Tax Refund Incentive Voucher (1 minute ago)
I. The preferential tax policies for small and micro enterprises in 2022 are as follows:
1. From April 20221day to February 3, 20221day, small-scale taxpayers of value-added tax shall apply 3% of taxable sales income and be exempted from value-added tax; Sales of goods that receive 3% VAT in advance are suspended.
2. The annual tax payable of small and low-profit enterprises is reduced by 25% and included in the tax payable, and the enterprise income tax is paid at the rate of 20%.
3. Self-employed individuals who are included in small and micro enterprises can still enjoy the approved preferential tax collection, and the tax payable does not exceed 1, and personal income tax is levied by half.
4. Small and micro enterprises (including individuals) are general taxpayers and can enjoy VAT exemption. If a special ticket is issued, the preferential policy will be paid at the rate of 3%.
2. What are the latest preferential income tax policies in 2022?
If the annual tax payable of small and low-profit enterprises does not exceed 6.5438+0 million yuan, the tax reduction and exemption shall be included in the tax payable, and the enterprise income tax shall be paid at a reduced rate of 20%; If the annual tax payable exceeds 6,543,800 yuan but not more than 3 million yuan, it will be included in the tax payable at a reduced rate of 50%, and the enterprise income tax will be paid at the rate of 20%. That is, if the annual tax payable of small and low-profit enterprises does not exceed 6.5438+0 million yuan, it will be taxed; If it exceeds1000000 yuan but not more than 3 million yuan, it will be taxed at 10%. Companies that do not meet the requirements of small-scale low-profit enterprises can enjoy the enterprise income tax reduction and exemption policy if they meet the requirements of small-scale low-profit enterprises when paying enterprise income tax in advance in the middle of the year. The overpaid enterprise income tax at the beginning of this year can be deducted from the prepaid enterprise income tax in the next quarter because it does not meet the requirements of small and low-profit enterprises.
When an enterprise pays enterprise income tax in advance, it enjoys the enterprise income tax reduction and exemption policy with low profit. If the annual final settlement does not meet the requirements of small-scale low-profit enterprises, the enterprise income tax shall be paid according to the regulations.
Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Article 6 A taxpayer engaged in production, business operation and independent economic accounting with the approval of the administrative department for industry and commerce shall, within 30 days from the date of obtaining the business license, go through the tax registration with the local tax authorities. Other units and individuals that have the obligation to pay taxes shall, in accordance with the provisions of tax laws and regulations, go through the tax registration with the local tax authorities within 30 days from the date of changing to legal taxpayers, except those that do not need to go through the tax registration according to the provisions of tax authorities.
Article 8 When a taxpayer applies for tax registration, it shall submit the application registration report and relevant approval documents, and provide relevant certificates. After examining the above statements, documents and certificates, the competent tax authorities shall register them and issue tax registration certificates. Tax registration is limited to taxpayers and may not be transferred or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, unit affiliation, mode of operation, business scope and other related matters.
Three. Latest preferential policies for enterprise income tax in 2022
1. Income tax relief for small and low-profit enterprises
From June 5438+1 October 1 day in 2022 to February 3 1 day in 2024, if the annual tax payable of small and low-profit enterprises exceeds110,000 yuan but does not exceed 3 million yuan, it will be included in the tax payable at a reduced rate of 25%, and the enterprise income tax will be paid at a reduced rate of 20%. In other words, the actual tax burden ranges from 10% to 5%.
Policy basis: Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing Preferential Income Tax Policies for Small and Micro Enterprises (AnnouncementNo.: Ministry of Finance, State Taxation Administration of The People's Republic of China 2022 13).
2. The income tax on equipment and appliances of small and medium-sized enterprises shall be deducted in a lump sum according to a certain proportion.
For small and medium-sized enterprises, the depreciation period of newly purchased equipment with a value of more than 5 million yuan is 3 years, with a one-time deduction of 100%, and the depreciation period is 4.5 years. In 65,438+00 years, 50% can be deducted at one time, and the remaining 50% can be deducted in the remaining years.
Policy basis: Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Deduction Policy of Equipment Income Tax for Small and Medium-sized Enterprises (AnnouncementNo.: Ministry of Finance, State Taxation Administration of The People's Republic of China 2022 12).
3. Preferential income tax for third-party companies engaged in pollution control.
The enterprise income tax shall be reduced by 15% for qualified third-party companies engaged in pollution control. Expanded to 65438+February 3, 20231.
Policy basis: Announcement No.4 of Ministry of Finance and State Taxation Administration of The People's Republic of China in 2022.
