1, related policies
Because the epidemic has not yet ended, the preferential policies of 20021small-scale taxpayers continue the original Notice on Implementing Inclusive Tax Relief Policies for Small and Micro Enterprises (hereinafter referred to as the Notice). However, there is an obvious change, that is, the State Council raises the threshold of small-scale taxable income with monthly sales below 654.38+10,000 yuan to 1.5 million yuan. Many policies are supplemented on the original basis. There are also some precautions, such as the reduction or exemption of resource tax within 50% tax range, which is formulated by major cities according to their own conditions, not unified. Moreover, the policy will change with the development of society, which is subject to the notice issued by People's Republic of China (PRC) and official website of the Ministry of Finance.
2. What is a small-scale taxpayer?
Policy belongs to policy, and you need to meet the conditions to enjoy it. Preferential policies for small-scale taxpayers are limited to themselves. According to the regulations, only VAT taxpayers with annual sales below the prescribed standards and imperfect accounting can be called small-scale taxpayers. The specific standard depends on the provisional regulations on value-added tax and the detailed rules for the implementation of the provisional regulations on value-added tax. Under normal circumstances, it is less than 800,000 yuan (except for taxpayers with special provisions).
3. Contents of relevant notices
There are many notices about preferential policies, such as the Notice on Supporting Individual Industrial and Commercial Households to Return to Work and the Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises, many of which are superimposed. The main contents are as follows:
First, the value-added tax of small-scale taxpayers has been reduced from 3% to1%;
Second, the value-added tax threshold for small-scale taxpayers is 6.5438+0.5 million yuan in monthly sales;
Third, the part of the annual taxable income of small and low-profit enterprises does not exceed 1 10,000 yuan, which is included in the taxable income at a reduced rate of 25%, and the enterprise income tax is paid at a reduced rate of 20%; For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.