On August 19, the executive meeting of the State Council decided to expand the scope of small-scale low-profit enterprises with corporate income tax halved from the annual taxable income of less than 200,000 yuan (including 200,000 yuan) to less than 300,000 yuan (including 300,000 yuan). The high-tech enterprise can't help but be moved. This year, the taxable income is expected to be less than 300,000 yuan, and the small-scale low-profit enterprises will be levied by half. The actual tax rate is equivalent to 10%. Obviously, it is more cost-effective to enjoy the preferential treatment for small-scale low-profit enterprises.
The enterprise has carefully studied the relevant policies and watched the State Taxation Administration of The People's Republic of China in September 1 1. Thoroughly implement the preferential policy of halving the income tax for small and micro enterprises? Online interview. In the interview, some netizens asked:? Can the current preferential tax policies for small and micro enterprises be superimposed on other preferential policies to reduce tax rates and enjoyed at the same time? For example, preferential tax policies for western development and preferential policies for high-tech enterprises. ? Ye Liner, deputy director of the income tax department, replied:? The preferential tax policies for the development of the western region and the preferential policies for high-tech enterprises cannot be superimposed with the preferential corporate income tax for small and meager profit enterprises. ?
The enterprise wondered whether high-tech enterprises can enjoy the tax preferential treatment for small and low-profit enterprises.
The author believes that high-tech enterprises can also enjoy the preferential treatment of small and low-profit enterprises. Because the tax law does not prohibit taxpayers from choosing better preferential treatment, as long as high-tech enterprises meet the conditions of halving the levy of small-scale low-profit enterprises, they can enjoy the preferential treatment of halving the levy of small-scale low-profit enterprises. Moreover, at present, the state is vigorously supporting small and micro enterprises, and it is not in line with the legislative intention not to allow small high-tech enterprises to enjoy the preferential tax collection of small and low-profit enterprises by half.
Someone asked, and Director Ye said that you can't enjoy it superimposed. The author believes that it is not against the reply of Director Ye that high-tech enterprises enjoy the preferential treatment of halving the levy for small-scale low-profit enterprises.
So-called? Superimposed enjoyment? That is, an enterprise enjoys two kinds of tax incentives at the same time. However, low tax rate tax incentives cannot be enjoyed in combination. An enterprise can only have a black-and-white tax rate. A high-tech enterprise can enjoy either 15% or 10%. How can it enjoy both 15% and 10%? High-tech enterprises that meet the conditions of halving the levy of small and low-profit enterprises only enjoy a tax rate of 10%, but not 15%. Naturally, they only enjoy a preferential tax rate. Superimposed enjoyment? .
In my opinion, what Secretary Ye means is that high-tech enterprises have a low tax rate and small-scale low-profit enterprises are levied by half? Half? You can't enjoy it by superposition, that is, high-tech enterprises that meet the conditions of halving the levy of small and low-profit enterprises can't enjoy the tax rate of 7.5%, not that you can't choose the optimal tax rate.
To sum up, qualified high-tech enterprises can enjoy the preferential treatment of small-scale low-profit enterprises, and the tax rate of 10% is applicable. Enterprises do not need to give up the qualification of high-tech enterprises, as long as they do not enjoy the low tax rate concessions of high-tech enterprises.