The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Expanding the Scope of Collecting Enterprise Income Tax by Half for Small-scale Low-profit Enterprises (Announcement No.23 of State Taxation Administration of The People's Republic of China, 20 14) stipulates that in 20 14 and beyond, eligible small-scale low-profit enterprises (including those that adopt the method of examination and approval) can enjoy preferential policies for small-scale low-profit enterprises according to regulations. That is to say, in 20 14 and beyond, no matter whether the enterprise income tax is levied by auditing or approved, those who meet the requirements stipulated by small-scale low-profit enterprises can enjoy preferential policies for small-scale low-profit enterprises according to regulations.
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, which belong to different taxes and have different identification and classification standards. The standards for identifying small and meager profit enterprises stipulated in the enterprise income tax include the annual taxable income, the number of employees and the 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 VAT taxpayers. Therefore, general VAT taxpayers can also enjoy preferential tax policies for small-scale low-profit enterprises as long as they meet the requirements of small-scale low-profit enterprises. Small-scale taxpayers of value-added tax are not necessarily small-scale and low-profit enterprises stipulated by 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 industry scope, annual taxable income, number of employees, total assets, etc. The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax (No.69 [2009] of the Ministry of Finance) stipulates that the treatment of small-scale and low-profit enterprises stipulated in Article 28 of the Enterprise Income Tax Law is applicable to enterprises that have the conditions to establish accounts to calculate their taxable income. In other words, small and low-profit enterprises that enjoy preferential corporate income tax policies have no income standard requirements.
Myth 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.
Article 5 of the Enterprise Income Tax Law clearly stipulates the judgment of "taxable income": "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 in previous years, is taxable income." That is to say, the taxable income in the condition of small and low-profit enterprises is also the total income in the tax year, after deducting non-taxable income, tax-free income, various deductions and allowable 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//kloc-0.0 million yuan at the end of the year are not small and low-profit enterprises; Or enterprises with 100 employees /80 employees or more at the end of the year are not small-scale low-profit enterprises.
The standard of "qualified small-scale low-profit enterprises" includes the standard of the number of employees and the standard of total assets. In addition, according to Caishui [2009] No.69 document, 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 enterprises and the number of laborers dispatched by enterprises; The number of employees and total assets are determined according to the annual monthly average of the enterprise, and the specific calculation formula is as follows:
Monthly average = (beginning of month+end of month) ÷2
Monthly average = sum of monthly average12
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.
To sum up, the indicators of the number of employees and total assets of small-scale low-profit enterprises are the average monthly number 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/100 /80 people at the end of the year may belong to small-scale low-profit enterprises.
Misunderstanding 6 of small and micro enterprises enjoying tax incentives: 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.20 14 No.23) stipulates that small and low-profit enterprises that meet the prescribed conditions in 2014 and beyond can enjoy the preferential policies for small and low-profit enterprises to pay enterprise income tax in advance and annually without the approval of the tax authorities, but they should also be eligible small and medium-sized enterprises when submitting the annual enterprise income tax return. Specifically, they can enjoy preferential policies in the middle of the year, and as long as they are settled at the end of the year, they will report to the tax authorities the employees and total assets that meet the requirements of small and meager profit enterprises.
Subsidy conditions for micro-enterprises
Establish a limited liability company, sole proprietorship enterprise or partnership enterprise with a registered capital of less than 654.38+500,000 yuan and less than 20 employees (including investors) 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 follow-up support policies for micro-enterprises, such as business premises rent, water and electricity operating expenses, production and operation equipment purchase, and accounting subsidies; Second, there are "four types of people" such as college graduates with Chongqing household registration, returning migrant workers, unemployed people and demobilized soldiers. Micro-enterprises engaged in processing, manufacturing, wholesale and retail in municipal and county-level encouraged industries such as scientific and technological innovation, e-commerce, energy conservation and environmental protection, cultural creativity, characteristic benefit agriculture, etc., with a registered capital of less than 6.5438+0.5 million yuan. Two months after its establishment and normal operation, it is 65.438+0 years. At the same time, it is required that if an administrative license is required to engage in business, the micro-enterprise should obtain the corresponding license or approval document, and if the "license before license" is implemented, it should also obtain the license or approval document before applying for subsidies.
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