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 (Caishui [2018] No.77), 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 exceed100000 yuan, the number of employees does not exceed1000 people, and the total assets do not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 6,543,800 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan.
The number of employees refers to the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises. According to the above provisions, the number of employees in an enterprise should include the number of laborers dispatched by the enterprise.
How to determine the number of employees in small and meager profit enterprises
According to the provisions of Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Preferential Policies for Small and Low-Profit Enterprises (Caishui [2015] No.34), the number of employees mentioned in Items (1) and (2) of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law includes the number of employees who have established labor relations with enterprises and the number of enterprise labor dispatchers, and the number of employees and the total assets of enterprises should be the quarterly average of the whole year.
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷ 2; Annual quarterly average = sum of annual quarterly average ÷4 Our business activities have seasonal characteristics, and we recruit some labor dispatch workers every year. How to determine the number of employees in small and low-profit enterprises?
A: According to Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Preferential Policies for Small-scale and Low-profit Enterprises (Caishui [2015] No.34), the number of employees mentioned in Items (1) and (2) of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law, including the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises, shall be based on the number of employees of enterprises.
Quarterly average = (beginning of season+end of season) ÷ 2; Annual quarterly average = sum of annual quarterly average ÷4
"Does the number of employees in small and micro enterprises include labor dispatch?" That's it. The number of employees in an enterprise shall include the number of employees who accept labor dispatch. As an accountant, we should pay special attention to things that lose big with small! We need to make adjustments. Do you know after reading this article? If you have any other questions, please consult our online Q&A teacher.