1. From October 201510 to February 20171February 31February, for small businesses with annual taxable income less than 200,000 yuan (including 200,000 yuan).
The term "small and low-profit enterprises" as mentioned in the preceding paragraph refers to small and low-profit enterprises that comply with the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and its implementing regulations.
2. The number of employees mentioned in Item (1) and Item (2) of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law includes the number of employees who have established labor relations with enterprises and the number of employees dispatched by enterprises.
The number of employees and total assets should be determined according to the quarterly average of the enterprise. The specific calculation formula is as follows:
Quarterly average = (beginning of season+end of season)? 2
Annual quarterly average = sum of annual quarterly average? four
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
The above calculation method has been implemented since 20 15 1, and Article 7 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax (Caishui [2009] No.69) has been suspended at the same time.
Three, the financial and tax departments at all levels should cooperate closely, in strict accordance with the provisions of this notice, pay close attention to the implementation of small and meager profit enterprise income tax preferential policies. At the same time, it is necessary to track and understand the implementation of preferential policies in a timely manner, reflect the new problems found in time, and ensure that preferential policies are put in place.
related news
From next month, small-scale taxpayers and small and micro enterprises in Jiangxi will declare quarterly. The reporter learned from the Provincial State Taxation Bureau that from April 1 day this year, small-scale taxpayers and small-scale low-profit enterprises in Jiangxi will declare and pay value-added tax or enterprise income tax in advance on a quarterly basis instead of on a monthly basis.
It is reported that after the implementation of degenerate declaration and tax payment times, small-scale taxpayers of value-added tax in Jiangxi pay the value-added tax, consumption tax, cultural construction tax, urban maintenance and construction tax and education surcharge attached to value-added tax and consumption tax, and in principle, quarterly declaration is implemented; At the same time, if the taxpayer requests not to declare quarterly, the competent tax authorities shall verify the tax payment period according to the tax payable and give the taxpayer the right to choose. Eligible small-scale low-profit enterprises declare and prepay enterprise income tax quarterly; For fixed-term households with simple declaration method, if they deduct taxes in batches through the electronic tax payment system of finance, taxation, treasury and bank or entrust the bank to withhold and remit the approved taxes within the prescribed time limit, they can pay taxes instead of going through the current declaration procedures. In addition, the urban maintenance and construction tax and education surcharge levied by taxpayers of value-added tax and consumption tax shall be declared zero.
The relevant person in charge of the Tax Service Office of the Provincial State Taxation Bureau said that the crowded tax service office and long queue time are hot issues that taxpayers reflect more. Small and micro enterprises are affected by the scale of operation and the cost of information-based taxation, and online taxation is relatively low. Most of them choose to pay taxes in the tax service hall. The number of tax returns of degraded small and micro enterprises will correspondingly reduce the frequency of taxpayers going back and forth to the tax authorities, which will help reduce the tax burden and greatly alleviate the congestion problem in the tax service hall.