In order to actively implement the State Council's major economic decisions and ensure that taxpayers can enjoy preferential tax policies in a timely and accurate manner, State Taxation Administration of The People's Republic of China has drafted this announcement on the basis of maintaining the existing operating procedures for tax collection and management and the relatively stable preferential measures for small and micro enterprises. At the same time, this announcement clarifies the convergence and annual settlement of the old and new policies in the fourth quarter of this year.
Second, which taxpayers mainly benefit from the new preferential income tax policies for small and low-profit enterprises?
The new preferential income tax policy for small and low-profit enterprises is to halve the original levy standard from taxpayers below 200,000 yuan to taxpayers below 300,000 yuan, and implement it from 10 this year to 1. The new policy mainly benefits small and low-profit enterprises with annual accumulated profits or taxable income ranging from 200,000 yuan to 300,000 yuan.
3. Is the preferential income tax policy for small and low-profit enterprises restricted by the collection method?
From 20 14, enterprises that meet the prescribed conditions will enjoy preferential policies for small-scale and low-profit enterprise income tax, and will no longer be restricted by the way of enterprise income tax collection. According to the provisions of this announcement, small-scale low-profit enterprises can enjoy preferential income tax policies for small-scale low-profit enterprises, whether they adopt audit collection or approved collection (including fixed collection and fixed collection), as long as they meet the conditions stipulated by small-scale low-profit enterprises.
4. Do enterprises need to go through the relevant formalities with the tax authorities to enjoy the preferential income tax policies for small and meager profit enterprises?
In order to promote the reform of tax administrative examination and approval system and simplify the preferential tax management procedures for small and micro enterprises, State Taxation Administration of The People's Republic of China has revised the annual corporate income tax return and quarterly and monthly prepayment tax return since 20141. The revised tax return has designed indicators of various judgment conditions for small and micro enterprises, and has the technical conditions to simplify the declaration in terms of collection and management operations. To this end, this announcement stipulates that small and low-profit enterprises can enjoy preferential policies for enterprise income tax without going through any special formalities with the tax authorities, and can enjoy preferential policies by self-declaration. After the end of the year, when the final settlement is made, it shall be filled in the column of "total assets, number of employees, industries restricted and prohibited by the state" in the annual tax return of enterprise income tax, and the filing procedures shall be fulfilled.
5. How can an enterprise enjoy the preferential income tax policy for small and low-profit enterprises in advance?
In order to facilitate small and micro enterprises to enjoy preferential policies and facilitate the tax authorities to monitor and implement this preferential policy through collection and management software, this announcement distinguishes between "old small and micro enterprises" and "new small and micro enterprises".
For the "old small and micro enterprises" that survived in the last tax year. The tax authorities shall make data association according to the final settlement of the previous year (if the final settlement of the previous year is not made in advance every year 1 quarter, the data association shall be made according to the final settlement of the fourth quarter of the previous year). If the last tax year meets the requirements of small and micro enterprises, as long as the accumulated profits or taxable income in this year does not exceed 300,000 yuan, the tax authorities will assist small and micro enterprises to enjoy the policy through the declaration software. This announcement stipulates that as long as the taxable income in the previous tax year is less than 300,000 yuan, small and micro enterprises can enjoy the tax policy of halving the income tax in advance this year. In order to allow more small and low-profit enterprises to enjoy preferential tax policies, this announcement adopts a more open and flexible way to enjoy preferential income tax payment policies for small and micro enterprises. Old enterprises that did not meet the requirements of small-scale and low-profit enterprises in the last tax year are expected to meet the requirements of small and micro enterprises this year, and can declare and enjoy this preferential policy by themselves.
For "new small and micro enterprises". Since newly established enterprises have no judgment indicators such as "total assets and number of employees" this year, in order to simplify operations and benefit more small and micro enterprises, the tax authorities only review one indicator of "profit or taxable income" in the prepayment declaration link, and if the annual cumulative amount does not exceed 300,000 yuan, the tax reduction policy can be applied.
Six, enterprises enjoy preferential income tax for small and meager profit enterprises in advance. What should I do when they check out?
The judgment conditions of small-scale low-profit enterprises, such as total assets, employees, taxable income, etc., are all annual indicators, which need to be judged according to the annual situation of enterprises, and can only be finally judged when they are settled. After enterprises enjoy preferential income tax policies for small and micro enterprises in advance when making quarterly and monthly advance payments, they need to make judgments according to tax law standards when settling accounts. The current annual tax return of enterprise income tax has designed columns such as "total assets, number of employees, industry, industries restricted and prohibited by the state", which is convenient for taxpayers to declare and for tax collection software to judge whether the enterprise meets the standards of small and meager profit enterprises. For enterprises that have enjoyed preferential policies in advance, if the annual final settlement does not meet the conditions of small-scale low-profit enterprises, they need to pay taxes.
Seven, the fourth quarter of this year in advance with the 20 15 annual settlement preferential policies convergence.
(1) After the introduction of the new preferential income tax policy for small and low-profit enterprises, which taxpayers can fully enjoy the preferential tax policy of halving this year?
First, small-scale low-profit enterprises whose accumulated profits or taxable income for the whole year do not exceed 200,000 yuan (inclusive); Second, small-scale low-profit enterprises established after the date of 20 15+ 10/(inclusive, the same below), with an annual accumulated profit or taxable income of no more than 300,000 yuan (inclusive, the same below).
(2) When will the annual taxable income be reduced by half to less than 200,000 yuan and the tax scope be reduced to less than 300,000 yuan?
