The Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Expanding the Scope of Collecting Enterprise Income Tax by 50% for Small and Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.23 of 20 14) stipulates that in 20 14 years and beyond, eligible small and low-profit enterprises (including those that adopt the methods of auditing and approving collection) can enjoy preferential policies for small and low-profit enterprises according to regulations. That is, in 20 14 years and beyond, no matter whether the enterprise income tax is levied through auditing or approved, those who meet the requirements stipulated by small-scale low-profit enterprises can enjoy the preferential income tax policies for small-scale low-profit enterprises as required.
Misunderstanding 2 of small and micro enterprises enjoying preferential tax policies: VAT general taxpayers cannot enjoy preferential tax policies for small and low-profit enterprises.
Small-scale and low-profit enterprises stipulated in enterprise income tax have different identification standards from ordinary taxpayers of value-added tax, and they belong to different tax categories, and the identification and classification standards are also different. The identification standards of small and meager profit enterprises stipulated in enterprise income tax include annual taxable income, number of employees and total assets. VAT taxpayers are divided into general taxpayers and small-scale taxpayers according to the size of business scale and the soundness of accounting.
The enterprise income tax law and its implementing regulations stipulate that "qualified small-scale low-profit enterprises" must be small-scale taxpayers of value-added tax. Therefore, as long as the general taxpayers of value-added tax meet the conditions of small-scale low-profit enterprises, they can also enjoy preferential tax policies for small-scale low-profit enterprises. Small-scale taxpayers of value-added tax are not necessarily small-scale low-profit enterprises as stipulated in enterprise income tax.
Misunderstanding 3 of small and micro enterprises enjoying tax incentives: small and low-profit enterprises have income standards.
Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates the so-called qualified small-scale low-profit enterprises, including the scope of industries, the annual taxable income, the number of employees and the total assets. The Notice of the Ministry of Finance and 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) stipulates that the treatment of small-scale low-profit enterprises as stipulated in Article 28 of the Enterprise Income Tax Law should be applicable to enterprises with the conditions of establishing accounts to calculate their own taxable income. In other words, small and low-profit enterprises that enjoy preferential corporate income tax policies have no income standard requirements.
Misunderstanding 4: The taxable income standard of small and micro enterprises is the taxable income before allowing them to make up for the losses in previous years.
The judgment of "taxable income" is clearly stipulated in Article 5 of the Enterprise Income Tax Law: "The total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up for previous years, is taxable income." That is, the taxable income in the conditions of small and low-profit enterprises is also the total income in the tax year, and the balance after deducting non-taxable income, tax-free income, various deductions and allowed losses in previous years. In other words, the standard of taxable income is the "taxable income" after allowing losses to be made up.
Myth 5: Small and micro enterprises enjoy tax incentives: enterprises with total assets exceeding 30 million yuan/10 million yuan at the end of the year are not small and low-profit enterprises; Or enterprises with more than 100 /80 employees at the end of the year do not belong to small-scale low-profit enterprises.
There are standards for the number of employees and the total assets in the standard of "qualified small-scale low-profit enterprises". In addition, according to the provisions of Document No.69 [2009] of Caishui, the number of employees mentioned in Items (1) and (2) of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law refers to the sum of the number of employees who have established labor relations with the enterprise and the number of labor dispatched by the enterprise; The number of employees and total assets are determined according to the monthly average value of the enterprise throughout the year, and the specific calculation formula is as follows:
Average monthly value = (beginning of month+end of month) ÷2
Annual monthly average = sum of annual monthly average ÷ 12
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined by taking its actual operating period as a tax year.
To sum up, the indicators of the number of employees and total assets of small-scale low-profit enterprises are the monthly average of the whole year, not the number of employees and total assets at the end of the year, that is, enterprises with total assets exceeding 30 million yuan/10 million yuan or the number exceeding 100 /80 people at the end of the year may belong to small-scale low-profit enterprises.
Misunderstanding of small and micro enterprises enjoying tax incentives 6: preferential corporate income tax policies for small and low-profit enterprises need to be filed in advance
The Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Expanding the Scope of Collecting Enterprise Income Tax by Half for Small and Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.23 of 20 14) stipulates that small and low-profit enterprises that meet the prescribed conditions in 20 14 and beyond can enjoy preferential policies for small and low-profit enterprises in advance and annual final settlement of enterprise income tax, without the approval of the tax authorities, but when submitting the annual enterprise income tax return. That is, qualified small-scale low-profit enterprises do not need approval, but only need to file, and the filing method is relatively simple. Specifically, they can enjoy preferential policies in the middle of the year, as long as they are settled at the end of the year, they will report the employees and total assets that meet the requirements of small-scale low-profit enterprises to the tax authorities for filing.
Conditions of micro-enterprise subsidy
Limited liability companies, sole proprietorships and partnerships with registered capital or capital contribution of less than150,000 yuan and less than 20 employees (including investors) are established within the administrative area of Chongqing. Among them: First, micro-enterprises that meet the national "Classification Standard for Small and Medium-sized Enterprises" can apply for the follow-up support policies for micro-enterprises such as business premises rent, water and electricity operating expenses, production and operation equipment purchase, and accounting subsidy; Second, there are "four groups of people" such as college graduates with Chongqing household registration, returning migrant workers, unemployed people, and demobilized military personnel. Micro-enterprises engaged in scientific and technological innovation, e-commerce, energy conservation and environmental protection, cultural creativity, characteristic benefit agriculture, and county-level encouraged industries such as processing and manufacturing, wholesale and retail, and their registered capital is less than 1 50,000 yuan. After two months of establishment and normal operation,/kloc- At the same time, it is required that if an administrative license is required to engage in business, the micro-enterprise shall obtain the corresponding license or approval document, and if the "license before license" is implemented, it shall also obtain the license or approval document before applying for subsidy.
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