1. The value-added tax threshold for small-scale taxpayers is raised from monthly sales of 65438+ 10,000 yuan to150,000 yuan.
2. For small and micro enterprises and individual industrial and commercial households whose annual taxable income is less than 6.5438+0 million yuan, the income tax will be levied by half on the basis of the current preferential policies. This is particularly noteworthy. In the past, the subject of halving income tax was limited to small and micro enterprises. Now the taxable income of individual industrial and commercial households will be included in the preferential category, which will have an important effect: the individual income tax treatment of individual industrial and commercial households will be very different from the comprehensive income for the same income. For example, a company obtains taxable income of 600,000 yuan from its comprehensive income for the whole year. Assuming there is no additional deduction, then personal income tax = 600,000 yuan? 30%-52920= 127080 yuan. If it is changed to operating income, personal income tax =(600000? 35%-65500)? 50%=72250 yuan, and the tax burden is only equivalent to 57% of the comprehensive income. Obviously, the same income, especially higher income, is more advantageous when it is included in operating income. Therefore, the new tax reduction policy is beneficial to the following workers or operators:
1. Workers who can apply for flexible employment can get the same income, and the burden of flexible employment will be lighter than that of hired workers. The higher the income, the more obvious the tax burden difference. It can be predicted that more and more workers will invest in flexible employment business in the future, and various flexible employment platforms will also usher in a good opportunity to reshuffle and expand their business;
2. The tax burden of entrepreneurs who have obtained business income is obviously lower than that of employees who have obtained the same amount of income. Both policies are encouraging entrepreneurship and reducing unnecessary employment? Especially the employment with high added value and high salary. High-income people who mainly rely on their own services, such as celebrities, corporate executives, actors, stars, etc., are more likely to start businesses in the future.
202 1 another set? Tax reduction and fee reduction combination boxing? In 20021year, the policy of 75% deduction of enterprise R&D expenses will be continued, and the deduction ratio of manufacturing enterprises will be increased to 100%, which indicates that the state will continue to encourage technological innovation and R&D projects, especially those of manufacturing enterprises. ? Thirteenth Five-Year Plan? During the period, the amount of tax reduction and fee reduction aimed at encouraging scientific and technological innovation reached 2.54 trillion yuan, and the manufacturing industry and high-tech service industry benefited the most. This tax reduction policy further reduces the tax cost of technological innovation and R&D activities.
Tax cuts to encourage technological innovation and R&D projects? Combination boxing? It also needs to be analyzed in combination with the two tax policies formulated at the end of 2020. The Notice of State Taxation Administration of The People's Republic of China Intellectual Property Office of the Ministry of Finance on the Pilot Policy of Enterprise Income Tax for Technology Transfer in Specific Areas of Zhongguancun National Independent Innovation Demonstration Zone (Caishui [2020] No.61) and the Notice on the Pilot Policy of Enterprise Income Tax for Venture Capital Enterprises in Zhongguancun National Independent Innovation Demonstration Zone (Caishui [2020] No.63) presented two gift packages to the technology enterprises registered in Zhongguancun National Independent Innovation Demonstration Zone and their shareholders:
1. If the income from qualified technology transfer does not exceed 20 million yuan in a tax year, it shall be exempted from enterprise income tax; For the part exceeding 20 million yuan, the enterprise income tax will be levied by half (Caishui [2020] No.665438+0);
2. For venture capital enterprises, if the income from equity transfer that has been held for more than 3 years accounts for more than 50% of the total annual income from equity transfer, the enterprise income tax of the current year will be levied at the end of the year by half according to the shareholding ratio of individual shareholders; If the income from equity transfer that has been held for more than 5 years accounts for more than 50% of the total annual income from equity transfer, the enterprise income tax of that year shall be exempted at the end of the year according to the shareholding ratio of individual shareholders (Caishui [2020] No.63).
For example, A venture capital enterprise (limited company, shareholder is a natural person) registered in Zhongguancun Demonstration Zone invests in B manufacturing enterprise also registered in Zhongguancun Demonstration Zone. If enterprise B successfully obtains a technology patent, the R&D expenditure is 5 million yuan, and the deductible cost in the current R&D period and the subsequent patent amortization period is 6,543,800,000 yuan. B reduce the confirmed taxable income =1000-500 = 5 million yuan.
If manufacturing enterprise B amortizes the patent and transfers it to others at a price of 50 million yuan, 20 million of the 50 million transferred income will be tax-free, and the remaining 30 million will be levied at half, and B will reduce the confirmed taxable income = 20 million+30 million? 50% = 35 million yuan.
If venture capital enterprise A transfers B's equity after holding it for five years, the transfer income is 50 million yuan, and the total income of venture capital enterprise A's equity transfer in that year is 90 million yuan, then the share of B's equity transfer in that year accounts for more than 50% of the total income of equity transfer, which is in line with the provisions of Caishui [2020] No.63 document, and the payable enterprise income tax can be completely reduced (of course, if the natural person shareholders of A want to pay dividends, they need to pay personal income tax).