According to the decision of the 102 executive meeting in the State Council, this policy will be implemented as of June 20 15 10. In this way, the profits realized by small and low-profit enterprises after June 65438+1October 65438+1October this year will enjoy the tax policy of halving the tax collection during June 65438+1October 2006. This policy adjustment only involves small and micro enterprises with annual accumulated profits or taxable income ranging from 200,000 yuan to 300,000 yuan, and has no impact on other small and micro enterprises.
(3) Can small and meager profit enterprises with annual accumulated profits or taxable income ranging from 200,000 yuan to 300,000 yuan enjoy the tax policy of halving their accumulated profits or taxable income this year?
That's not true. According to the enterprise income tax law, enterprise income tax is an annual tax. Since the new preferential policies for small and low-profit enterprises will be implemented from June this year 10, this means that the new preferential policies for small and micro enterprises will be applicable to the profits or taxable income after June this year 10. The provisions of the new preferential policies mainly involve small and meager profit enterprises established before 10 this year, and their annual accumulated profits or taxable income are between 200,000 yuan and 300,000 yuan. Their profits or taxable income before 10 and after 10 need to be calculated in stages.
The preferential tax rate reduction policy stipulated in Article 28 of the Enterprise Income Tax Law applies to the part before its profit 10, and the tax is calculated at 20%; After 65438+ 10/month 1, the profits will be reduced by half, which is equivalent to paying taxes at 10%.
(4) How to calculate the profit or taxable income in the fourth quarter for small and meager profit enterprises whose annual accumulated profit or taxable income is between 200,000 yuan and 300,000 yuan, and how to enjoy the tax policy of 20 15 to pay in advance and half the final settlement amount in the fourth quarter?
Small and low-profit enterprises established after1.20151kloc-0/,whose accumulated profits or taxable income for the whole year do not exceed 300,000 yuan, can directly enjoy the tax reduction policy of half in full, without calculating the fourth quarter profits or taxable income.
2. For small-scale low-profit enterprises established before June+10/20 1 5, 65438, the accumulated profit or taxable income for the whole year does not exceed 300,000 yuan, according to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Expanding the Scope of Preferential Income Tax Policies for Small-scale Low-profit Enterprises (Cai Shui [20/kloc-0) According to "the ratio of operating months after 20 15 10 to operating months after 20 15", the profit or taxable income that can actually enjoy the tax reduction policy by half in 20 15 is calculated.
Example 1: Xiaohong Consulting Co., Ltd. was established in March, 20 14, which met the requirements of small-scale and low-profit enterprises in that year, and adopted the method of auditing and collecting taxes on a quarterly basis. 20 15 12 3 1, the actual annual profit calculated by this enterprise is 300,000 yuan.
The actual operating month of Xiaohong Consulting Company in 20 15 years is 12 months, and the operating month after 20 15 years 10 years is 3 months.
When Xiaohong Consulting Company paid income tax in advance in the fourth quarter of 20 15 (reporting period: 20 16 1 month), the actual profit amount halved by applying the tax reduction policy = 30× (3 ÷12) = 75,000 yuan; The actual profit of tax reduction policy = 30-7.5 = 225,000 yuan.
Tax reduction of Xiaohong Consulting Company = 22.5× (25%-20%)+7.5× [25%-(1-50% )× 20%] =1.125+1./kloc.
Example 2: Red Star Printing Factory was established on May 20 15 10, which meets the requirements of small-scale low-profit enterprises, and adopts the way of auditing and collecting taxes and reporting taxes quarterly. 20 15 12 3 1, the actual annual profit calculated by this enterprise is 240,000 yuan.
Hongxing Printing Factory was established in May of 10. The operating month of 20 15 is from May, and the annual operating months are 8 months.
In the fourth quarter of 20 15 (the reporting period is 20 16 1 month), the actual profit of applying the tax reduction policy is 24× (3÷8) = 90,000 yuan; The actual profit of applying the policy of reducing tax rate = 24-9 =10.5 million yuan.
Tax reduction or exemption for Red Star Printing Factory =15× (25%-20%)+9× [25%-(1-50%) × 20%] = 0.75+1.35 = 2.1
Example 3: Xinxing Software Company was established on August 30, 2005, which meets the requirements of small and low-profit enterprises. It adopts the way of auditing and collecting taxes on a quarterly basis. 20 15 12 3 1, the actual annual profit calculated by this enterprise is 250,000 yuan.
Xinxing software company was established on August 30th, and the 20 15 year operation month began in August, and the annual operation months were five months.
In the fourth quarter of 20 15 (the reporting period is 20 16 1 month), the actual profit of applying the tax policy of halving is 25× (3 ÷ 5) =15,000 yuan; The actual profit applicable to the tax rate reduction policy = 25-15 = 654.38+ten thousand yuan.
Tax relief for emerging software enterprises =10× (25%-20%)+15× [25%-(1-50% )× 20%] = 0.5+2.25 = 2.75 (ten thousand yuan).
Example 4: Dingding Property Company was established on 20 15, 15 10/30, which meets the requirements of small-scale low-profit enterprises, and adopts the way of collecting taxes through auditing and reporting quarterly. 20 15 12 3 1, the actual annual profit calculated by this enterprise is 2 30,000 yuan.
Dingding Property Management Company was established on June 30th, 10, and its profits for 20 15 years all meet the conditions of tax reduction by half, so it is unnecessary to divide the profits around June 30th 10.
Tax reduction or exemption of Dingding Property Management Company = 23× [25%-(1-50% )× 20%] = 23×15% = 3.45 (ten thousand yuan).