The small and micro enterprise certificate is issued at the local Economic Information Committee or the Small and Medium Enterprise Service Center.
Small and micro enterprises are the main channel for providing new jobs, the main platform for entrepreneurs to start businesses and grow, and an important force in technological innovation. Applying for the certificate of small and micro enterprises will help enterprises enjoy relevant preferential policies and promote Enterprises develop better.
To apply for small and micro enterprise recognition, you need to prepare the following materials:
1. "Small, Medium and Micro Enterprise Recognition Application Form";
2. Business license, organization code The original certificate and tax registration certificate (copy), and the copy is stamped with the official seal;
3. The original and two copies of the enterprise’s financial audit report (or financial statement) for the previous year with the official seal;
4. The original and copy of the employee pension insurance certificate paid by the enterprise in the previous year (if the number of paid employees has not changed throughout the year, only the December certificate is required) with the official seal;
5. Enterprises can bring relevant certificates to the industry and information technology departments of various districts and cities for processing.
The state’s policies on income tax reduction and exemption for small and micro enterprises include:
1. Small and low-profit enterprises that meet the prescribed conditions can enjoy small and low-profit enterprise income tax regardless of whether they adopt audit collection or approved collection. preferential policies.
2. Preferential income tax policies for small and low-profit enterprises, including corporate income tax reduction 20, as well as the preferential policies stipulated in the Finance and Taxation [2015] No. 34 document.
Preferential policies.
3. Small and low-profit enterprises that meet the prescribed conditions can enjoy preferential income tax policies for small and low-profit enterprises on their own when prepaying corporate income tax on a quarterly or monthly basis without the need for approval by the tax authorities.
Legal Basis
"Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China"
Article 8: Actual connection as referred to in Article 3 of the Enterprise Income Tax Law , refers to the institutions and places established by non-resident enterprises in China that own the equity and creditor's rights based on which the income is obtained, and own, manage and control the property based on which the income is obtained, etc. Article 12 The monetary form in which an enterprise obtains income as mentioned in Article 6 of the Enterprise Income Tax Law includes cash, deposits, accounts receivable, notes receivable, bond investments prepared to be held until maturity, and debt exemptions.
The non-monetary forms of income obtained by enterprises as mentioned in Article 6 of the Enterprise Income Tax Law include fixed assets, biological assets, intangible assets, equity investments, inventories, bond investments not intended to be held until maturity, and labor services and related rights and interests, etc.