Introduction
The CPC Central Committee and The State Council attach great importance to the development of small and micro enterprises and individual businesses. On July 24, the Political Bureau of the CPC Central Committee stressed the continuation, optimization, improvement and implementation of tax and fee reduction policies. On July 31, the executive meeting of The State Council made follow-up arrangements for the phased policies that expire this year and next. Recently, the Ministry of Finance and the State Administration of Taxation issued preferential tax policy documents to support the development of small and micro enterprises and individual industrial and commercial households. According to the subject of enjoyment, preferential content, enjoyment conditions, enjoyment methods, policy basis, and policy cases, we have compiled and formed the Guidance on Preferential Tax and Fee Policies for Supporting the development of small and micro Enterprises and individual industrial and commercial Households (1.0), which is for the reference of taxpayer payers and local financial and tax personnel.
Catalogue
A month, and small-scale VAT taxpayer sales of 100000 yuan shall be exempt from value-added tax policy... 1
Second, small-scale taxpayers apply to levy rates of 3% VAT taxable sales income value-added tax shall be levied at a reduced 1% policy... 3
3 and small-scale VAT taxpayer, small enterprises and individual industrial and commercial households per "six tax LiangFei" policy... 5
Four small meagre-profit enterprise satisfying and reduction of enterprise income tax policy... 8
Five, individual industrial and commercial households in the taxable income amount is more than 2 million yuan per individual income tax policy... 10
Six, financial institutions, small and micro enterprises and individual industrial and commercial households 10 million yuan the following small loan interest income exempt from value-added tax policy... 12
Seven, financial institutions, small and micro enterprises and individual industrial and commercial households 1 million yuan the following small loan interest income shall be exempted from VAT policy... 17
Eight, for farmers, small micro enterprises and individual industrial and commercial households to provide financing guarantee and shall be exempt from value-added tax policy guarantee business again... 19
Ix. Stamp Duty exemption policy for loan contracts signed between financial institutions and small and micro enterprises 22
10. Related tax policies of venture capital enterprises and angel investors......... 24
Eleven, focus group business tax relief policies... 28
Twelve, retired soldiers business tax relief policies... 30
13. Tax reduction or exemption policy on Employment for Key Groups....................... 32
Tax reduction and exemption policy for hiring retired soldiers....................... 35
I. Value-added tax Small scale taxpayers are exempt from value-added tax under the monthly sales volume of 100,000 yuan
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【 Subject of enjoyment 】
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Small-scale VAT payer
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【 Offer 】
From January 1, 2023 to December 31, 2027, small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (including the amount) will be exempt from VAT.
【 Enjoying conditions 】
1. Applicable to small-scale VAT taxpayers who pay regular taxes.
2. Small-scale taxpayers with 1 month as 1 tax period, monthly sales have not exceeded 100,000 yuan; Small-scale taxpayers with 1 quarter for 1 tax period, quarterly sales do not exceed 300,000 yuan, can enjoy VAT exemption policy.
3. Where small-scale taxpayers have VAT taxable sales activities, with total monthly sales exceeding 100,000 yuan, but not exceeding 100,000 yuan after deducting the sales of real estate occurring in the current period, the sales of goods, labor, services and intangible assets obtained by them are exempt from VAT.
4. Small-scale taxpayers who are subject to the VAT difference tax policy shall determine whether they can enjoy the above VAT exemption policy based on the sales after the difference.
5. The rental income obtained by other individuals from renting real estate in the form of one-time rent collection may be shared equally during the corresponding lease period. If the monthly rental income after sharing does not exceed 100,000 yuan, value-added tax shall be exempted.
6. Small-scale taxpayers who pay tax in a fixed period can choose to pay tax in one month or one quarter. Once selected, it cannot be changed within one fiscal year.
【 Way to enjoy 】
1. Declaration process: This item belongs to the items for VAT exemption. If a small-scale taxpayer has VAT taxable sales and the total monthly sales volume does not exceed 100,000 yuan, the VAT exempt sales volume and other items shall be filled in the relevant column of the VAT and Additional Taxes Return Form (Applicable to small-scale Taxpayers), "Tax exempt sales volume of small and micro Enterprises" or "Sales volume not reaching the threshold". If there are no other tax exempt items, It is not necessary to fill in the declaration Form of VAT Tax reduction and exemption.
