Legal subjectivity:

Small low-profit enterprises refer to enterprises engaged in non-restricted and prohibited industries by the state and meet the following conditions: (1) Industrial enterprises whose annual taxable income does not exceed More than 500,000 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 500,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 10 million yuan Yuan.

What tax benefits can small and micro enterprises get?

1. Monthly sales of less than 30,000 yuan are exempt from value-added tax

"About the continuation of value-added tax for small and micro enterprises" "Notice of the Policy" (Finance and Taxation [2017] No. 76) stipulates: In order to support the development of small and micro enterprises, from January 1, 2018 to December 31, 2020, the monthly sales of 20,000 yuan (including the original amount) will continue to be increased to 3 Small-scale taxpayers with a value-added tax of RMB 10,000 are exempt from value-added tax.

Reminder 1:

For small-scale taxpayer companies whose business scope involves both the sale of goods and the sale of services, they can enjoy the preferential policy of temporary exemption from VAT for small and micro enterprises respectively. .

That is, sales of goods, provision of processing, repair and maintenance services with monthly sales of no more than 30,000 yuan (tax payment of 90,000 yuan on a quarterly basis) are exempt from value-added tax;

At the same time, sales of services, If the monthly sales of intangible assets do not exceed 30,000 yuan (with quarterly tax of 90,000 yuan), they are also exempt from value-added tax!

Reminder 2:

VAT is exempted, and additional taxes are also reduced accordingly.

Reminder 3:

The monthly sales or turnover of small and micro enterprises that pay monthly tax does not exceed 100,000 yuan (the quarterly sales or turnover that pays quarterly tax does not exceed 300,000 yuan) Yuan) are exempted from education surcharge, local education surcharge and water conservancy construction fund, and only urban construction tax is paid.

Note: This preferential policy of reducing or exempting three surcharges is not only for small-scale taxpayers, but also applies to general taxpayers.

II. Bank loan contracts signed by small and micro enterprises are exempt from stamp duty

"Notice on Tax Policies to Support the Financing of Small and Micro Enterprises" (Caishui [2017] No. 77) Article 2 stipulates: From January 1, 2018 to December 31, 2020, stamp duty is exempted from loan contracts signed by financial institutions and small enterprises and micro enterprises.

3. Small and micro enterprises with annual income not exceeding 500,000 yuan are levied half the corporate income tax

"Notice on Expanding the Scope of Preferential Income Tax Policies for Small and Low-Profit Enterprises" (Finance and Taxation [2017] 43 No. 1) Article 1: From January 1, 2017 to December 31, 2019, the annual taxable income limit of small low-profit enterprises will be increased from 300,000 yuan to 500,000 yuan. For small low-profit enterprises with an annual taxable income of less than 500,000 yuan (including 500,000 yuan), their income shall be included in the taxable income at a reduced rate of 50%, and the corporate income tax shall be paid at a rate of 20%.

The term "small low-profit enterprises" as mentioned in the preceding paragraph refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

(1) Industrial enterprises, annual taxable income No more than 500,000 yuan, no more than 100 employees, and no more than 30 million yuan in total assets;

(2) Other enterprises, no more than 500,000 yuan of annual taxable income, no more than 80 employees The total assets shall not exceed 10 million yuan.

Reminder:

The indicators of number of employees and total assets should be determined based on the quarterly average of the company throughout the year. The specific calculation formula is as follows:

Quarterly average = (beginning of quarter value + end of quarter value) ÷2

Full-year quarterly average = sum of quarterly averages throughout the year ÷4

If business activities are opened or terminated in the middle of the year, the actual operating period shall be used as a tax year to determine the above-mentioned relevant indicators.

IV. Interest income from small loans issued by financial institutions is exempt from value-added tax

"Notice on Tax Policies to Support the Financing of Small and Micro Enterprises" (Finance and Taxation [2017] No. 77 ) Article 1 stipulates: From December 1, 2017 to December 31, 2019, interest income derived from small loans issued by financial institutions to farmers, small enterprises, micro-enterprises and individual industrial and commercial households shall be exempt from value-added tax. Financial institutions should keep relevant tax exemption certification materials for future reference, separately calculate the interest income from small loans that meet the tax exemption conditions, and submit tax declarations to the competent tax authorities in accordance with current regulations; if they are not separately calculated, they shall not be exempt from VAT. Article 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Continuing Relevant Tax Policies to Support Rural Financial Development" (Caishui [2017] No. 44) is accordingly repealed.

Reminder 1:

Expand the scope of the VAT exemption policy for interest income of financial institutions from farmers to small and micro enterprises and individual industrial and commercial households.

Reminder 2:

The upper limit of tax-free loan limit has been expanded from 100,000 yuan to 1 million yuan for a single household.

5. Increase the super deduction ratio of research and development expenses for small and medium-sized scientific and technological enterprises to 75%

"Notice on increasing the super deduction ratio of pre-tax research and development expenses for small and medium-sized scientific and technological enterprises" ( Finance and Taxation [2017] No. 34) stipulates:

If the R&D expenses actually incurred by small and medium-sized technology enterprises in carrying out R&D activities and have not formed intangible assets and are included in the current profits and losses, they will be deducted in accordance with the regulations. During the period from January 1, 2017 to December 31, 2019, 75% of the actual amount will be deducted before tax; if intangible assets are formed, 175% of the cost of the intangible assets will be deducted before tax during the above period. pin.

Note: The super deduction policy for enterprise R&D expenses remains unchanged, but the deduction ratio has been increased for technology-based small and medium-sized enterprises.

The above is an introduction to the tax benefits that small and micro enterprises can obtain. At present, there are three standards for identifying small and micro enterprises, namely small and micro enterprises under corporate income tax, "small and micro enterprises" under value-added tax, and small and micro enterprises under other standards. Legal objectivity:

Article 4 of the "Notice on Issuing the Classification Standards for Small and Medium-sized Enterprises" The classification standards for various industries are: (1) Agriculture, forestry, animal husbandry, and 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.