Qingdao Small and Micro Enterprise Subsidy Policy 2022

1, 3% levy rate for small-scale taxpayers. Taxable sales are exempt from VAT.

According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Small-scale Taxpayers from VAT (State Taxation Administration of The People's Republic of China AnnouncementNo. 15, 2022 of the Ministry of Finance), from April 1 day, 2022 to February 3 1 day, 2022, the taxable sales income of small-scale taxpayers with VAT rate of 3% will be exempted from VAT; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended.

To enjoy this preferential tax policy, it should be noted that taxpayers are not allowed to issue special invoices for value-added tax, and the part that issues special invoices needs to be calculated and paid according to the collection rate of 3%.

2. Small-scale taxpayers carry out taxable sales at the rate of 5%, and those whose quarterly amount does not exceed 450,000 are exempt from VAT.

According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the VAT Exemption Policy for Small-scale VAT Taxpayers (AnnouncementNo. 1 KLOC-0/of State Taxation Administration of The People's Republic of China of the Ministry of Finance), from April, 20265438 to February, 3, 2022, that month,

From April 1 day, 2022, small-scale taxpayers whose taxable sales at 3% rate do not exceed 5 million yuan shall be exempted from VAT (small-scale taxpayers whose taxable sales exceed 5 million yuan shall be registered as general taxpayers). If the levy rate is 5%, the original preferential policies are still applicable, and the monthly levy rate is150,000 yuan and the quarterly levy rate is 450,000 yuan, which is exempt from value-added tax. Also, pay attention to the exemption policy for those who offer special tickets.

The scope of application of the 5% levy rate mainly includes selling real estate, providing real estate leasing services, providing labor dispatch services and security protection services.

3, small-scale taxpayers six taxes and two fees levied by half

According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing the Reduction and Exemption Policy of "Six Taxes and Two Fees" for Small and Micro Enterprises (AnnouncementNo. 10 of State Taxation Administration of The People's Republic of China of the Ministry of Finance in 2022), small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households can reduce or exempt resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), cultivated land occupation tax and education within 50%.

Small-scale taxpayers with annual taxable sales (continuous 12 months or four quarters) exceeding 5 million yuan need to apply to the tax authorities for registration as general taxpayers; If a company has a fixed business place, it can set up account books in accordance with the unified national accounting system and provide accurate tax information according to legal and valid vouchers. No more than 5 million, can also be directly registered as a general taxpayer.

Small and low-profit enterprises are defined from the perspective of corporate income tax. The classification standard of small-scale low-profit enterprises is companies engaged in industries not restricted or prohibited by the state, with total assets not exceeding 50 million, and employees (including employees who accept labor services) with annual taxable income not exceeding 3 million.

Enterprises can belong to both small-scale taxpayers and small and micro enterprises, and enjoy preferential tax policies for small-scale taxpayers and small and micro enterprises.

4. Small-scale taxpayers with monthly sales of no more than 65,438+million and quarterly sales of no more than 300,000 are exempted from two fees and one gold (education surcharge, local education surcharge and water conservancy fund).

According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Exemption Scope of Government Funds (Caishui No.2016 12), taxpayers with monthly sales of no more than 654.38 million yuan (quarterly sales of no more than 300,000 yuan) are exempted from education surcharge, local education surcharge and water conservancy fund.

Urban maintenance and construction tax, education surcharge and local education surcharge (surcharge) are based on the actual value-added tax and consumption tax. Taxpayers' taxable sales behavior does not involve the taxable scope of consumption tax, and taxpayers enjoy it.

The first stroke

Exemption from value-added tax policy Article 2, there is no need to pay corresponding additional taxes and fees, and normal tax declaration is required.

5. Small-scale taxpayers who belong to small and micro enterprises enjoy the enterprise income tax reduction and exemption policy.

According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (Announcement No.2021KLOC-0/2 of State Taxation Administration of The People's Republic of China of the Ministry of Finance) and Announcement No.2 of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Implementing Preferential Income Tax Policies for Small and Micro Enterprises (Announcement No.3 of State Taxation Administration of The People's Republic of China of the Ministry of Finance, 2022), the annual taxable income of small and low-profit enterprises shall not exceed 66.

2.5% is included in taxable income, and enterprise income tax is paid at the rate of 20%, that is, the tax rate is 1.

2.5×20%=2.5%; If the annual taxable income exceeds 6,543,800 yuan and does not exceed 3 million yuan, it will be included in the taxable income at a reduced tax rate of 25%, and the enterprise income tax will be paid at a tax rate of 20%, that is, the tax rate is 25%×20%=5%.

6. R&D expenses plus deduction

According to the Announcement of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Further Improving the Pre-tax Deduction Ratio of R&D Expenses of Sci-tech SMEs (AnnouncementNo. 16 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 2022), if the actual R&D expenses of Sci-tech SMEs do not form intangible assets and are included in the current profits and losses, they shall be deducted according to the regulations. If intangible assets are formed from June 65438+1 October 1 day, 200% of the cost of intangible assets will be amortized before tax from June 65438+1October/day.