2. Processing channels: Small-scale taxpayers can apply for VAT tax declaration in online and offline channels such as electronic tax bureau and tax service hall.
[Policy Basis]
1. Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Policy of VAT Reduction and Exemption for Small-scale VAT Taxpayers (No. 1, 2023)
2. Notice of the State Administration of Taxation on Matters Related to Collection and Administration of VAT Reduction and Exemption and Other Policies for Small-scale VAT Taxpayers (No. 1, 2023)
3. Announcement of the State Administration of Taxation of the Ministry of Finance on the Policy of VAT Reduction and Exemption for Small-scale VAT Taxpayers (No. 19, 2023)
【 Policy Case 】
Example 1: The sales of a small-scale taxpayer from July to September 2023 are 60,000 yuan, 80,000 yuan and 120,000 yuan respectively. If the taxpayer pays taxes on a monthly basis, the sales in September exceed the tax exemption standard of 100,000 yuan per month, the VAT can be reduced by 1%, and the 60,000 yuan and 80,000 yuan in July and August can be exempted from tax. If the taxpayer pays taxes on a quarterly basis, the total sales of 260,000 yuan in the third quarter of 2023 does not exceed the tax exemption standard of 300,000 yuan of quarterly sales, so all 260,000 yuan can enjoy the tax exemption policy.
Example 2: The sales of a small-scale taxpayer from July to September of 2023 are 60,000 yuan, 80,000 yuan and 200,000 yuan respectively. If the taxpayer makes monthly taxes, the sales in July and August do not exceed the tax exemption standard of 100,000 yuan of monthly sales, so he can enjoy the tax exemption policy. If the sales in September exceed the tax exemption standard of 100,000 yuan per month, the VAT can be reduced by 1%; If taxpayers pay taxes on a quarterly basis, the total sales of 340,000 yuan in the third quarter of 2023 exceed the exemption standard of 300,000 yuan of quarterly sales. Therefore, 340,000 yuan cannot enjoy the tax exemption policy, but can enjoy the VAT policy at a reduced rate of 1%.
For SMALL-SCALE VAT taxpayers, the taxable SALES income of 3% is subject to the VAT policy of 1%
【 Subject of enjoyment 】
Small-scale VAT taxpayer
【 Content 】
From January 1, 2023 to December 31, 2027, the taxable sales income of VAT small-scale taxpayers with a 3% levy rate will be taxed at a reduced rate of 1% VAT; For VAT pre-paid items with 3% pre-levy rate, VAT pre-paid at 1% pre-levy rate will be reduced.
【 Conditions of enjoyment 】
1. Applicable to small-scale VAT taxpayers.
2. Have 3% of the charge rate should be 3% sales tax or advance payment shall be made in the process of the levy rate increased value tax project.
【 Way to enjoy 】
1. Declaration process: This item belongs to the items for VAT exemption. For small-scale taxpayers, the sales amount of VAT levied at 1% rate should be filled in the corresponding column of "taxable VAT excluding tax sales Amount (3% rate)" in the VAT and Additional Taxes Return Form (Applicable to small-scale taxpayers). The tax payable of VAT reduction shall be filled in the corresponding column of "Tax Payable Reduction in this Period" in the Declaration Form of VAT and Additional Taxes (Applicable to small-scale Taxpayers) according to 2% of the sales amount. In the Declaration Form of VAT Reduction and Exemption, select the corresponding exemption code 01011608 and fill in the corresponding column of tax reduction items.
2. Processing channels: Small-scale taxpayers can apply for VAT tax declaration in online and offline channels such as electronic tax bureau and tax service hall.
[Policy Basis]
1. Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying the Policy of VAT Reduction and Exemption for Small-scale VAT Taxpayers (No. 1, 2023)
2. Notice of the State Administration of Taxation on Matters Related to Collection and Administration of VAT Reduction and Exemption and Other Policies for Small-scale VAT Taxpayers (No. 1, 2023)
3. Announcement of the State Administration of Taxation of the Ministry of Finance on the Policy of VAT Reduction and Exemption for Small-scale VAT Taxpayers (No. 19, 2023)
【 Policy Case 】
A catering company is a small-scale VAT taxpayer who declares VAT on a monthly basis. On August 5, 2023, it issued a general invoice for the customer with a 3% VAT rate of 20,000 yuan. The actual monthly sales volume in August is 150,000 yuan, which is the sales revenue of 3% levy rate. Since the company's customers are individuals, it is impossible to recover the invoices that have been issued. Can we also enjoy the VAT policy of 3% levy rate on sales revenue minus 1% levy rate?
