Legal Subjectivity:

The "Announcement of the State Administration of Taxation on Issues Concerning Expanding the Scope of Half-halved Corporate Income Tax for Small and Low-profit Enterprises" is to implement the State Council's preferential tax policies to support the development of small and low-profit enterprises. , According to the provisions of the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations, and the "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Preferential Income Tax Policies for Small and Low-Profit Enterprises", it is clarified that: (1) Small businesses that meet the prescribed conditions Low-profit enterprises (including companies that adopt audit collection and approved collection methods) can enjoy preferential income tax policies for small low-profit enterprises in accordance with regulations, including a 20% reduction in corporate income tax (referred to as the tax rate reduction policy), as well as Caishui [2014] No. 34 The stipulated preferential policies for half tax reduction (referred to as the half tax reduction policy). (2) Small and low-profit enterprises that meet the prescribed conditions can enjoy the preferential income tax policies for small and low-profit enterprises in accordance with the regulations when prepaying and annual final settlement of corporate income tax, without the need for review and approval by the tax authorities. However, when filing annual corporate income tax, When filing the declaration form, the company's employees and total assets should be reported to the tax authorities for record. However, when prepaying, the following provisions shall be followed: ① For small low-profit enterprises that meet the conditions of small low-profit enterprises for audit and collection in the previous tax year, and the annual taxable income is less than 100,000 yuan (including 100,000 yuan), the current year shall adopt Corporate income tax is prepaid based on the actual profit amount. If the cumulative actual profit amount during prepayment does not exceed 100,000 yuan, you can enjoy the preferential income tax policy for small and low-profit enterprises; if it exceeds 100,000 yuan, you should stop enjoying the 50% tax reduction policy; Those who prepay corporate income tax this year based on the quarterly (or monthly) average amount of taxable income in the previous year can enjoy preferential policies for small and low-profit enterprises. ② If a small low-profit enterprise is taxed at a fixed rate and meets the conditions of a small low-profit enterprise in the previous tax year, and the annual taxable income is less than 100,000 yuan (including 100,000 yuan), when prepaying corporate income tax this year, the cumulative taxable income Those that do not exceed 100,000 yuan can enjoy preferential policies; those that exceed 100,000 yuan do not enjoy the 50% tax reduction policy. For small and low-profit enterprises that are subject to fixed-amount taxation, the local tax authorities will adjust the fixed-amount tax accordingly and then levy the tax according to the original method. ③ Small and low-profit enterprises newly established this year can enjoy preferential policies when prepaying corporate income tax if the cumulative actual profit or taxable income does not exceed 100,000 yuan; if the amount exceeds 100,000 yuan, they should stop enjoying the reduction. Semi-tax policy. (3) Small and low-profit enterprises that meet the conditions for enjoying preferential policies but do not enjoy them at the time of prepayment will be calculated and enjoyed during the annual settlement. The law is objective:

Article 29 of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax" Other individuals whose annual taxable sales exceed the standards for small-scale taxpayers shall be taxed as small-scale taxpayers ; Non-enterprise units and enterprises that do not frequently engage in taxable activities may choose to pay taxes as small-scale taxpayers. Article 30 of the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax" The sales of small-scale taxpayers do not include their tax payable.

If a small-scale taxpayer uses the combined pricing method of sales volume and tax payable to sell goods or taxable services, the sales volume shall be calculated according to the following formula: sales volume = sales volume including tax ÷ (1 + collection rate)