Legal subjectivity:

In recent years, in addition to the tax incentives for small and micro enterprises in the Enterprise Income Tax Law and its implementation regulations, the State Council, the Ministry of Finance, the State Administration of Taxation and other departments have also successively issued A series of tax-related documents to support the development of small and micro enterprises have been compiled, which are summarized as follows. Value-added tax and business tax are based on the "Notice of the Ministry of Finance and the State Administration of Taxation on Temporarily Exempting Value-Added Tax and Business Tax from Some Small and Micro Enterprises" (Caishui [2013] No. 52) and the "Notice of the Ministry of Finance and the State Administration of Taxation on Further Supporting the Value-added of Small and Micro Enterprises" Notice on Tax and Business Tax Policies (Caishui [2014] No. 71), stipulates that starting from August 1, 2013, for small-scale value-added tax taxpayers with monthly sales of no more than 20,000 yuan or non-enterprise units, Value-added tax is temporarily exempted; businesses or non-enterprise units whose monthly turnover does not exceed 20,000 yuan among business tax taxpayers are temporarily exempted from business tax; from October 1, 2014 to December 31, 2015, monthly business tax Small-scale VAT taxpayers with sales of 20,000 to 30,000 yuan are exempt from VAT; business tax taxpayers with monthly turnover of 20,000 to 30,000 yuan are exempt from business tax, further increasing the support for small and micro enterprises. The intensity of tax support. Stamp tax is based on the "Notice of the Ministry of Finance and the State Administration of Taxation on Stamp Tax Policies for Securities (Stocks) Transactions Related to the Transfer of Stocks in the National Equities Exchange and Quotations" (Caishui [2014] No. 47), and the "Notice of the Ministry of Finance and the State Administration of Taxation on the Stamp Tax Policy for Securities (Stocks) Transactions Related to the Transfer of Stocks in the National Equities Exchange and Quotations" and the "Notice of the Ministry of Finance and the State Administration of Taxation on Financial Institutions and Notice on Exemption from Stamp Duty for Loan Contracts Signed by Small and Micro Enterprises (Caishui [2014] No. 78) stipulates that from November 1, 2011 to December 31, 2017, for loans signed between financial institutions and small and micro enterprises, Contracts are exempt from stamp duty; starting from June 1, 2014, for equity transfer documents written in the National Equities Exchange and Quotations for buying, selling, inheriting, or donating stocks, the actual transaction amount will be calculated by the transferor at a rate of 1‰ immediately according to the document. The tax rate is calculated to pay stamp tax on securities (stock) transactions. Import (export) taxation will include the technical service platforms in the national small and medium-sized enterprise public service demonstration platform that meet the requirements within the scope of the current preferential tax policies on the import of scientific and technological development supplies. Before December 31, 2015, in reasonable quantities Within the scope, imported scientific and technological development supplies that cannot be produced domestically or whose domestic product performance cannot meet the needs are exempt from import duties, import value-added tax, and consumption tax. Corporate income tax is based on the "Notice of the Ministry of Finance and the State Administration of Taxation on the Pre-tax Deduction Policy for Corporate Income Tax on Reserves of Small and Medium-sized Enterprise Credit Guarantee Institutions" (Caishui [2012] No. 25), and the "Notice of the Ministry of Finance and the State Administration of Taxation on Income Tax Preferences for Small and Low-Profit Enterprises" Notice of the State Administration of Taxation on Policies" (Caishui [2015] No. 34), "Announcement of the State Administration of Taxation on Issues Concerning the Implementation of the Expansion of the Scope of Half-halved Corporate Income Tax for Small and Low-profit Enterprises" (State Administration of Taxation Announcement No. 17, 2015), etc., stipulates that small and medium-sized enterprises The relevant reserves of corporate credit guarantee institutions can be deducted before tax; the loss reserves of agricultural loans of financial enterprises and small and medium-sized enterprises can be deducted before tax; from January 1, 2015 to December 31, 2017, the annual taxable income For small low-profit enterprises with less than 200,000 yuan (including 200,000 yuan), their income is included in the taxable income at a reduced rate of 50%, and corporate income tax is paid at a tax rate of 20%. Personal Income Tax "Notice of the Ministry of Finance, the State Administration of Taxation, and the China Securities Regulatory Commission on Issues Concerning the Implementation of Differentiated Personal Income Tax Policies on Dividends of Companies Listed on the National Equities Exchange and Quotations" (Caishui [2014] No. 48) clarifies that individual holdings For stocks of companies listed on the National Equities Exchange and Quotations, if the shareholding period is less than one month (inclusive), the full amount of dividends and bonus income will be included in the taxable income; the shareholding period is between more than one month and one year (inclusive). ), a temporary reduction of 50% will be included in the taxable income; if the holding period exceeds one year, a temporary reduction of 25% will be included in the taxable income. Funds (fees) According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Exemption of Relevant Government Funds for Small and Micro Enterprises" (Finance and Taxation [2014] No. 122), the "Notice of the General Office of the Ministry of Finance on the Exemption of Ship Port Fees for Small and Micro Enterprises" "Reply Letter on Issues Related to Three Administrative Charges" (Caibanshui [2015] No. 14), etc., clearly exempts small and micro-enterprise invoice production costs, government funds, ship port fees, etc. The law is objective:

Article 4 of the "Regulations on Classification Standards for Small and Medium-sized Enterprises"

The classification standards for each industry are:

(1) Agriculture, forestry, and animal husbandry , fishery. Those with operating income of less than 200 million yuan are small, medium and micro enterprises. Among them, those with operating income of 5 million yuan and above are medium-sized enterprises, those with operating income of 500,000 yuan and above are small enterprises, and those with operating income of less than 500,000 yuan are micro-enterprises.

(2) Industry. Those with less than 1,000 employees or less than 400 million yuan in operating income are small, medium and micro enterprises. Among them, those with 300 or more employees and operating income of 20 million yuan or more are medium-sized enterprises; those with 20 or more employees and operating income of 3 million yuan or more are small enterprises; those with less than 20 employees or operating income Those with a capital of less than 3 million yuan are micro-enterprises.

(3) Construction industry.

Those with operating income of less than 800 million yuan or total assets of less than 800 million yuan are small, medium and micro enterprises. Among them, those with operating income of 60 million yuan or more and total assets of 50 million yuan or more are medium-sized enterprises.