According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Further Expanding the Scope of Preferential Income Tax Policies for Small and Low-profit Enterprises (Cai Shui [2018] No.77) issued on July 1 1, the annual taxable income of small and low-profit enterprises before did not exceed 500,000 yuan, and it was adjusted from1October to 2065,400 yuan.
The number of employees refers to the number of employees who have established labor relations with enterprises and the number of labor dispatch workers accepted by enterprises. The number of employees referred to is determined according to the quarterly average value of the enterprise throughout the year, and the specific calculation method is quarterly average value = (value at the beginning of the season+value at the end of the season) ÷ 2; Annual quarterly average = sum of annual quarterly average ÷4.
Extended data:
Inclusive tax relief policy for small and micro enterprises;
1. Small-scale VAT taxpayers whose monthly sales are below 654.38+10,000 yuan (inclusive) are exempt from VAT.
2. The part of the annual taxable income of small and low-profit enterprises that does not exceed 6,543,800 yuan+0,000 yuan shall be included in the taxable income at a reduced tax rate of 25%, and enterprise income tax shall be paid at a tax rate of 20%; If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.
3 by the people's governments of provinces, autonomous regions and municipalities directly under the central government according to the local actual situation and the needs of macro-control. Small-scale taxpayers of value-added tax can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within 50% of the tax amount.
4. Small-scale VAT taxpayers who have enjoyed the additional preferential policies for local education, such as resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax and additional education fees, can enjoy relevant preferential policies.
Baidu encyclopedia-small and meager profit enterprises
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-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
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on further expanding the scope of preferential income tax policies for small and meager profit enterprises