4. Increase the deduction ratio of R&D expenses of small and medium-sized science and technology enterprises to 100%.
Research and development of small and medium-sized scientific and technological enterprises; R& actually happens in D activity; D expenses, if no intangible assets are included in the current profits and losses, shall be deducted before tax according to 100% of the actual deduction from 2022 1 0/; If intangible assets are generated, they will be amortized before tax at 200% of the cost of intangible assets from June 65438+1 October1in 2022.
Policy basis: Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on Further Increasing the Pre-tax Deduction Ratio of R&D Expenditure of Small and Medium-sized Science and Technology Enterprises (AnnouncementNo. 16 of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology in 2022).
Policy basis: Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Continuing to Pay Taxes and Fees for Manufacturing SMEs (Announcement No.2 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2022) and Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Paying Taxes and Fees for Manufacturing SMEs (Announcement No.30 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2022)
Verb (abbreviation of verb) Income tax policy for small enterprises in 2022
The preferential tax policies for small and micro enterprises in 2022 are as follows:
1. value-added tax, which is directly exempted for ordinary taxpayers to issue ordinary tickets, and levied at 3% for special tickets.
2. The enterprise income tax is levied within the range of 6,543,800+0,000, and within the range of 1 0,000 to 3,000,000, it is levied at 5%.
3. Shareholder dividend tax, that is, the dividends of the company's shareholders. Or equity transfer. The cancellation of the company needs to deal with the undistributed profits of the enterprise. When the enterprise does not pay dividends temporarily, it does not need to pay.
What kind of enterprises can become small and micro enterprises?
The standard of Caishui [2065 438+09] 13 is, in other words, the annual tax payable does not exceed 3 million, the employees do not exceed 3 million, and the total assets do not exceed 50 million. Of course, the most important thing is to engage in industries that are not restricted or prohibited in China.
Moreover, from April 1 in 2022, as long as special tickets are not opened, tax exemption can be declared regardless of whether ordinary invoices are opened, and it is not limited by 450,000 per quarter. To put it simply, since April 1 day, the quarterly policy of a small amount of 450,000 yuan has been relaxed, and it is no longer limited to tax exemption of 450,000 yuan. As long as you don't open special tickets, you are tax-free for less than 5 million yuan, even if you open all ordinary tickets.
legal ground
People's Republic of China (PRC) Income Tax Law
Article 28 The enterprise income tax shall be reduced by 20% for qualified small-scale enterprises with low profit. The number of high-tech enterprises that need key support in China will decrease by 15%.
Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises
Article 2 If the annual tax payable of small-scale low-profit enterprises does not exceed 6.5438+0 million yuan, it shall be included in the tax payable at a reduced rate of 25%, and enterprise income tax shall be paid at a reduced rate of 20%; If the annual tax payable exceeds 6,543,800 yuan but not more than 3 million yuan, it will be included in the tax payable at a reduced rate of 50%, and the enterprise income tax will be paid at the rate of 20%.
The latest preferential tax policies in 2022.
The latest preferential tax policies in 2022 are as follows:
1. For small and micro enterprises, the preferential tax policies in 2022 are very favorable. If the annual tax payable is less than 6,543,800 yuan, the enterprise income tax shall be paid at the new tax rate. If the annual taxable amount is 6,543.8+0,000 yuan to 3,000,000 yuan, the enterprise income tax shall be paid at the rate of 654.38+0%;
In 2000, it is obvious that the annual one-time bonus will still be taxed independently every month, instead of the preferential tax policy for wage income in party member, which will last until the end of 2023. This can reduce the personal tax pressure of the working class;
The latest annual VAT preferential policies mainly include two aspects:
(1) Continue to implement the additional deduction policy for productive industries and life service industries;
(2) For ordinary taxpayers, if the quarterly sales amount does not exceed 450,000 yuan, or the monthly sales amount does not exceed 6,543,800 yuan+0.5 million yuan, they can enjoy the preferential tax policy of exemption from value-added tax; At the same time, the preferential tax policy of 1% of 3% is still being implemented. The specific extension shall be subject to the subsequent notification documents.
"People's Republic of China (PRC) tax collection and management law" third.
To collect, stop collecting and reduce taxes, exempt taxes, refund taxes and pay back taxes according to law; Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of laws and regulations, collect taxes, stop collecting taxes, reduce taxes, exempt taxes or refund taxes without authorization, and may not make a decision that conflicts with the same tax regulations and other supplementary tax and administrative regulations.