1, corporate income tax concessions
From June+10/October 1 2065438, February 3 1 20 19, the annual taxable income of small and meager profit enterprises is reduced by 50%.
Enterprise income tax law: 25% for general resident enterprises, 20% for small-scale low-profit enterprises, 1 October 20 15 to1February 20 17 to 3 1: small-scale low-profit enterprises 10%.
2. VAT
Small-scale taxpayers with monthly sales of 30,000 yuan (90,000 yuan per quarter) and below (including this number, the same below) are exempt from VAT, and at the same time, they are exempt from education surcharge, local education surcharge and urban construction tax.
Step 3 stamp duty
Loan contracts signed by financial institutions and small and micro enterprises are exempt from stamp duty.
4, local water conservancy construction fund
Newly established small and micro enterprises in line with industrial policies shall be exempted from local water conservancy construction funds within three years from the date of establishment, and the local water conservancy construction funds shall be levied by half in the fourth to fifth years.
5. Residual insurance premium
Small and micro enterprises that arrange employment for the disabled and employ less than 20 people (including 20 people) shall be exempted from the employment security fund for the disabled.