Preferential tax policies for small and micro enterprises in 2022

1. Small-scale taxpayers are exempt from value-added tax on taxable sales with a 3% tax rate

According to the "Financial The Announcement of the Ministry of Finance and the State Administration of Taxation on Exempting Small-scale Value-Added Taxpayers from Value-Added Tax (Announcement No. 15 of 2022 of the Ministry of Finance and the State Administration of Taxation) stipulates that from April 1, 2022 to December 31, 2022, the value-added tax Small-scale taxpayers are exempt from VAT on taxable sales income that is subject to a 3% levy rate; prepayment of VAT is suspended for items that are subject to a 3% prepayment rate.

To enjoy this preferential tax policy, please note that taxpayers are not allowed to issue special value-added tax invoices. The portion of the special invoice that is issued must be calculated and paid with value-added tax at a 3% tax rate.

2. Small-scale taxpayers are subject to a 5% tax rate for taxable sales, and sales of no more than 450,000 per quarter are exempt from VAT.

According to the "Notice on Clarifying Value-Added Tax by the Ministry of Finance and the State Administration of Taxation" "Announcement on the Value-Added Tax Exemption Policy for Small-scale Taxpayers" (Announcement No. 11 of the Ministry of Finance and the State Administration of Taxation in 2021) stipulates that from April 1, 2021 to December 31, 2022, for monthly sales of less than 150,000 yuan ( Small-scale VAT taxpayers with quarterly taxable sales of less than 450,000 yuan) are exempt from VAT.

From April 1, 2022, small-scale taxpayers will be subject to a 3% tax rate for taxable sales not exceeding 5 million yuan (small-scale taxpayers with taxable sales exceeding 5 million need to register as general Taxpayers) are exempted from VAT. For those that are subject to the 5% tax rate, the original preferential policy still applies. A monthly payment of RMB 150,000 and a quarter of RMB 450,000 are exempt from VAT. Also note that special invoices are not eligible for the exemption policy.

The applicable scope of the 5% tax rate mainly includes the sale of real estate, the provision of real estate leasing services, the provision of labor dispatch services, and security protection services that choose to pay differential tax.

3. The six taxes and two fees for small-scale taxpayers are reduced by half

According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing the "Six Taxes and Two Fees" Reduction and Reduction Policy for Small and Micro Enterprises" (Announcement No. 10 of the Ministry of Finance and the State Administration of Taxation in 2022) stipulates that small-scale value-added tax taxpayers, small low-profit enterprises and individual industrial and commercial households can be reduced in resource tax, urban maintenance and construction tax, real estate tax, etc. within a 50% tax range. Urban land use tax, stamp tax (excluding securities transaction stamp tax), farmland occupation tax and education surcharge, local education surcharge.

An enterprise may be a small-scale taxpayer and a small and micro enterprise at the same time, and enjoy the preferential tax policies of small-scale taxpayers and small and micro enterprises.

4. Small-scale taxpayers whose monthly sales do not exceed RMB 100,000 and quarterly sales do not exceed RMB 300,000 are exempt from two fees and one fund (education surcharge, local education surcharge, and water conservancy fund)< /p>

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Expanding the Exemption Scope of Relevant Government Funds" (Finance and Taxation No. 12, 2016), the monthly sales tax shall not exceed 100,000 yuan (those who pay quarterly taxes shall Payers whose quarterly sales do not exceed 300,000 yuan) are exempt from education surcharges, local education surcharges and water conservancy funds.

Urban maintenance and construction tax, education surcharge and local education surcharge (surcharge) are based on the actual paid value-added tax and consumption tax. If the taxpayer’s taxable sales behavior does not involve consumption tax, If the tax scope is within the tax scope, the taxpayer enjoys the VAT exemption policy in Articles 1 and 2 above, and does not need to pay the corresponding additional taxes and fees, and needs to file a normal tax return.

5. For small-scale taxpayers who are both small and micro enterprises, the corporate income tax reduction and exemption policy

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households" According to the provisions of the Announcement of the Ministry of Finance and the State Administration of Taxation on the Further Implementation of Preferential Income Tax Policies for Small and Micro Enterprises (Announcement of the Ministry of Finance and the State Administration of Taxation on 2021 No. 12 of 2021), small and low-profit enterprises The annual taxable income does not exceed 1 million yuan, a reduced rate of 12.5% ??is included in the taxable income, and the corporate income tax is paid at a tax rate of 20%, that is, the tax rate is 12.5×20%=2.5%; the annual taxable income exceeds 100 Ten thousand yuan, and the part not exceeding 3 million yuan will be included in the taxable income at a reduced rate of 25%, and the corporate income tax shall be paid at a tax rate of 20%, that is, the tax rate is 25% × 20% = 5%. For example, if a small and micro enterprise achieves an annual profit of 2.5 million in 2022, and the tax adjustment amount is +300,000, the amount of corporate income tax that needs to be paid is: 100 × 2.5% + (250 + 30-100) × 5% = 65,000 .