Analysis: In this case, the catering enterprise 3% levy rate of sales income of 150,000 yuan, can be in the tax declaration directly tax reduction declaration, enjoy 3% levy rate of sales income minus 1% levy rate VAT policy. In order to reduce the tax burden of taxpayers, it is not necessary to cancel or change the VAT general invoice issued with the rate of 3%. However, it should be noted that in accordance with the relevant provisions of the "Invoice Management Measures of the People's Republic of China", the taxpayer should issue the invoice according to the truth. Therefore, when the sales income of enjoying the 3% tax rate is reduced by the VAT levy rate of 1% in the future, if the VAT ordinary invoice needs to be issued, it should be issued according to the 1% tax rate.
The POLICY OF "six TAXES and two FEES" is halved for small-scale VAT taxpayers, small meager profit enterprises and individual industrial and commercial households
【 Subject of enjoyment 】
VAT small-scale taxpayers, small low-profit enterprises and individual industrial and commercial households
From January 1, 2023 to December 31, 2027, The resource tax (excluding water resource tax), urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax (excluding securities transaction stamp tax), cultivated land occupation tax, education fee surcharge and local education surcharge will be levied by half on small-sized VAT taxpayers, small low-profit enterprises and individual industrial and commercial households.
Small-scale VAT taxpayers, small low-profit enterprises and individual industrial and commercial households who already enjoy other preferential policies in accordance with the law such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp tax, cultivated land occupation tax, education fee surcharge, local education surcharge and so on, may enjoy this preferential policy in addition.
【 Conditions of enjoyment 】
Small low-profit enterprises refer to enterprises engaged 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, the number of employees not exceeding 300 people, and the total amount of assets not exceeding 50 million yuan.
The number of employees includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The indicators of the number of employees and total assets shall be determined according to the quarterly average of the whole year of the enterprise. The specific calculation formula is as follows:
Quarterly mean = (start of quarter + end of quarter) ÷2
Annual quarterly average = sum of annual quarterly averages ÷4
If the business operation starts or terminates in the middle of a year, the actual operation period shall be taken as a tax year to determine the above-mentioned relevant indicators.
The determination of small and meager profit enterprises shall be subject to the annual settlement result of enterprise income tax. Newly established enterprises registered as general taxpayers of value-added tax, engaged in industries that are not restricted or prohibited by the state, and at the same time meet the two conditions of no more than 300 employees and no more than 50 million yuan of total assets at the end of the last month of the declaration period, can apply for the above preferential policies according to small low-profit enterprises before the first settlement.
【 Way to enjoy 】
Taxpayers are entitled to self-declaration and do not need to submit additional information. [Policy Basis]
Notice of the State Administration of Taxation of the Ministry of Finance on Further Supporting the Development of Small and Micro Enterprises and Individual Industrial and Commercial Households Related Tax and Fee Policies (No. 12, 2023)
【 Policy Case 】
Enterprise A is a small meal-profit enterprise and meets the conditions of "logistics enterprise" stipulated in the Announcement of the State Administration of Taxation of the Ministry of Finance on the Continuation of Preferential Policies on the Use of Urban Land for Bulk Commodity Storage Facilities for Logistics Enterprises (No. 5 of 2023, hereinafter referred to as Announcement 5). The local urban land use tax standard is 20 yuan/square meter. The enterprise's own bulk commodity storage facility covers an area of 10,000 square meters, and can enjoy the urban land use tax reduced by 50% according to the provisions of Announcement No. 5. Whether enterprise A can enjoy the preferential policy of "six taxes and two fees" halved, and what is the annual tax payable?
