Value-added tax is supported by 40%-70% of local fiscal revenue, and enterprise income tax is supported by 40%-70% of local fiscal revenue. Return on a monthly basis, pay taxes in the current month and support next month.
Sole proprietorship enterprise (small-scale/general taxpayer) After the sole proprietorship enterprise is approved and levied, it can be used to solve the problems such as the difficulty in obtaining the cost, the dividend for shareholders and the inflated profits caused by the high changes in equity and the lack of cost tickets in enterprise expenditures, and the tax savings can reach 92%!
202 1, enterprises can continue to enjoy the approved collection and tax preferential policies of tax preferential parks. Information technology, software development and other enterprises can set up small individual industrial and commercial households or sole proprietorship enterprises in the park due to insufficient cost, transfer the profits of the main enterprise to the independent enterprises in the park through business subcontracting, sign corresponding contracts, and the independent enterprises will issue corresponding invoices to the main enterprise for the cost deduction of the main enterprise, thus greatly reducing the tax burden of the main enterprise. However, individual enterprises in the park only need to pay personal business income tax, value-added tax and additional tax, and there is no corporate income tax. Shareholders and legal persons also have no 20% dividend tax when withdrawing dividends to personal private cards. Among them, the business income tax is levied at a fixed rate of 0.5%, plus 3% value-added tax and 0. 18% additional tax, and the total tax rate is 3.68%.
1. High-tech enterprises enjoy the tax rate of 15%, and the geographical restrictions are cancelled. The original policy was limited to high-tech enterprises in the National High-tech Development Zone. The new law extends this preferential policy to the whole country in order to promote the national high-tech enterprises to accelerate scientific and technological innovation and progress. All enterprises recognized as high-tech enterprises according to the new Administrative Measures for the Recognition of High-tech Enterprises can enjoy the preferential tax rate of 15%.
Second, the new law has increased tax incentives for venture capital enterprises.
Three. The threshold for income tax on technology transfer has been significantly raised. According to the old law, enterprises and institutions whose annual net income from technology transfer is less than 300,000 yuan, and the income from technical consultation, technical service and technical training related to technology transfer are exempt from income tax. The new law stipulates that in a tax year, if the income from technology transfer of resident enterprises does not exceed 5 million yuan, it will be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
Legal basis: Article 15 of the Constitution of People's Republic of China (PRC) implements a socialist market economy.
The state strengthens economic legislation and improves macro-control.
The state prohibits any organization or individual from disturbing social and economic order according to law.