In recent years, the state has continuously increased tax reduction measures for small and micro enterprises. Only the scope of preferential income tax policies has been increased from 60,000 yuan to 654.38+10,000 yuan, 200,000 yuan, 300,000 yuan, and even to 500,000 yuan. How strong is the support for these tax cuts? What role does it play in promoting the development of small and micro enterprises? Our reporter interviewed relevant departments and enterprises.
From "top case" to "special case", small and micro enterprises have been taken care of all the way.
"Our company has stepped on the right point every step of the way and has been taken care of by preferential tax policies." Wang Yong, head of Zibo Huisheng Network Technology Co., Ltd. said that at the beginning of its business last year, the taxable income of the company reached 220,000 yuan, just in time for the country to increase the taxable income of income tax by half to 300,000 yuan, so it is logical to enjoy this preferential treatment.
"With the expansion of the company's business this year, it will soon exceed the upper limit of enjoying preferential treatment. As a result, the country has now raised the upper limit to 500,000, and we have enjoyed new concessions. " Wang Yong said.
What is the concept of 500,000? According to China's "Regulations on the Implementation of Enterprise Income Tax Law", small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees and total assets of no more than 30 million yuan; Other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan.
In other words, for small and micro enterprises, the annual taxable income of 300,000 yuan is already the "top case", and the scope of tax preferential policies has been raised to 500,000 yuan, which is equivalent to "breaking the routine" and expanding the tax benefits enjoyed by small and micro enterprises to some small and medium-sized enterprises, which is a surprise for many enterprises.
"From the' top grid' of 300,000 yuan to the' abnormality' of 500,000 yuan this time, it reflects the state's attention and support for small and micro enterprises." According to the person in charge of the Income Tax Department of State Taxation Administration of The People's Republic of China, small and micro enterprises are mostly labor-intensive industries, which are an important carrier to stabilize the national economy and people's livelihood and the focus of various preferential tax policies. The introduction of these policies will further enhance the confidence of domestic enterprises, especially small and micro enterprises, and produce positive economic and social effects.
The data shows that from 20 12 to 20 16, about150,000 small-scale low-profit enterprises enjoyed tax incentives, and their income tax was reduced or exempted by nearly 70 billion yuan, with an average annual increase of 38% in the past three years.
From 300,000 yuan to 500,000 yuan, the tax reduction for small enterprises exceeded 50,000 yuan.
"The preferential tax policy has saved us more than12,000 yuan in taxes, which means a net profit of nearly two months for a small company like us." Gao Jianmin, the legal representative of Shandong Ningyang Feiyu Fruit and Vegetable Planting Cooperative, told the reporter.
Small and micro enterprises are mostly labor-intensive industries. With the same capital investment, small and micro enterprises absorb four to five times more employed people on average than large and medium-sized enterprises. In terms of absolute share, small and micro enterprises are the main channel to solve the problem of urban employment and the transfer of rural surplus labor to non-agricultural fields in China.
Zhijiang city He Zhong Gas Co., Ltd., Yichang City, Hubei Province, is an enterprise providing industrial oxygen, medical oxygen, metal welding and cutting gas and other products and services. "Enterprises like ours, which are still in the initial stage of development, are not as profitable and risk-resistant as large enterprises, and especially need the support of national tax reduction policies." The enterprise financial tax collector calculated an account with Binbin. The taxable income of the company in 20 16 is 365,000 yuan, and the income tax payable is 9130,000 yuan. According to the latest preferential tax policy, the company only needs to pay income tax of 36,500 yuan, which is 54,800 yuan less than before.
"For small enterprises with only 10 employees, this 50,000 yuan can be used to improve the welfare of the company's technical personnel, keep talents in the local area, and give the enterprise long-term development momentum." Xiang Binbin said.
According to statistics, in 20 16, there were 82 enterprises in Yichang with taxable income of 300,000-500,000 yuan, and the total taxable income was 3 179 1500 yuan. According to the expanded preferential tax policy, it is estimated that the tax reduction will be 4,768,700 yuan and the enterprise income tax will be reduced by 58,200 yuan per household.
"Small and micro enterprises are important carriers of innovation and entrepreneurship. Although tax incentives have decreased for small and micro enterprises, they benefit the whole society and will bring multiple benefits such as economic development and employment increase. " Hu, a professor at Shanghai University of Finance and Economics, believes that during the economic transition period, adopting policies to support small and micro enterprises will help speed up the transformation of old and new kinetic energy and accelerate economic restructuring and transformation and upgrading. Through the guidance of policies, small and micro enterprises have played an important role in absorbing employment, encouraging entrepreneurial innovation and solving transformation problems.
77 items of tax reduction and exemption are fully covered, and tax credits are available for convertible loans.
According to the data released by State Taxation Administration of The People's Republic of China, as of March this year, China has successively issued 77 preferential tax policies for the main links and key areas of entrepreneurial employment, especially since 20 13, and 67 new preferential tax policies have been issued, covering the whole life cycle of enterprises.
For example, as far as small and micro enterprises are concerned, in addition to raising the preferential income tax policy to 500,000 yuan, China will also raise the standard of temporarily exempting VAT from 20,000 yuan of monthly sales to 30,000 yuan, totaling 360,000 yuan per year. In the process of business tax reform, small and medium-sized enterprises with annual sales below 5 million yuan can be identified as small-scale taxpayers, and the business tax is directly reduced from 5% to 3% value-added tax, and the tax burden is reduced by more than 40%.
In order to help enterprises solve the "financing difficulties", tax incentives encourage all kinds of investors to increase their investment in small and medium-sized enterprises. For example, 70% of the investment amount of venture capital enterprises that invest in small and medium-sized high-tech enterprises is deducted from the taxable income, and value-added tax concessions are given to small and medium-sized enterprise guarantee institutions.
In order to help enterprises "recruit talents and attract talents", enterprises that start businesses with college students and recruit laid-off workers for re-employment can be limited to deduct value-added tax; For unlisted companies that attract key scientific and technological talents through equity incentives, a deferred tax policy is implemented; Scientific and technological bonuses won by researchers who have won national, provincial and ministerial awards are exempt from personal income tax.
In order to help enterprises create an "entrepreneurial atmosphere", the state exempts university science parks and technology incubators that specialize in incubating entrepreneurial and innovative enterprises from real estate rent and value-added tax on incubating service income, and exempts real estate and land provided to incubating enterprises from property tax and urban land use tax.
Of course, the policy of supporting small and micro enterprises goes far beyond tax cuts. Since 20 15, State Taxation Administration of The People's Republic of China and China Banking Regulatory Commission have jointly launched the "interaction between banks and taxes" to help the development of small and micro enterprises, and provide a "credit enhancement" channel for corporate financing based on corporate tax information. This year, the cooperation scope of "interaction between banks and taxes" will be rolled out in all counties, and the beneficiary groups of "interaction between banks and taxes" will be expanded from A-level enterprises with tax credit to B-level enterprises to help more small and micro enterprises solve financing problems. (Wu,)