The conditions for small and micro enterprises are companies engaged in national non-restricted and prohibited industries, with total assets not exceeding 50 million, number of employees (including dispatched employees), and annual taxable income not exceeding 3 million.

6. Super Deduction of R&D Expenses

According to the "Announcement of the Ministry of Finance, State Administration of Taxation, and the Ministry of Science and Technology on Further Increasing the Pre-tax Super Deduction Ratio for R&D Expenses of Scientific and Technological Small and Medium-sized Enterprises" (Ministry of Finance Announcement No. 16 of 2022 of the Ministry of Science and Technology of the State Administration of Taxation) stipulates that the R&D expenses actually incurred by small and medium-sized technology enterprises in carrying out R&D activities, and which have not formed intangible assets and are included in the current profits and losses, will be deducted in accordance with the regulations and will be deducted from 2022 on the basis of actual deductions. Starting from January 1, 100% of the actual amount will be deducted before tax; if intangible assets are formed, starting from January 1, 2022, 200% of the cost of the intangible assets will be amortized before tax.

If a small-scale VAT taxpayer also meets the conditions of technology-based small and medium-sized enterprises, for specific conditions and standards, please refer to the "Notice of the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation on Issuing the "Evaluation Methods for Technology-based Small and Medium-sized Enterprises" (National Kefa Zheng [2017] No. 115).

According to the provisions of the "Announcement of the State Administration of Taxation on Matters Concerning Preferential Policies for the Super Deduction of R&D Expenses for Enterprises' Prepayment Declarations" (State Administration of Taxation Announcement No. 10, 2022), enterprises must submit prepayment declarations in October. When paying corporate income tax in the third quarter (prepaid quarterly) or in the ninth month (prepaid monthly), you can choose to enjoy the preferential super deduction policy for R&D expenses in the first three quarters of the year. If you give up the prepayment stage to enjoy this policy, you can continue to enjoy it until the final settlement.

7. Super deduction for placement of disabled employees

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Corporate Income Tax Policies Regarding the Employment of Disabled Persons" (No. 70 of Finance and Taxation 2009) , if an enterprise places disabled personnel, on the basis of actual deductions based on the wages paid to disabled employees, an additional deduction of 100% of the wages paid to disabled employees can be made when calculating taxable income.

Relocating disabled employees can also reduce the amount of disability insurance. If the number of employees in the enterprise exceeds 30, it will need to pay disability insurance. If the company is resettled according to the prescribed ratio (1.5%) Employees with disabilities no longer need to pay the disability security fund. If the placement ratio is lower than the prescribed ratio, they need to calculate and pay the disability security fund according to the following formula:

Annual payment amount of the disability security fund = ( The number of active employees of the employer in the previous year × 1.5% - the number of disabled people actually employed by the employer in the previous year) × the average annual salary of the active employees of the employer in the previous year

Therefore, placement of disabled people can reduce payment Disability benefits.

8. One-time pre-tax deduction for appliances and machinery worth less than 5 million yuan

According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies" ( The Notice of the Ministry of Finance and the State Administration of Taxation on Corporate Income Tax Policies Concerning the Deduction of Equipment and Equipment (Finance and Taxation 2018 No. 54) stipulates that the policy will be extended to December 31, 2023, that is, the unit value is less than 500 Equipment worth RMB 10,000 is allowed to be deducted in one go when calculating taxable income.

9. One-time pre-tax deduction for equipment and equipment worth more than 5 million yuan

According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Policies for Pre-tax Deduction of Income Tax on Equipment and Equipment for Small, Medium and Micro Enterprises" (Announcement No. 12 of 2022 of the Ministry of Finance and the State Administration of Taxation) stipulates that new equipment and appliances purchased by small, medium and micro enterprises between January 1, 2022 and December 31, 2022, with a unit value of more than 5 million yuan, shall be calculated according to the unit price. A certain percentage of the value is voluntarily deducted before corporate income tax. Among them, the Implementation Regulations of the Enterprise Income Tax Law stipulate that for equipment and equipment with a minimum depreciation period of 3 years, 100% of the unit value can be deducted in one time before tax in the current year; if the minimum depreciation period is 4 years, 5 years, or 10 years, 50% of the unit value % can be deducted once before tax in the current year, and the remaining 50% will be depreciated in the remaining years according to regulations and deducted before tax.

The minimum depreciation period stipulated in the Enterprise Income Tax Implementation Regulations is:

The minimum depreciation period for electronic equipment is 3 years; the minimum depreciation period for transportation vehicles other than airplanes, trains, and ships is 4 years; The minimum depreciation period for appliances, tools, furniture, etc. related to production and business activities is 5 years; the minimum depreciation period for airplanes, trains, ships, machines, machinery and other production equipment is 10 years.