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Reduce the cost of entrepreneurial innovation, improve the development of small and microenterprises, the person in charge of the Ministry of Finance and the State Tax Administration will interpret the measures of assistance fiscal with inclusion of microenterprise –


Reduce the cost of entrepreneurial innovation and improve the development of small and microenterprises: people responsible for the Ministry of Finance and the State Tax Administration interpret measures of tax aid inclusive for small and micro enterprises.

Xinhua news agency, Beijing, January 18th Topic: Reduce the cost of business innovation. Strengthen the development of small businesses and microenterprises. The people responsible for the Ministry of Finance and the State Tax Administration interpret the measures of inclusive tax support for small and microenterprises.

Chinese News Agency reporter Shen Wei

The Executive Council meeting of the State Council on January 9 decided to introduce a series of measures of inclusive tax aid for small and microenterprises. What are the characteristics of the reduction policy introduced on this occasion? Compared with the previous, what changes have you made to the preferential policies of small and low-cost corporate income taxes? In response to the aforementioned problems, on the 18th, the person responsible for the Department of Taxation of the Ministry of Finance and the Department of Policy and Regulation of the State Administration of Finance accepted an interview.


The reduction policy focuses on three aspects: inclusion, easy operation and improved corporate access.

Small and micro enterprises are the main strength of development, the main employment channel and an important source of innovation. The responsible author of the two departments said that the introduction of the policy of reduction of taxes included between microenterprises is an important part of the policy of reduction of taxes and reduction of taxes of " This year, and also a major manifestation of greater tax reduction, focusing on the following three aspects.

The first is to highlight the substantial reduction of inclusion. In the policy of reducing taxes of small and micro enterprises, the conditions for small and small businesses will be more relaxed. The cuts in the tax on small and microenterprise companies benefited 17.98 million companies, representing more than 95% of the total companies that pay taxes in the country, 98% of which are private companies. Most companies in China can benefit from this policy.

The second is to make real and hard bumps and improve the sense of access to business. The current preferential tax for small and microenterprises will be extended from corporate tax and value added tax to 8 taxes and 2 additional taxes, such as the tax on the Resources, urban maintenance and construction tax and urban land tax. At the same time, while reducing the real fiscal burden on small and microenterprises, the introduction of excessive and progressive tax methods, the annual taxable income of small and microenterprises does not exceed 1 million yuan, between 1 and 3 million yuan , the reduction of the fiscal load is reduced to 5%. And 10%, the annual taxable income of companies with taxable income of less than 3 million is reduced by more than 50%. The four policies of small and micro enterprises can be enjoyed and enjoyed, and will be implemented from January 1 of this year.

The third is practical, concise and simple. With regard to income tax policies for small and microenterprises, extending the scope and intensity, reducing the real tax burden directly, improving the safety and comfort of small and micro enterprises for Enjoy preferential treatment and reduce fiscal compliance costs. The standard of the small-scale contributor's VAT exemption increases directly from monthly sales of 30,000 yuan to 100,000 yuan. Preferential policies for companies based on startup technologies are also increasing standards and relaxed reach. At the same time, taking into account the differences in local financial resources, measures were taken to allow the reduction of 6 local taxes and 2 additional measures by 50%.


It fosters the vitality of the market with higher tax cuts

In recent years, China has steadily increased tax incentives for small-scale contributors to the value added tax, and gradually increased its free tax rules to monthly sales of 30,000 yuan.

The corresponding person in charge of the two departments said that this time, the rule of fiscal exemption will increase even more by a monthly sales of 100,000 yuan. The benefit of fiscal exemption policy will greatly increase, and tax incentives will be simple and easy to operate, which will significantly improve the sense of winning and stimulate business The vitality of the market, support for the development of small and micro enterprises and a key role of small and micro enterprises to absorb the main employment channels.

In addition, compared with the previous one, the small business income tax concessions introduced at this time have increased even more. On the one hand, we will relax the standards of small and low-profit companies and extend the coverage of small and medium-sized businesses; On the other hand, we will introduce methods of excessive and progressive calculation to increase deductions for taxes on corporate income.

For example, a company with annual income tax of 3 million yuan has not been covered by small and low-profit companies. You must pay a corporate income tax of 750,000 yuan with a legal fee of 25%. According to the new preferential policies, if you use The number of people and the total assets are eligible, and you only have to pay a corporate income tax of 250,000 yuan, and the tax burden on the rent is reduced considerably.


Extend investment, start-up technology based companies enjoy the preferential policies scope

It should be noted that, in accordance with the policy of reduction and exemption introduced at this time, you will expand the scope of the preferential policies to invest in companies with an initial technology base, and venture capital companies And investors of angels who invest in these companies can enjoy more tax benefits.

Venture capital companies and angel investments that invest in companies with an initial technology base can deduct taxable income by 70% of the investment amount. Prior to the adjustment of policies, the main conditions for start-up technology companies include the number of employees that do not exceed 200, total assets and annual sales revenue of no more than 30 millions of yuan.

The person in charge of the two departments said that the adjustment would benefit from the objective of investing in venture capital investment, and that it would continue to expand to a startup technology company with some employees that did not exceed 300, total assets and annual sales revenues of no more than 50 million yuan. It is consistent with the regulations relevant to the small business adjusted corporate income tax.

In addition, the people in charge of the two departments have clearly defined that taxpayers on the small scale of the VAT that have already enjoyed the original local tax incentives can enjoy even more of this policy of reduction of the # Inclusive taxes, and you can overlap and enjoy both types of policies.

For example, the use of urban land tax will temporarily impose 50% of the taxable base for underground construction that is built separately in the area of ​​†<†<the # 39 ; tax on urban land. On this basis, if the provinces (autonomous communities, municipalities directly under the central government) further reduce the tax on the use of urban land by 50%, the maximum reduction can reach 75%.

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