scale VAT taxpayers selling goods and providing processing, repair and replacement services shall not exceed 30,000 yuan (paying 90,000 yuan quarterly), and the monthly sales of sales services and intangible assets shall not exceed 30,000 yuan (paying 90,000 yuan quarterly), from May/June 1 day to 20 17 years/Kloc-0.
II. For small-scale VAT taxpayers who file quarterly tax returns, if the actual operating period is less than one quarter, the sales quota of small and micro enterprises that can enjoy the VAT exemption policy in the current period shall be calculated based on the actual operating month.
Other individuals rent real estate in the form of advance payment, and the rental income obtained in advance can be equally shared during the lease period corresponding to the advance payment. If the monthly rental income after sharing does not exceed 30,000 yuan, small and micro enterprises can enjoy the preferential policy of exemption from value-added tax.
According to the current regulations, small-scale VAT taxpayers who apply the VAT difference collection policy will determine whether they can enjoy the VAT exemption policy below 30,000 yuan (paying 90,000 yuan quarterly) based on the sales before the difference.
Document basis:
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Temporary Exemption of Some Small and Micro Enterprises from VAT and Business Tax (Cai Shui [2013] No.52)
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Further Supporting the VAT and Business Tax Policies of Small and Micro Enterprises (No.714 of Caishui [20])
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Further Supporting Value-added Tax and Business Tax Policies for Small and Micro Enterprises (State Taxation Administration of The People's Republic of China Announcement No.57 of 20 14)
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Continuing to Implement VAT and Business Tax Policies for Small and Micro Enterprises (Cai Shui [2015] No.96)
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Cai Shui [2016] No.36)
Announcement of State Taxation Administration of The People's Republic of China on clarifying some issues concerning the collection and management of the pilot reform of the camp (State Taxation Administration of The People's Republic of China Announcement No.2016 No.26)
business income tax
Reduce the tax rate by 20%
Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%.
Eligible small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
1. industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
2. For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed10 million yuan.
Document basis:
Article 28 of the Enterprise Income Tax Law
Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law
Deduct 50% into taxable income.
From 20 15 year 1 month 1 day to 20 17 year1February 3 1 day, the annual taxable income of small and meager profit enterprises is reduced by 50.
From 20 15 year 10 month 1 day to 20 17 year1February 3/kloc-0 day, for small profit-making enterprises with annual taxable income between 200,000 yuan and 300,000 yuan (including 300,000 yuan),
Small-scale low-profit enterprises refer to small-scale low-profit enterprises that comply with the Enterprise Income Tax Law of the People's Republic of China and its implementing regulations.
Document basis:
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Preferential Policies for Small Profit-making Enterprises (Caishui [20 15] No.34) and Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Implementing and Expanding the Scope of Half-collecting Enterprise Income Tax for Small Profit-making Enterprises (State Taxation Administration of The People's Republic of China Announcement No.2015).
Notice on Further Expanding the Scope of Preferential Income Tax Policies for Small-scale Low-profit Enterprises (Caishui [20 15] No.99) and Announcement of State Taxation Administration of The People's Republic of China on Implementing Issues Related to Further Expanding the Scope of Reducing the Income Tax by Half for Small-scale Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.615).
Cultural undertaking construction fee
From 20 15 year 1 month 1 day to 20 17 year1February 3 1 day, the monthly sales or turnover shall not exceed 30,000 yuan (including 30,000 yuan), and the quarterly sales or turnover shall be taxed quarterly.
Those who fail to reach the threshold of value-added tax shall be exempted from the construction fee for cultural undertakings.
Document basis:
Notice of Ministry of Finance State Taxation Administration of The People's Republic of China on Exempting Small and Micro Enterprises from Relevant Government Funds (Caishui [2014]122)
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Policy and Collection Management of Cultural Construction Fees in the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No.25)
Supplementary Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Policy and Collection Management of Cultural Construction Fees in the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No.60)
Administrative fees
Notice on Expanding the Exemption Scope of 18 Administrative Charges (Caishui [2016] No.42);
Expand the exemption scope of 18 administrative fees currently exempted for small and micro enterprises to all enterprises and individuals. Specific charging items include:
Agriculture sector:
Domestic plant quarantine fee, approval fee for new veterinary drugs, approval fee for Import Veterinary Drug License, approval fee for varieties produced in Veterinary Drug Code, Veterinary Drug Specification and veterinary drug professional standards, registration fee for varieties of produced veterinary drugs, tractor license plate (including license plate rack and fixed sealing device), tractor driving license fee, tractor registration certificate fee, tractor driving license fee, tractor safety technical inspection fee, and fishing vessel registration (including change registration).
Quality supervision, inspection and quarantine department:
Certificate fee for public measurement standards, certificate fee for grading standard materials, certificate fee for approval of new product types of domestic measuring instruments, examination fee for license for repairing measuring instruments, certificate fee for measuring assessors, and examination fee for measurement authorization;
Forestry sector:
Forest right survey fee
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