What is entrepreneurship?

Entrepreneurship refers to the process that someone discovers some information, resources, opportunities or grasps some technology, uses or borrows the corresponding platform or carrier, and in some way transforms and creates this information, resources, opportunities or mastered technology into more wealth and value, and realizes some pursuit or goal. China's taxation and other policies provide convenient conditions for starting a business.

Entrepreneurship is a way of working, which requires entrepreneurs to think, reason and judge by operating, organizing and using services, technologies and appliances. According to the definition of "Entrepreneurial Creation", a classic textbook in the field of entrepreneurship education written by Jeffrey Timmons, entrepreneurship is a way of thinking, reasoning and luck. It is driven by the opportunity brought by luck, which requires comprehensive consideration in methods and harmonious leadership.

Extended data:

Notice on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises Article 1 Small-scale taxpayers whose monthly sales are below 654.38 million yuan (inclusive) are exempt from VAT.

Article 2 The portion of the annual taxable income of small and low-profit enterprises that does not exceed 1 10,000 yuan shall be included in the taxable income at a reduced rate of 25%, and enterprise income tax shall be paid at a rate of 20%; If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.

The above-mentioned small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan. The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:

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

If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.

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