In addition to raising the threshold of value-added tax, the 20021the State Council executive meeting also determined the preferential tax policies to further support small and micro enterprises, individual industrial and commercial households and advanced manufacturing industries. Details are as follows:
First, increase the income tax incentives for small and micro enterprises and include individual industrial and commercial households in the scope of preferential policies. From June 5438+ 10 this year to the end of next year, the income tax for small and micro enterprises and individual industrial and commercial households with annual taxable income less than 1 10,000 yuan will be halved on the basis of the current preferential policies, further reducing the actual tax burden.
Two, from April this year 1 day, transportation equipment, motors, instrumentation, medicine, chemical fiber and other production enterprises. Incorporate into the advanced manufacturing enterprise's VAT credit and tax refund policy, and the incremental tax credit will be fully refunded monthly.
According to the preferential tax policies and the above policies, it is estimated that the annual tax reduction will exceed 550 billion yuan. However, while implementing the tax reduction policy, we must also resolutely prevent arbitrary charges of various names from increasing the burden on enterprises.
Latest information: the value-added tax threshold is 450,000 yuan, which was officially implemented in April 1.
1. Small-scale taxpayers engaged in VAT taxable sales, and the total monthly sales amount does not exceed 1 .5000 yuan (if 1 quarter is1tax period, then the quarterly sales amount does not exceed 450000 yuan, the same below), shall be exempted from VAT.
Small-scale taxpayers engaged in VAT taxable sales, the total monthly sales exceeded 6,543.8+0.5 million yuan, but the sales of goods, services and intangible assets in this period did not exceed 6,543.8+0.5 million yuan after deducting the sales of real estate, and the sales they obtained were exempted from VAT.
2. Small-scale taxpayers who apply the differential taxation policy of value-added tax shall determine whether they can enjoy the tax exemption policy of value-added tax stipulated in this announcement based on the sales after the difference.
"VAT tax return (applicable to small-scale taxpayers)" in the "tax-free sales" related column, fill in the difference after the sales.
3. For small-scale taxpayers who pay taxes with a fixed term, the tax payment period can be 1 month or 1 quarter. Once selected, it cannot be changed within a fiscal year.