1. How much income do small and micro companies have to pay taxes?
General taxpayer companies have to pay taxes as long as they have income. Small-scale taxpayers should declare without paying taxes if their monthly income does not exceed 30 thousand and their quarterly income does not exceed 90 thousand. Small-scale taxpayers with monthly sales of 20 thousand yuan to 30 thousand yuan are exempt from value-added tax; Business tax payers whose monthly turnover is between 20,000 yuan and 30,000 yuan shall be exempted from business tax. The upper limit of annual taxable income of small and low-profit enterprises has been raised from 500,000 yuan to 6,543,800 yuan. For small and low-profit enterprises whose annual taxable income is less than 6.5438+0 million yuan (including 6.5438+0 million yuan), 50% shall be included in the taxable income, and enterprise income tax shall be paid at a reduced rate of 20%.
The scope of exemption from education surcharge, local education surcharge and water conservancy construction fund will be expanded from the current payment unit with monthly sales or turnover not exceeding 30,000 yuan (quarterly sales or turnover not exceeding 90,000 yuan) to the payment unit with monthly sales or turnover not exceeding 654.38+10,000 yuan (quarterly sales or turnover not exceeding 300,000 yuan).
2. What are the enterprise income tax relief items?
The determination of taxable income of an enterprise refers to the total income of the enterprise minus the cost, expenses, losses and deductible items. Cost is the direct and indirect expenses incurred by taxpayers for producing, managing goods and providing services. Expenses refer to the sales expenses, management expenses and financial expenses incurred by taxpayers for producing and operating commodities and providing services. Losses refer to all kinds of non-operating expenses, operating losses and investment losses incurred by taxpayers in the process of production and operation. In addition, when calculating the taxable income of enterprises, if the taxpayer's financial accounting treatment is inconsistent with the tax regulations, it should be adjusted according to the tax regulations. In addition to costs, expenses and losses, the statutory deductions for enterprise income tax also stipulate some deductions that need to be adjusted according to tax laws and regulations.
To sum up, the state has great support for small and micro companies. In addition to the credit policy, there are also tax incentives. Small and micro companies need to pay business tax and value-added tax if their monthly income exceeds 30,000. If the annual turnover reaches/kloc-0.0 million, they will also generate corporate income tax. If this standard is not met, the company does not have to pay taxes, but it must also declare.