Parse: According to Article 4 of the Announcement of the State Administration of Taxation of the Ministry of Finance on Further Supporting the Development of Tax and Fee Policies for Small and Micro Enterprises and Individual industrial and Commercial Households (No. 12, 2023), small-scale VAT taxpayers, small low-profit enterprises and individual industrial and commercial households who have enjoyed other preferential policies in accordance with the law can superimposed enjoy the preferential policy of "six taxes and two fees" halved collection. In tax declaration, Enterprise A can first enjoy the preferential policy of urban land use tax for bulk commodity storage facilities of logistics enterprises, and then enjoy the preferential policy of "six taxes and two fees" according to the reduced amount. The tax payable after the combination of the two preferential policies is 20×10000×50%×50%= 50,000 yuan.
4. The corporate income tax reduction and exemption policy for small and low-profit enterprises
【 Subject of enjoyment 】
Small and low-profit enterprises
【 Content 】
The policy of reducing the taxable income of small enterprises with small profits by 25% and paying the enterprise income tax at the tax rate of 20% will continue to be implemented until December 31, 2027.
【 Conditions of enjoyment 】
Small low-profit enterprises refer to enterprises engaged 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, the number of employees not exceeding 300 people, and the total amount of assets not exceeding 50 million yuan.
The number of employees includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The indicators of the number of employees and total assets shall be determined according to the quarterly average of the whole year of the enterprise. The specific calculation formula is as follows:
Quarterly mean = (start of quarter + end of quarter) ÷2
Annual quarterly average = sum of annual quarterly averages ÷4
If the business operation starts or terminates in the middle of a year, the actual operation period shall be taken as a tax year to determine the above-mentioned relevant indicators.
【 Way to enjoy 】
Small small profit enterprises can enjoy the preferential policy of small small profit enterprise income tax by filling in the tax return when they prepay and settle the enterprise income tax. Small micro-profit enterprises should accurately fill in the basic information, including the number of employees, total assets, annual taxable income, national restrictions or prohibited industries, etc. The information system will intelligently pre-fill in the preferential items for small micro-profit enterprises and automatically calculate the amount of tax relief.
[Policy Basis]
1. Announcement of the State Administration of Taxation of the Ministry of Finance on Further Implementing the Preferential Income Tax Policy for Small and Micro Enterprises (No. 13, 2022)
2. Announcement of the State Administration of Taxation of the Ministry of Finance on Preferential Income Tax Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households (No. 6, 2023)
3. Notice of the State Administration of Taxation on the Collection and Management of the Preferential Income Tax Policy for Small and Low-Profit Enterprises (No. 6, 2023)
4. Announcement of the State Administration of Taxation of the Ministry of Finance on Further Supporting the Development of Small and Micro Enterprises and Individual Industrial and Commercial Households on Tax and Fee Policies (No. 12, 2023)
【 Policy Case 】
Enterprise A was established in 2022 and engaged in the non-restricted and prohibited industries of the state. The number of employees at the beginning and end of the first quarter of 2023 was 120 and 200 respectively, and the total assets at the beginning and end of the first quarter were 20 million yuan and 40 million yuan respectively. The taxable income of the first quarter was 1.9 million yuan.
Analysis: In the first quarter of 2023, the quarterly average number of "employees" of Enterprise A is 160, the quarterly average number of "total assets" is 30 million yuan, and the taxable income is 1.9 million yuan. In line with the judgment standards for small meager profit enterprises to pay enterprise income tax in advance: Those who engage in industries that are not restricted or prohibited by the state can enjoy preferential policies if the quarterly average value of the total amount of assets at the end of the period to which the prepayment declaration belongs is not more than 50 million yuan, the quarterly average value of the number of employees is not more than 300 people, and the taxable income is not more than 3 million yuan. The tax payable of Company A in the first quarter is 190×25%× 20%= 95 thousand yuan.
5.The PERSONAL INCOME TAX POLICY of INDIVIDUAL industrial AND COMMERCIAL households shall be halved for the portion of their annual taxable income not exceeding RMB 2 million YUAN
【 Subject of enjoyment 】
Individual businesses
【 Content 】
From January 1, 2023 to December 31, 2027, the individual income tax of individual industrial and commercial households shall be halved for the portion of their annual taxable income not exceeding RMB 2 million yuan. Individual industrial and commercial households may enjoy the preferential policies of this Article on the basis of enjoying other current preferential policies of individual income tax.
