If the newly established enterprise belongs to small-scale taxpayers or individual industrial and commercial households, it can enjoy the preferential treatment of "six taxes and two fees", just like the old enterprise.

Two, according to whether the taxpayer is a small and meager profit enterprise.

If the newly established enterprise is a general taxpayer in the nature of a company, then it is necessary to judge whether it is a small and meager profit enterprise. If it is a small and meager profit enterprise, you can enjoy preferential treatment. According to the relevant provisions of enterprise income tax, taxpayers can finally determine whether they belong to small and low-profit enterprises after annual settlement.

1. Before the first settlement, it is impossible to accurately predict whether the newly established enterprises belong to small-scale low-profit enterprises.

In order to enhance the policy certainty and operability, Item (2) of Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" Reduction Policy for Small and Micro Enterprises (State Taxation Administration of The People's Republic of China Announcement No.3, 2022) stipulates:

(1) If a newly established enterprise is registered as a general VAT taxpayer, engaged in industries that are not restricted or prohibited by the state, and meets the two conditions that the number of employees at the end of the reporting period is not more than 300 and the total assets are not more than 50 million yuan, it can be declared as a small-scale low-profit enterprise to enjoy the "six taxes and two fees" before the first settlement.

(2) A newly established enterprise registered as a general taxpayer of value-added tax, engaged in industries not restricted or prohibited by the state, and meeting the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the time of establishment, can declare and enjoy the "six taxes and two fees" relief in the month of establishment in accordance with relevant regulations.

Example 1 A company was established in June, 20021,and engaged in industries that are not restricted or prohibited by the state. /kloc-registered as a general VAT taxpayer in February, 0/year. On March 3, 2022, there were 200 employees and total assets of 40 million yuan. When Company A declared the resource tax in March 2022 and the property tax in June 2022 in April 10, it had not yet applied for the annual settlement declaration in 20021according to the regulations. Can I declare a discount?

According to Announcement No.3 of 2022, Company A has not made the first settlement on April 10, so we can use the number of employees and total assets at the end of last month on March 3 1 0, 2022 to judge whether we can enjoy the preferential treatment of "six taxes and two fees" according to the declaration of small and meager profit enterprises.

On March 3, 2022, Kloc-0, Company A had no more than 300 employees and total assets of no more than 50 million yuan, which met the two requirements, and could enjoy the preferential treatment of "six taxes and two fees" according to the declaration of small-scale low-profit enterprises.

2. Can the newly-established enterprises enjoy the preferential treatment of "six taxes and two fees" after final settlement?

Announcement No.3 of 2022 also clearly stipulates that it is convenient for taxpayers to operate:

(1) General taxpayers who are determined not to belong to small and meager profit enterprises after the first settlement according to regulations shall not declare to enjoy the "six taxes and two fees" relief from the next month of settlement 1 day to June 30th of the following year; According to the declaration, since the first settlement was identified as not belonging to small-scale low-profit enterprises, to June 30th of the following year, shall not be declared to enjoy the "six taxes and two fees" relief.