New tax policies for general taxpayers in 2021

1. General taxpayers

If an enterprise establishes a taxpayer limited company in a tax preferential park, it can enjoy local tax refund incentives (local retention of 60-85 financial incentives), This method can help companies solve the problem of high value-added tax. Large taxpayers, discuss every matter, have better policies, ensure safety, and more importantly, be reasonable and legal. While saving tax burdens, they also contribute to the development of poor areas!

2. Small-scale taxpayers

Small-scale taxpayers can establish sole proprietorships, individual industrial and commercial households, or small-scale limited companies in the park. When applying for approved collection, there are fixed quotas and fixed rates for approved collection. Among the government parks signed, the fixed quotas are 1.2 and 1.5; the fixed rate is the industry profit rate of 10, which is evaluated according to a five-level progressive system. Generally speaking, the increase With a VAT of 3 and a surcharge of 0.18, the final comprehensive tax burden is no more than 6! Therefore, both enterprises and high-income individuals can enjoy the park policies.

Tax preferential policies available to general taxpayers in 2021:

There are now tax depressions across the country, similar to the Horgos policy model. In order to promote As the local economy develops, some preferential tax policies will be introduced to attract companies to pay taxes locally, so that they can enjoy the preferential tax policies provided by the local area and achieve the purpose of reducing corporate taxes and burdens.

Depression policies are generally divided into two types, small-scale approval policies and financial incentive policies for general taxpayers. The fiscal incentive policy is aimed at enterprises that have heavy value-added tax and corporate income tax burdens. They can register and establish new companies or branches as general taxpayers in depressions, or move their registered addresses to depressions, so that they can enjoy the benefits. The fiscal incentive policy provides 60-85 fiscal incentives for value-added tax and corporate income tax on the basis of local retention.

Value-added tax: local retention ratio is 50%, and local retention ratio of fiscal support amount is 60-85%.

For example: If you pay RMB 1 million in VAT, the financial reward you can enjoy is: 1 million*50*(60-85)=300,000-425,000

Corporate income tax: The local government retains 40%, and the local government retains 60-85% of the fiscal support amount. That is to say, if the corporate income tax is 1 million, the amount of financial support that can be enjoyed is: 1 million * 40 * (60-85) = 240,000-340,000. And the amount of financial support is generally based on paying taxes on time and in amount in that month, and you can get the financial support rewards from the local government to the enterprise on time the next month. Of course, for large taxpayers, the support ratio will be discussed on a case-by-case basis.

The small-scale assessment policy is to assess the income tax for small-scale personal production and operation. If you apply for assessment and collection, the tax bureau will issue an assessment and collection form to the enterprise. Generally, the enterprise needs to establish a new sole proprietorship in the depression. , apply for approved collection, enjoy VAT 1 or 3, the comprehensive tax rate is at the highest 3 points or the highest 5 points.

From the perspective of the enterprise itself, corporate income tax is levied according to audits, and the maximum payment is 25. What is the concept of 25?

It is equivalent to a quarter of the enterprise income tax. Compared with the corporate income tax rate of 25%, the 3 or 5-point tax rate of a sole proprietorship can reduce its tax rate of 20%, which can provide a good solution for enterprises. Income tax burden issues and reduce the comprehensive tax burden of enterprises.

The VAT rate for small-scale taxpayers in general industries is 3. Except for the epidemic exemption in Hubei Province, the epidemic discount will continue to be preferential until December 31 in 2021. The tax rate in all regions across the country is 1

The tax rate for small-scale real estate sales remains unchanged at 5%

General taxpayer industries are different, and the corresponding industry tax rates are also different.

Finance, life, modern service industry, sales of intangible assets 6

Logistics and transportation, postal service, construction services, sales of real estate 9

Sales of goods, sales of services 13 (There are 9 special industries)