1.What is the latest state support policy for small and micro enterprises in 2022?
1. Continue to implement the institutional tax reduction policy, extend the implementation period of some phased policies such as value-added tax concessions for small-scale taxpayers, and implement new structural tax reduction measures to hedge the impact of some policy adjustments.
2. Raise the value-added tax threshold for small-scale taxpayers from monthly sales of 654.38+10,000 yuan to10.5 million yuan. For small and micro enterprises and individual industrial and commercial households whose annual taxable income is less than 6,543,800 yuan, on the basis of the current preferential policies, the income tax will be levied by half.
Note: Small-scale taxpayers do not pay value-added tax and additional tax as long as their monthly sales do not exceed 6.5438+0.5 million, quarterly sales do not exceed 450,000 and annual sales do not exceed 6.5438+0.8 million.
Under the current policy, small and meager profit enterprises with an annual taxable income of less than 3 million yuan are calculated in two stages according to the taxable income:
First, the annual taxable income does not exceed 6.5438+0 million yuan, which is included in the taxable income at a reduced tax rate of 25%, and the enterprise income tax is calculated and paid at a tax rate of 20%, and the actual tax burden is 5%;
Second, if the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced tax rate of 50%, and the enterprise income tax will be calculated and paid at a tax rate of 20%, with the actual tax burden of 654.38+00%.
This discount is for the first paragraph, and the taxable income does not exceed one million yuan. The actual corporate income tax rate is 5%, and then halved to 25,000 yuan.
3. Small-scale taxpayers of VAT shall be exempted from VAT by stages.
From April 20265438 to February 3, 2022, small-scale VAT taxpayers engaged in VAT taxable sales, and the total monthly sales did not exceed 1 .5 million yuan.
1 quarter is 1 tax period, and the quarterly sales do not exceed 450,000 yuan), it is exempt from value-added tax.
From April 1 day in 2022 to February 3 1 day in 2022, the taxable sales income of small-scale taxpayers shall be levied at a rate of 3% and exempted from value-added tax; suit
3% tax rate of prepaid VAT items, suspend prepaid VAT.
4. Continue to implement the 75% deduction policy for enterprise R&D expenses, increase the deduction ratio of manufacturing enterprises to 100%, and encourage enterprises to increase R&D investment with tax incentives.
5. Small and medium-sized manufacturing enterprises (including sole proprietorship enterprises, partnerships and individual industrial and commercial households) defer payment of some taxes and fees.
In 2022, small and micro enterprises in manufacturing industry can be deferred: enterprise income tax, personal income tax, domestic value-added tax, domestic consumption tax and additional urban maintenance and construction tax, education surcharge and local education surcharge.
All taxes and fees (excluding taxes withheld and remitted, collected and remitted, and taxes paid when applying to the tax authorities for invoicing) will be postponed for 6 months.
6, small and medium-sized enterprise equipment income tax according to a certain proportion of one-time deduction.
From 2022 1 October 1 to February 20221,small and medium-sized enterprises.
Newly purchased equipment and appliances with a unit value of more than 5 million yuan shall be deducted voluntarily before enterprise income tax according to a certain proportion of the unit value.
7. Rent reduction by stages
Small and micro enterprises and individual industrial and commercial households in the county-level administrative area where the epidemic area is located will rent state-owned houses for 6 months in 2022 and 3 months in other areas. If the lessor is exempt from paying rent, the tax authorities shall, in accordance with the relevant provisions of the local government, reduce or exempt the property tax and urban land use tax of the current year; Encourage state-owned banks to give preferential interest rates, pledged loans and other support to lessors who reduce or exempt rents when necessary. Non-state-owned housing rent reduction and exemption, in addition to enjoying the above preferential policies equally, encourage all localities to give greater preferential policies. If the house is rented by subletting or subletting, it is necessary to ensure that the preferential rent reduction policy benefits the ultimate lessee, and it is not allowed to drive up the rent in subletting or subletting.
Two, small and micro enterprises "six taxes and two fees" relief policy
Subject of enjoyment
Small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households
Preferential content
The period from June 1 day in 2022 to February 3 1 day in 2024 shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation of the region and the needs of macro-control. Small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households can reduce or exempt resource tax, urban maintenance and construction tax and property tax within the tax rate of 50%.
Enjoy conditions
1. Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 and total assets not exceeding 50 million yuan.
The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.
The judgment of small and low-profit enterprises should be based on the results of annual settlement and payment of enterprise income tax.
Newly established enterprises registered as general taxpayers of value-added tax, engaged in industries that are not restricted or prohibited by the state, and meeting the two conditions of no more than 300 employees and no more than 50 million yuan in total assets at the end of last month during the reporting period, can declare to enjoy the "Ministry of Finance" as small-scale low-profit enterprises before the first settlement.
Preferential policies stipulated in Article 1 of Announcement of State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" Reduction Policy for Small and Micro Enterprises (No.10, 2022).
2. Small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households have enjoyed local preferential education policies such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge, etc., and can enjoy the Ministry of Finance.
Preferential policies stipulated in Article 1 of Announcement of State Taxation Administration of The People's Republic of China on Further Implementing the "Six Taxes and Two Fees" Reduction Policy for Small and Micro Enterprises (No.10, 2022).