For example, small-scale taxpayers of value-added tax also meet the requirements of small and medium-sized technology enterprises. For specific conditions and standards, please refer to the Notice of Ministry of Science and Technology, Ministry of Finance and State Taxation Administration of The People's Republic of China on Printing and Distributing (17).

According to "Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Plus Deduction Policy for R&D Expenses of Enterprises" (AnnouncementNo. State Taxation Administration of The People's Republic of China 10,2022), enterprises can choose to enjoy the plus deduction policy for R&D expenses in the first three quarters of that year when they pay corporate income tax in the third quarter (quarterly prepayment) or the ninth month (monthly prepayment) in May 438+10. Those who give up the policy of enjoying the prepayment stage can continue to enjoy it until the final settlement.

7, the placement of disabled workers plus deduction

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Preferential Policies for Enterprise Income Tax on Resettlement of Disabled Persons (No.70, 2009), when enterprises resettle disabled persons, they can add 100% of the wages paid to disabled employees when calculating the taxable income.

Resettlement of disabled workers can also reduce the amount of payment of disability security fund. If the number of employees in an enterprise exceeds 30, it is necessary to pay the residual insurance premium. If the ratio meets the requirements (

1.5%) has placed disabled employees, and there is no need to pay the disability security fund. If the resettlement ratio is lower than the prescribed ratio, the disabled security fund shall be calculated and paid according to the following formula:

The residual insurance premium paid each year = (the number of employees of the employer in the previous year ×)

1.5%- the number of disabled people actually arranged by the employing unit last year) × the average annual salary of the employees of the employing unit last year.

Therefore, the placement of disabled people can play a preferential role in paying less residual insurance money.

8, 5 million yuan of equipment and machinery one-time pre-tax deduction concessions.

According to the Announcement of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Some Preferential Tax Policies (Caishui 202 1 No.6) and the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on the Policy of Deducting Enterprise Income Tax on Equipment and Appliances (Caishui 20 18 No.54), the policy was extended to 12 3 1 in 2023, which is the unit value.

One-time pre-tax deduction for equipment and appliances of RMB 95 million.

According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Relevant Policies for Pre-tax Deduction of Equipment and Instruments for Small and Medium-sized Enterprises (AnnouncementNo.: Ministry of Finance, State Taxation Administration of The People's Republic of China 2022 12), the newly purchased equipment and instruments for small and medium-sized enterprises from 2022 1 to February 2022 1 have a unit value of 50. Among them, 100% of the unit value of equipment and appliances with a minimum depreciation period of 3 years stipulated in the implementation regulations of the enterprise income tax law can be deducted before tax in the current year; If the minimum depreciation period is 4 years, 5 years, 10 years, 50% of the unit value can be deducted before tax in that year, and the remaining 50% can be deducted before tax in other years according to regulations.

The minimum depreciation period stipulated in the regulations for the implementation of enterprise income tax is:

The minimum depreciation period of electronic equipment is 3 years; The minimum depreciation period for vehicles other than airplanes, trains and ships is 4 years; The minimum depreciation period of appliances, tools and furniture related to production and business activities is 5 years; The minimum depreciation period of aircraft, trains, ships, machinery, machinery and other production equipment is 10 year.

10, and the income of individual industrial and commercial households does not exceed100000 yuan.

Individual industrial and commercial households can be small-scale taxpayers of value-added tax or ordinary taxpayers. According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (No.12, 202 1), the annual income of individual industrial and commercial households will be increased from 1 to 1 in 2022.

Tax reduction or exemption for individual industrial and commercial households = taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan-tax reduction or exemption for other policies × taxable income of individual industrial and commercial households does not exceed 6,543.8+0,000 yuan ÷ taxable income of operating income )× (654.38+0-50%)

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1, fully refund the union funds.

If the small-scale VAT taxpayer is a small and micro enterprise that meets the announcement requirements. State Taxation Administration of The People's Republic of China 202 1 can enjoy the policy of full refund of trade union funds (according to the Notice of the General Office of the All-China Federation of Trade Unions on Continuing to Implement the Trade Union Fund Support Policy for Small and Micro Enterprises).

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2. Enterprises can enjoy the preferential treatment of halving the vehicle purchase tax when purchasing qualified vehicles.

According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Reducing the Purchase Tax of Some Passenger Cars (Announcement No.20 of State Taxation Administration of The People's Republic of China, Ministry of Finance, 2022), the purchase date is from June 1 day to February 3, 2022, and the price of bicycles (excluding VAT) does not exceed 300,000 yuan.

Passenger cars with a displacement of 2.0 liters or less are subject to vehicle purchase tax by half.

Small-scale VAT taxpayers who purchase vehicles that meet the above conditions can enjoy a 50% reduction, and the vehicle purchase tax payable = excluding VAT price × 10%×50%.

The preferential tax policies for small and micro enterprises in 2022 are as follows:

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

2. Small-scale low-profit enterprises refer to enterprises that engage in industries that are not restricted or prohibited by the state, and at the same time 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.

Legal basis:

Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

The qualified small and low-profit enterprises mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law 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 exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.