【 Conditions of enjoyment 】
1. Individual industrial and commercial households can enjoy the collection without distinguishing the methods.
2. Individual industrial and commercial households can enjoy the tax payment in advance, and their annual taxable income will be temporarily judged according to the situation at the end of the period to which the current declaration belongs, and calculated on an annual basis at the time of annual final settlement, more refunds and less subsidies. If an individual industrial or commercial household obtains business income from more than two places, it is necessary to combine the taxable income amount of the individual industrial or commercial household's annual business income when handling the annual summary tax declaration, and recalculation the tax reduction or reduction amount, and more refunds and less subsidies.
3. Calculate the deduction as follows:
Derate tax = (operating income taxable income does not exceed 2 million yuan part should pay tax amount - he is exempt from tax policy to reduce the amount of x by the camp to should pay taxes amount is not more than 2 million yuan by some present operating income taxable income) x 50%
【 Way to enjoy 】
Individual industrial and commercial households can enjoy the tax reduction policy of half when they prepay and settle personal income tax. They do not need to record when enjoying the policy. They can enjoy the policy by filling in the relevant columns of the personal income tax return and the report form of tax reduction and exemption items. For individual industrial and commercial households who declare through the electronic Tax bureau, the tax authority will automatically provide the pre-filling service of the policy in the return form and report form. For individual industrial and commercial households with a fixed fixed amount on a regular basis for simple declaration, the tax authorities shall automatically transfer the amount of tax payable after the reduction or reduction.
[Policy Basis]
1. Announcement of the State Administration of Taxation of the Ministry of Finance on Further Supporting the Development of Small and Micro Enterprises and Individual Industrial and Commercial Households on Tax and Fee Policies (No. 12, 2023)
2. Notice of the State Administration of Taxation on Further Implementing the Policy of Individual Income Tax Preferential Support for Individual Industrial and Commercial Households (No. 12, 2023)
【 Policy Case 】
Example 1: Taxpayer Zhang mou runs individual industrial and commercial household A and individual industrial and commercial household B at the same time, and the annual taxable income is 800,000 yuan and 1.5 million yuan respectively. Then Zhang mou can enjoy the taxable income of the individual income tax policy of half collection in the annual summary tax declaration, which is 2 million yuan.
Example 2: Taxpayer Li runs an individual industrial and commercial business C, the annual taxable income is 80,000 yuan (the applicable tax rate is 10%, the quick deduction number is 1500), and the tax deduction for the disabled is 2,000 yuan. Then the tax relief amount of Li's policy =[(80000×10%-1500-2000]×50%=2250 yuan.
Example 3: Taxpayer Wu runs an individual industrial and commercial business D, with an annual taxable income of 2,400,000 yuan (applicable tax rate of 35%, quick deduction number of 65,500), and at the same time can enjoy a tax reduction and reduction of 6,000 yuan for the disabled. Then the tax reduction and exemption amount of Wu's policy =[(2000000 × 35%-65500) -6000 × 2000000 ÷ 2400000] × 50%=314750 yuan.
6.Vi. The VAT exemption policy for small and micro enterprises of financial institutions and individual industrial and commercial households on interest income from small loans of RMB 10 million yuan or less
【 Subject of enjoyment 】
Financial institutions that provide small loans to small enterprises, micro enterprises and individual industrial and commercial households
【 Content 】
Before December 31, 2027, the interest income obtained by financial institutions from providing small loans to small enterprises, micro enterprises and individual industrial and commercial households will be exempt from value-added tax. Financial institutions can apply the tax exemption in one of two ways:
(1) The interest income obtained from a single small loan issued by a financial institution to small enterprises, micro enterprises and individual industrial and commercial households with an interest rate no higher than 150% (including the capital amount) of the loan market quotation rate (LPR) published by the National Interbank Lending Center shall be exempt from VAT; Interest income from a single small loan that is 150% higher than the loan Market quoted rate (LPR) published by the National Interbank Lending Center shall be subject to VAT in accordance with the current policy.
(2) The part of the interest income obtained by financial institutions from a single small loan to small enterprises, micro enterprises and individual industrial and commercial households, which is not higher than 150% (including this amount) of the interest income calculated according to the loan market quotation rate (LPR) published by the National Interbank Lending Center, shall be exempt from VAT; The excess shall be subject to VAT in accordance with the current policy.
A financial institution may choose one of the above two methods as the applicable method of tax exemption for the fiscal year, and once selected, it may not be changed within the fiscal year.
