With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation issued a notice yesterday that the small-scale profit-making enterprises whose annual taxable income is less than 60,000 yuan (including 60,000 yuan) will be deducted from the taxable income by 50%. , pay corporate income tax at a rate of 20%. That is to say, small and profit-making enterprises that meet the requirements will be halved in their income tax. This offer is valid from January 1, 2012 to December 31, 2015. The Ministry of Finance said that this move is intended to further support the development of small and micro-profit enterprises. Compared with the previous policy, not only the preferential time is extended by 4 years, but also the annual taxable income has doubled. Zhang Bin, director of the Tax Research Office of the Institute of Finance and Trade of the Chinese Academy of Social Sciences, said that the income is calculated as 50% of the taxable income, and the tax rate remains unchanged at 20%, which is equivalent to the taxable income, and the tax rate is reduced by half to 10%. . For example, a small meager profit enterprise with an annual taxable income of 60,000 yuan will be reduced from the original 12,000 yuan to 6,000 yuan after the preferential policies are introduced. "Although the absolute value of the reduction is not too much, it has a certain effect on the scale of the small-scale and low-profit enterprises." Zhang Bin believes that this policy is to directly reduce the company's cash expenditure, so for small and small enterprises The burden reduction has an immediate effect. According to the provisions of the Implementation Regulations of the Enterprise Income Tax Law, small-scale and low-profit enterprises refer to the annual taxable income of not more than 300,000 yuan, the number of employees not exceeding 100, the total assets of the enterprise not exceeding 30 million yuan and the annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 80, and other enterprises with total assets not exceeding 10 million yuan. Zhang Bin said that the country has recently introduced tax incentives for small and micro enterprises, involving turnover tax, income tax and various fees. The superposition effect of these preferential measures will make the effect of reducing the burden on small and micro enterprises. Xu Shanda, former deputy director of the State Administration of Taxation, said earlier that the government should take out hundreds of billions of tax cuts for the relevant departments to design the plan, on the condition that hundreds of billions must be reduced, and that the money should be reduced to small and micro enterprises and individuals ( Mainly in the hands of the working class). If the tax reduction is on the order of 10 billion, no problem can be solved. Background Small and micro-enterprise burden reduction policies frequently The corporate crisis that began to erupt in September this year has prompted frequent preferential policies for reducing the burden on small and micro enterprises. On October 24th, in order to encourage financial institutions to support small and micro enterprises, the Ministry of Finance stipulated that small and micro enterprises should be exempted from three-year contract stamp duty. On the 31st, the Ministry of Finance also notified the threshold for raising the value-added tax and business tax, from the original 5,000 yuan to 20,000 yuan. On November 17, the Ministry of Finance and the National Development and Reform Commission jointly issued a notice to exempt small and micro enterprises from administrative, institutional, and license-based administrative fees.
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