(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan. 1\ Go to the competent tax authority to receive the payment form in six copies.
2. Archive it for future reference.
3. Six copies of the payment book can be printed or handwritten.
4. Yes, you must go to the bank to pay before 10. This is the deadline for application.
You can sort out these materials after paying the money.
7. Not necessarily, it depends on the taxes to be paid.
In addition, I will send you the overall process of identifying small and low-profit enterprises:
First, the scope of appraisal
All enterprises that meet the conditions for the identification of small-scale low-profit enterprises shall submit the Approval Form for the Identification of Small-scale Low-profit Enterprises to the competent tax authorities. Other ordinary enterprises that do not meet the requirements do not need to submit.
Second, the identification process.
Enterprises download and fill in the Application Approval Form for Identification of Small-scale Low-profit Enterprises → send it to the competent tax authorities → review it by the competent tax personnel → identify it as a small-scale low-profit enterprise, and the enterprises will declare themselves to enjoy tax concessions.
Third, matters needing attention
1. Download the approval form for small-scale low-profit enterprises: Yantai State Taxation Bureau Portal/District and County Bureau Navigation/Laishan/Tax-related Download/Form Download.
2. Taxpayers who are identified as small-scale low-profit enterprises shall enjoy preferential income tax by self-declaration from the second quarter. Declaration method: Fill in 25% in the column of "tax rate", and temporarily fill in the product of 5% in the column of "total profit" (taxable income of enterprises with fixed tax rate) as "income tax relief".
3. Taxpayers who have not been recognized or recognized as not meeting the requirements of small-scale low-profit enterprises shall not enjoy preferential tax treatment for small-scale low-profit enterprises.
Fourth, the conditions of small and meager profit enterprises.
Small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
"Taxable income" is determined according to the annual taxable income in the annual tax return of enterprise income tax.
The "number of employees" is determined according to the average number of employees who have formed labor relations with the enterprise in the tax year. The calculation formula is as follows:
Average number of employees per year = ∑ [(number of employees at the beginning of the month+number of employees at the end of the month) /2]/ actual operating month of the tax year.
"Total assets" is calculated and determined according to the average value of total assets at the beginning and end of the balance sheet. If the annual operating income of small-scale taxpayers is >;
Question 2:20 14 What are the criteria for judging whether an enterprise belongs to a small and low-profit enterprise? Small and low-profit enterprises usually refer to self-employed (including unpaid domestic workers) and self-operated small enterprises.
The establishment and development of this small and low-profit enterprise has a positive effect on creating a large number of independent employment opportunities, helping vulnerable groups, promoting economic development and maintaining social stability. Efforts should be made to create a more relaxed policy environment and support the establishment and development of small and low-profit enterprises.
Drawing lessons from international practices and following the principle of facilitating tax collection and management, China has formulated the standards for small-scale low-profit enterprises, requiring them to engage in industries that are not restricted or prohibited by the state, and meeting the following requirements: (1) The annual taxable income of industrial enterprises does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; (2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
Question 3: How to judge whether an enterprise belongs to a small and meager profit enterprise? The term "small and low-profit enterprises" as mentioned in the Enterprise Income Tax Law and its implementing regulations refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
Question 4: How can a small and low-profit enterprise be recognized as a qualified small and low-profit enterprise? The small and low-profit enterprise mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refers to an enterprise engaged in an industry that is not restricted or prohibited by the state and meets the following conditions:
(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
Specific identification procedures can refer to:
wjtax.gov/gg/20080402- 1.doc
Question 5: What are the standards for small and low-profit enterprises? Small and low-profit enterprises should meet the following conditions at the same time: 1, and engage in industries that are not restricted or prohibited by the state; 2, industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, the total assets do not exceed 30 million yuan; 3. For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan. The annual taxable income is one of the judging conditions of small and meager profit enterprises, not the total profit of enterprises. An enterprise shall truthfully report its industry, total assets of the current year, number of employees, annual taxable income and other related indicators when making an annual declaration for final settlement, and the competent tax authorities shall conduct examination and confirmation. Enterprises that meet the requirements of small-scale low-profit enterprises can pay enterprise income tax at the rate of 20% if they declare final settlement this year and prepay next year.
Remember to adopt
Question 6: How to judge whether an enterprise is a small-scale and low-profit enterprise can't be judged specifically. Generally, enterprises with less registered capital here can apply for small and low-profit enterprises.
