National Tax Gift Package: Small and micro enterprise income tax is reduced by half

Yesterday, the reporter learned from the Zhengzhou State Taxation Bureau that from January 1, 2014 to December 31, 2016, the income tax of small and micro enterprises was reduced by half, and the annual taxable income was less than 60,000 yuan and expanded to 100,000 yuan. That is to say, for small-scale profit-making enterprises whose annual taxable income is less than 100,000 yuan (including 100,000 yuan), the income is reduced by 50% into the taxable income, and the enterprise income tax is paid at the rate of 20%.

For example, if the taxable income of a company in 2014 is 100,000 yuan, according to the original regulations, small-scale and low-profit enterprises that meet the requirements will be subject to a corporate income tax rate of 20%, subject to a corporate income tax of 20,000. yuan. According to the New Deal, small-scale profit-making enterprises whose annual taxable income is less than 100,000 yuan (including 100,000 yuan) shall be included in the taxable income by 50% of the income, and the enterprise income tax shall be paid at the rate of 20%, that is, the 2014 annual meeting. When calculating the payment, it is only necessary to pay the enterprise income tax of 10,000 yuan and the tax payment of 10,000 yuan, which reduces the tax burden of small and micro enterprises.

So how do small and micro-profit companies apply for tax benefits?

Ms. Xu introduced that starting from 2014, all small and profit-making enterprises that meet the requirements can enjoy the small-scale and low-profit corporate income tax preferential policies in accordance with the regulations when they pay the enterprise income tax in advance and annual settlement, without the need for tax authorities to review and approve, as long as When submitting the annual corporate income tax return, the company's employees and total assets should be reported to the tax authorities for filing.

“In the past, the tax authorities adopted an examination and approval management method for small-scale and low-profit enterprise income tax preferential policies, that is, small and meager profit-making enterprises that meet the requirements. When enjoying preferential policies, they must apply to the tax authorities in advance and provide relevant information. After review and approval by the tax authorities, You can enjoy the preferential policy. This kind of management mode, some companies feel that they are in trouble, they will automatically abandon the application. In order to change this situation, the preferential policies for small and small-profit enterprises are now changed from the original approval method to the filing method." Ms. Xu said.

Considering the small scale and tight capital of small-scale and low-profit enterprises, the state has decided to increase support for small-scale and low-profit enterprises and give more tax incentives. Therefore, small and profit-making enterprises that meet the conditions can enjoy preferential policies when they pay the income tax in advance, and after the end of the year, they will be settled and paid in a unified manner.