According to the announcementNo.: Ministry of Finance 2022 13, small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet three conditions: annual taxable income does not exceed 3 million yuan, employees do not exceed 300, and total assets do not exceed 50 million yuan.
Second, analyze the details
AnnouncementNo. Ministry of Finance 2022 14 indicates that small and micro enterprises that meet the conditions for increasing the tax refund for small and micro enterprises at the end of the VAT period can apply to the competent tax authorities for refunding the incremental tax refund from April 2022. Eligible micro-enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in April 2022. Eligible small enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 2022.
3. In 2022, what preferential policies did the state introduce for small and low-profit enterprises?
In 2022, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Announcement on Further Implementing the Preferential Income Tax Policies for Small and Micro Enterprises. AnnouncementNo.: Ministry of Finance, State Taxation Administration of The People's Republic of China 1 3 In 2022, if the annual taxable income of small and low-profit enterprises exceeds110,000 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 25%, and the enterprise income tax will be paid at a reduced rate of 20%. That is, during the period from June 5438+1 October 1 day in 2022 to February 3 1 day in 2024, the actual tax burden of small and low-profit enterprises with annual taxable income exceeding110,000 yuan but not exceeding 3 million yuan was 5%. According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Small-scale Taxpayers from VAT (State Taxation Administration of The People's Republic of China AnnouncementNo. 15, 2022 of the Ministry of Finance), from April 1 day, 2022 to February 3 1 day, 2022, the taxable sales income of small-scale taxpayers with VAT rate of 3% will be exempted from VAT. VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.