【 Conditions of enjoyment 】
1. Small enterprises and micro enterprises refer to small enterprises and micro enterprises that conform to the Regulations on the Classification Standards of Small and Medium-sized Enterprises (Joint Enterprises of the Ministry of Industry and Information Technology [2011] No. 300). Among them, the total amount of assets and employees are determined by the actual state at the time of loan issuance, and the operating income is determined by the cumulative number of the 12 natural months before the loan issuance. If the number is less than 12 natural months, it is calculated according to the following formula:
Operating income (year) = Operating income during the actual duration of the enterprise/number of months of the actual duration of the enterprise ×12
2. From January 1, 2023 to December 31, 2023, financial institutions refer to the institutions approved by the People's Bank of China and the State Administration of Financial Regulation that have passed the "two increase and two control" assessment of the regulatory authorities in the previous year. Development banks, policy banks, foreign banks and non-banking financial institutions established with the approval of the People's Bank of China, the General Administration of Financial Supervision and the Securities Regulatory Commission. "Two increase and two control" means that the year-on-year growth rate of small and micro enterprise loans under (including) a single household's total credit of 10 million yuan is not lower than the year-on-year growth rate of all loans, the number of households with loan balances is not lower than the level of the same period last year, and the level of small and micro enterprise loan asset quality and loan comprehensive costs (including interest rates and loon-related bank service fees) is reasonably controlled. The completion of the "two additions and two controls" by financial institutions shall be subject to the assessment results of the State Administration of Financial Supervision and its local offices. From January 1, 2024 to December 31, 2027, financial institutions refer to institutions approved by the People's Bank of China and the State Administration of Financial Regulation that have achieved the growth target of loans to small and micro enterprises proposed by the regulatory authorities in the previous year. Development banks, policy banks, foreign banks and non-banking financial institutions approved by the People's Bank of China, the General Administration of Financial Regulation and the China Securities Regulatory Commission. The achievement of the growth target of loans to small and micro enterprises by financial institutions shall be subject to the assessment results of the State Administration of Financial Supervision and its local offices.
3. Small loans refer to loans for small enterprises, micro enterprises or individual industrial and commercial households with credit of less than 10 million yuan (including the principal amount) for a single household; Where there is no line of credit, it refers to the amount of the single household loan contract and the loan balance is less than 10 million yuan (including the amount).
4. Financial institutions shall keep the relevant tax exemption certificates for future reference, separately calculate the interest income of small loans that meet the tax exemption conditions, and apply for tax declaration to the competent tax authorities according to the current regulations; The VAT shall not be exempted if it has not been accounted for separately.
Financial institutions shall enjoy preferential VAT policies in accordance with the law, and cease to enjoy the preferential VAT policies mentioned above once it is found that there is any false report or fraud to obtain the tax preferential policies.
Financial institutions should keep track of the investment of loans to ensure that the loan funds really flow to small enterprises, micro enterprises and individual industrial and commercial households, and the actual use of loans is consistent with the application subject.
【 Way to enjoy 】
1. Way of enjoyment: Taxpayers shall fill in the tax deduction and exemption column in the VAT return form according to the provisions.
2. Handling channels: taxpayers can handle it through electronic tax bureau and tax service hall.
[Policy Basis]
1. Notice of the State Administration of Taxation of the Ministry of Finance on the Policy of VAT Exemption on Interest Income from Loans to Small and Micro Enterprises of Financial Institutions (Caihui [2018] No. 91)
2. Announcement of the State Administration of Taxation of the Ministry of Finance on Clarifying VAT Policies on the Leasing of State-owned Agricultural Land (No. 2, 2020)
4. Announcement of the State Administration of Taxation of the Ministry of Finance on Extending the Implementation Period of Some Preferential Tax Policies (No. 6, 2021)
5. Announcement of the State Administration of Taxation of the Ministry of Finance on the Policy of VAT Exemption on Interest Income from Loans to Small and Micro Enterprises of Financial Institutions (No. 16, 2023)
6. Notice of the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission and the Ministry of Finance on the Issuance of the Standard Provisions for the Classification of Small and Medium-sized Enterprises (2011) No. 300
【 Policy Case 】
Bank A is an institution that passed the "two increase and two control" assessment of the regulatory authorities in 2022. In the third quarter of 2023, the loan market quotation rate (LPR) announced by the National Interbank Lending Center was 3.55%, and Bank A issued five small loans of less than 10 million yuan to five small and micro enterprises, of which: The annual interest rate of the three cases is 6%, and the interest income recognized in the third quarter is 360,000 yuan (excluding tax, the same below). The annual interest rate of the two cases is 3%, and the interest income recognized in the third quarter is 120,000 yuan. In October, when making tax declaration, Bank A can choose one of the two prescribed methods as the tax exemption method for the year according to the fiscal year, and enjoy the exemption from VAT. Once the tax exemption applicable law is selected, it shall not be changed within the fiscal year.