Question 7: How to identify enterprises as small and micro enterprises? 1. According to the Law of People's Republic of China (PRC) on the Promotion of Small and Medium-sized Enterprises and Several Opinions of the State Council on Further Promoting the Development of Small and Medium-sized Enterprises (Guo Fa [2009] No.36), these Provisions are formulated [1]. Second, SMEs are divided into three types: medium-sized, small-sized and micro-sized. Specific standards are formulated according to employees, operating income, total assets and other indicators, combined with industry characteristics. 3. The industries to which these Provisions apply include: agriculture, forestry, animal husbandry, fishery, industry (including mining, manufacturing, electric power, heat, gas and water production and supply), construction, wholesale, retail, transportation (excluding railway transportation), warehousing, postal services, accommodation, catering and information transmission (including telecommunications, Internet and related services) leasing. [ 1].
Edit the industry classification standard in this paragraph.
Agriculture, forestry, animal husbandry and fishery
Small and medium-sized enterprises with an operating income of less than 20 thousand yuan. Among them, medium-sized enterprises with an operating income of 5 million yuan or more, small enterprises with an operating income of 500,000 yuan or more and micro enterprises with an operating income of less than 500,000 yuan.
industry
Small and medium-sized enterprises with 65438+ 10,000 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 3 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 3 million yuan.
construction industry
Small and medium-sized enterprises with operating income below 800 million yuan or total assets below 800 million yuan. Among them, medium-sized enterprises with operating income of 60 million yuan and above and total assets of 50 million yuan and above; Small enterprises with operating income of more than 3 million yuan and total assets of more than 3 million yuan; The operating income of micro-enterprises is less than 3 million yuan or the total assets are less than 3 million yuan.
wholesale business
Small and medium-sized enterprises with less than 200 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 20 or more employees and operating income of 50 million yuan or more; Small enterprises with 5 or more employees and an operating income of 6.5438+million yuan or more; Micro-enterprises refer to enterprises with less than 5 employees or operating income of 6.5438+million yuan.
retailing
Small and medium-sized enterprises with less than 300 employees or operating income of less than 200 million yuan. Among them, medium-sized enterprises with 50 or more employees and operating income of 5 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.
Transportation industry
Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 30 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 2 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 2 million yuan.
Storage industry
Small and medium-sized enterprises with less than 200 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Small enterprises with 20 employees or more and an operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.
Postal industry
Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with 20 employees or more and an operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.
Accommodation industry
Small and medium-sized enterprises refer to enterprises with less than 300 employees or operating income of10 million yuan. Among them, employees 100 or more, with an operating income of 20 million. & gt
Question 8: How to judge whether an enterprise belongs to an industrial enterprise or other enterprises in a small-scale low-profit enterprise? Can't make a specific judgment. Generally, enterprises with less registered capital here can apply for small and low-profit enterprises.
Question 9: How to define small and meager profit enterprises in tax law? 1) The annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; (2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
Question 10: Do the criteria for identifying small and low-profit enterprises meet at the same time? Small and low-profit enterprises should meet the following conditions according to different industries and standards:
1, engaged in national non-restricted industries;
2, industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, the total assets do not exceed 30 million yuan;
3. For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
The annual taxable income does not exceed 300,000 yuan, and the formula is:
Annual taxable income = (the sum of annual taxable income-the amount of deduction items corresponding to annual taxable income)-it is allowed to make up the losses of previous years.
If it is an audit collection, you can apply for confirmation, consult the tax administrator specifically, and apply through him, but also find some on the Internet to get to know it first.
The identification of small-scale low-profit enterprises shall be implemented for a certain period of one year. After the end of the tax year, when handling the annual tax return of enterprise income tax, the taxpayer shall fill in the Application Form for Identification of Small-scale and Low-profit Enterprises and other materials required by the competent local tax authorities, and submit them to the competent local tax authorities for examination and approval.
The competent local tax authorities shall, according to the relevant information provided by taxpayers, verify whether taxpayers meet the conditions of small-scale and low-profit enterprises in that year. Give preferential tax policies to small and low-profit enterprises that meet the requirements; For small and low-profit enterprises that do not meet the requirements, if the income tax reduction or exemption has been calculated, the income tax reduction or exemption calculated in accordance with the regulations shall be paid back when the annual settlement is made.
Before the competent local tax authorities determine whether the taxpayer meets the conditions of small and low-profit enterprises in the previous year, the taxpayer can reduce the enterprise income tax by 20% in advance according to the situation of the previous year and the conditions of small and low-profit enterprises. Where the competent local tax authorities determine that they do not meet the conditions for the determination of small-scale low-profit enterprises, they shall pay back the calculated income tax reduction or exemption when paying the enterprise income tax in advance in the next month (quarter) after the determination.
Taxpayers will no longer enjoy the preferential policy of income tax reduction or exemption for small and meager profit enterprises in the new year.