According to the latest policy, eligible small and micro enterprises can enjoy preferential policies such as business tax, value-added tax, corporate income tax and stamp duty.
Second, the main contents of the current business tax and value-added tax concessions for small and micro enterprises
From 20 14, 10, 1, 20 17, 12, 3 1, small-scale taxpayers with monthly sales of less than 30,000 yuan (inclusive, 90,000 yuan shall be paid quarterly) shall be exempted from VAT. Business tax payers with a monthly turnover of less than 30,000 yuan (including this figure, paying 90,000 yuan quarterly) are exempt from business tax. The policy covers small and micro enterprises, individual industrial and commercial households and other individuals.
Third, the main contents of the current stamp duty concessions for small and micro enterprises
From 20 1 65438+1October1to 2017 65438+February 3 1, loan contracts signed by financial institutions and small and micro enterprises are exempt from stamp duty.
Four, small and micro enterprises enjoy preferential tax policies of value-added tax, business tax and stamp duty?
Taxpayers who enjoy temporary exemption from VAT, business tax and stamp duty can enjoy relief without applying to the competent tax authorities for filing or approval, and can directly fill in the declaration form or the relevant declaration module of the electronic tax bureau.
Verb (abbreviation of verb) The main content of income tax preferential treatment for small and low-profit enterprises
1, reduce the tax rate and halve the tax preference.
Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%;
1 October 20 15,1to February 20 17, 12, 3 1, and the income of small and meager profit enterprises with annual taxable income less than 200,000 yuan (including 200,000 yuan) shall be reduced by 50%.
From 20 15, 10, 1, to 20 17, 12, 3 1, the annual taxable income is 200,000 to 300,000 yuan (including 300,000 yuan).