Policy of reducing fees and making profits for small and micro enterprises

Policy of reducing fees and making profits for small and micro enterprises:

1. Preferential income tax policies for small and low-profit enterprises;

2. Small-scale taxpayers are exempt from VAT policy;

3. Reduce the value-added tax rate of small-scale taxpayers;

4. Increase the deduction ratio of enterprise R&D expenses to 75%;

5. Increase the deduction ratio of R&D expenses of manufacturing enterprises to100%;

6, phased reduction of unemployment insurance, industrial injury insurance rate policy.

Second, analyze the details

Small-scale taxpayers with monthly sales less than 654.38+10,000 yuan are exempt from VAT. The annual taxable income of small and low-profit enterprises does not exceed 6.5438+0 million yuan, which is included in the taxable income at a reduced rate of 25%, and the enterprise income tax is paid at a rate of 20%. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it will be included in the taxable income at the reduced tax rate of 50%, and the enterprise income tax will be paid at the tax rate of 20%. Financial institutions are exempt from stamp duty when signing loan contracts with small and micro enterprises. Payment obligors whose monthly sales do not exceed 654.38 million yuan are exempted from education surcharge, local education surcharge and water conservancy construction fund. Those who fail to reach the threshold of value-added tax shall be exempted from the construction fee for cultural undertakings. Small and micro enterprises with less than 30 employees are temporarily exempted from collecting residual insurance money.

Third, the identification criteria for small and micro enterprises:

1, the tax target, the annual taxable income does not exceed 300,000 yuan;

2, the total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed 6.5438+million yuan;

3. The number of employees shall not exceed 100 in industrial enterprises and 80 in other enterprises.