Small and micro enterprises are the main channel to provide new jobs, the main platform for entrepreneurs' entrepreneurial growth and an important force for scientific and technological innovation. Handling small and micro enterprises has proved to be beneficial for enterprises to enjoy relevant preferential policies and promote their better development.
To apply for the identification of small and micro enterprises, the following materials need to be prepared:
1, SME certification declaration form;
2, business license, organization code certificate, tax registration certificate (copy) of the original, a copy of the official seal;
3. The original and two copies of the financial audit report (or financial statement) of the previous year stamped with the official seal of the enterprise;
4. The original and photocopy of the employee pension insurance certificate paid by the enterprise in the previous year (if the number of employees paid in the whole year has not changed, only the certificate of 65438+February is required) is stamped with the official seal;
5. Enterprises can bring relevant certificates to the industrial and information departments of all districts and cities for handling.
National income tax relief policies for small and micro enterprises include:
1. Small and low-profit enterprises that meet the prescribed conditions can enjoy preferential income tax policies for small and low-profit enterprises, regardless of whether they adopt audit collection or approved collection.
2. Preferential income tax policies for small-scale low-profit enterprises, including the reduction and exemption of 20% enterprise income tax, and the preferential policies stipulated in Caishui [2015] No.34 document.
Preferential policies.
3. Small and low-profit enterprises that meet the prescribed conditions can enjoy preferential policies for small and low-profit enterprises when paying enterprise income tax quarterly and monthly, without the approval of the tax authorities.
legal ground
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Article 8 The term "actual connection" as mentioned in Article 3 of the Enterprise Income Tax Law refers to the ownership of equity and creditor's rights obtained by institutions and places established by non-resident enterprises in China, as well as the ownership, management and control of property. Article 12 The monetary forms of income earned by enterprises mentioned in Article 6 of the Enterprise Income Tax Law include cash, deposits, accounts receivable, notes receivable, held-to-maturity bond investment and debt exemption.
The non-monetary income obtained by an enterprise as mentioned in Article 6 of the Enterprise Income Tax Law includes fixed assets, biological assets, intangible assets, equity investments, inventories, bond investments not to be held until maturity, labor services and related rights and interests.