One, small and micro enterprises to pay local taxes
Small and micro enterprises need to pay the main taxes are: value-added tax, in general the range of value-added tax is 6-16%, according to the scope of operation of the approved value-added tax rate; value-added surtax, in general, 12%, respectively, the urban construction tax of 7%, the education fee attached to the tax of 3%, the local education fee attached to the tax of 2%; Enterprise income tax.
There are many taxes and fees levied by the local tax: business tax, urban construction tax, education surcharge, local education surcharge, special fund for water conservancy construction, stamp duty, urban land use tax, property tax, urban property tax, vehicle and vessel tax, land value-added tax, resource tax, tobacco tax, personal income tax, enterprise income tax (for domestically owned enterprises set up before January 1, 2002), social insurance (basic pension, basic medical care, unemployment, work injury), and social security. basic pension, basic medical care, unemployment, work injury and maternity insurance premiums) employment security fund for the disabled, and construction fees for cultural undertakings.
2. How much tax do small and micro enterprises have to pay
1. Value-added tax (VAT) payable = current output tax - current input tax; current output tax = current non-taxable sales revenue * 17%; current input tax = current non-taxable goods and taxable services * 17%;
2. Urban construction tax payable = VAT payable * 7% (monthly report);
3, Education surcharge payable = VAT payable * 3% (monthly report);
4. Embankment protection fee: business revenue * 0.02% (some places do not charge) (monthly report);
5. Income tax = total profit * tax rate of 25% (quarterly report).
Three, small and micro-enterprise tax incentives
1, "Notice on the Exemption of Stamp Duty on Borrowing Contracts Signed between Financial Institutions and Small and Micro Enterprises": from November 1, 2011 until October 31, 2017, the borrowing contracts signed between financial institutions and small and micro-enterprises are exempted from stamp duty.
2. Exemption of Partial Administrative Fees for Small and Micro Enterprises: from January 1, 2012 to December 31, 2017, small and micro enterprises are exempted from administrative fees for management, registration and licenses, including 22 fees such as enterprise registration fee, tax invoice labor cost fee, customs supervision handling fee, certificate of origin of goods fee and supervision fee for agricultural machinery.
3
3. Notice on Issues Related to Preferential Policies on Income Tax for Small and Micro-profit Enterprises: From January 1, 2012 to December 31, 2017, for small and micro-profit enterprises with annual taxable income of less than 60,000 yuan (including 60,000 yuan), their income is reduced by 50% of their taxable income, and they pay the enterprise income tax at a rate of 20%.
4. Notice on Temporary Exemption of Some Small and Micro Enterprises from Value-added Tax and Business Tax: Starting from August 1, 2013, enterprises or non-enterprise units of small taxpayers with monthly sales and turnover not exceeding 20,000 yuan are temporarily exempted from value-added tax and business tax
5. Notice on Issues Related to Preferential Policies for the Income Tax of Small and Micro-Enterprises and Circular on the Extension of Circular on Issues Related to the Preferential Policy on Income Tax for Small and Micro-profit Enterprises and the Circular on Issues Related to the Expansion of the Scope of Small and Micro-profit Enterprises' Half-Level Enterprise Income Tax: The various standards for small and micro enterprises to be taxed have been uniformly raised to 100,000 yuan.
6, "on the further support of small and micro-enterprises value-added tax and business tax policy notice" exemption of small and micro-enterprises from value-added tax and business tax on the subject of sales and turnover was raised to "20,000 yuan to 30,000 yuan".
7, "the State Council on supporting the healthy development of small micro-enterprises," small micro-enterprises engaged in investment projects to encourage the development of the State, imported projects for their own use and the domestic production of advanced equipment can not be exempted from tariffs in accordance with relevant regulations.
Legal Objective:Article 1 of the Announcement of the State Administration of Taxation on Issues Related to the Implementation of the Policy of Inclusive Income Tax Reduction and Exemption for Small Micro-Enterprises From January 1, 2019, to December 31, 2021, for the portion of small micro-enterprises whose annual taxable income does not exceed 1 million yuan, the portion of the annual taxable income shall be reduced by 25% to be included in the taxable income, and shall pay at a tax rate of 20% the enterprise income tax; for the portion of annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, a reduction of 50% shall be included in the taxable income and the enterprise income tax shall be paid at a tax rate of 20%. Small and micro-profit enterprises can enjoy the above preferential policies regardless of whether they pay enterprise income tax according to the method of checking accounts or approved collection.