Small-scale low-profit enterprises → concepts used in enterprise income tax
Small and micro enterprises → the concept of value-added tax use
Enterprise income tax Small and low-profit enterprises are classified according to the standards stipulated in the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
"Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 92 The qualified small and low-profit enterprises mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
(a) industrial enterprises, the annual taxable income does not exceed 300 thousand 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 exceed100,000 yuan.
Caishui [2017] No.43 stipulates that the annual taxable income is less than 500,000 yuan (20 17 1 October to 20 19 12 3 1 February).
The small and micro enterprises mentioned in the value-added tax are classified according to the standards stipulated in the Notice of the Ministry of Industry and Information Technology on Printing and Distributing the Identification Standards for Small and Medium-sized Enterprises [20 1 1] No.300, and are determined according to the number of employees, operating income and total assets. And the characteristics of the industry. (list)
According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning Exemption of Small and Micro Enterprises from VAT (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.52, 20 17), small-scale VAT taxpayers should separately account for sales of goods or processing, repair and replacement services, sales of services and intangible assets. The monthly sales of small-scale VAT taxpayers selling goods or processing, repair and replacement services do not exceed 30,000 yuan (paying 90,000 yuan quarterly), and the monthly sales of sales services and intangible assets do not exceed 30,000 yuan (paying 90,000 yuan quarterly), from 2065,438+08, 1 to 2020,12,365,438+0.
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policies Concerning Financing of Small and Micro Enterprises (Cai Shui [2017] No.77), in order to further increase the support for small and micro enterprises and promote the alleviation of financing difficulties and expensive problems, the relevant tax policies are hereby notified as follows:
From February l of 1.20 17 to February l of 20 19 12 3 1 year, the interest income obtained by financial institutions in granting small loans to farmers, small enterprises, micro-enterprises and individual industrial and commercial households shall be exempted from value-added tax. Financial institutions should keep the relevant tax exemption certification materials for future reference, separately account for the interest income of small loans that meet the tax exemption conditions, and make tax returns to the competent tax authorities according to the existing regulations; Without separate accounting, it shall not be exempted from value-added tax.
Two. From 20 18 1 10 to 20201231February, the loan contracts signed by financial institutions with small enterprises and micro-enterprises shall be exempted from stamp duty.
The term "small enterprises and micro-enterprises" as mentioned in this Notice refers to small enterprises and micro-enterprises that meet the requirements of the Classification Standard for Small and Medium Enterprises (Ministry of Industry and Information Technology No.300 [20 1 1]). Among them, the indicators of total assets and employees are determined by the actual state at the time of loan issuance, and the indicators of operating income are determined by the cumulative number of 65,438+02 natural months before loan issuance. Less than 12 natural months, calculated according to the following formula.
Operating income (year) = operating income during the actual existence of the enterprise/the number of months that the enterprise actually exists x 12.