Method 1: The interest income of three small loans of Bank A with 6% interest rate [more than LPR150% (5.325%=3.55% ×150%)] is not exempt from VAT, and the VAT output tax of 21,600 yuan (=36×6%) shall be calculated according to the 6% tax rate. 2 pen 3% interest rate (not over LPR150% (5.325% * 150% = 3.55%) 】 the small amount of loan interest income can be in accordance with the provisions, shall be exempt from value-added tax 07200 yuan (= 12 (6%). According to the
Method 1: Bank A is exempt from VAT of RMB0.72 yuan.
Method two: The interest income of three small loans of 6% interest rate of Bank A, which is not higher than the interest income of the loan calculated at LPR150% (31.95=36 ×5.325%÷6%), can be exempted from VAT 19,170 yuan (=31.95 × 6%) according to the regulations. High in the amount of the loans under LPR150% meter to calculate the interest income of the points (= 36-31.95-4.05), cannot enjoy duty-free optimal benefits VAT output tax shall be calculated according to 6% tax rate (= 4.05 (6%) of $02430. The interest income obtained from two small loans with an interest rate of 3% is not higher than the interest income calculated according to LPR150% of the loan, and can be exempted from VAT of RMB 0.72 yuan (=12*6%) according to regulations. According to Method 2, Bank A is exempted from VAT of 26,370 yuan.
7,small and micro financial institutions and individual industrial and commercial households 1 million yuan and less small loan interest income VAT exemption policy
【 Subject of enjoyment 】
Financial institutions that provide small loans to small enterprises, micro enterprises and individual industrial and commercial households
【 Content 】
Before December 31, 2027, the interest income obtained by financial institutions from providing small loans to small enterprises, micro enterprises and individual industrial and commercial households will be exempt from value-added tax.
【 Conditions of enjoyment 】
1. Small enterprises and micro enterprises refer to small enterprises and micro enterprises that conform to the Regulations on the Classification Standards of Small and Medium-sized Enterprises (Joint Enterprises of the Ministry of Industry and Information Technology [2011] No. 300). Among them, the total amount of assets and employees are determined by the actual state at the time of loan issuance, and the operating income is determined by the cumulative count of the 12 natural months before the loan issuance. If the period is less than 12 natural months, it is calculated according to the following formula:
Operating income (year) = Operating income during the actual duration of the enterprise/number of months of the actual duration of the enterprise ×12
2. Small loans refer to loans for small enterprises, micro enterprises or individual industrial and commercial households whose credit is less than 1 million yuan (including the principal amount); Where there is no line of credit, it refers to the loan contracted amount of a single household loan and the loan balance is less than 1 million yuan (including this amount).
3. Financial institutions shall keep relevant tax exemption certificates for future reference, separately calculate the interest income of small loans that meet the tax exemption conditions, and apply for tax declaration to the competent tax authorities according to the current regulations; The VAT shall not be exempted if it has not been accounted for separately.
【 Way to enjoy 】
1. Way of enjoyment: Taxpayers shall fill in the tax deduction and exemption column in the VAT return form according to the provisions.
2. Handling channels: taxpayers can handle it through electronic tax bureau and tax service hall.
[Policy Basis]
1. Notice of the State Administration of Taxation of the Ministry of Finance on Tax Policies for Supporting Financing of Small and Micro Enterprises (Caihui [2017] No. 77)
2. Announcement of the State Administration of Taxation of the Ministry of Finance on the Continuation of Preferential Tax Policies for Inclusive Finance (No.22, 2020)
3. Announcement of the State Administration of Taxation of the Ministry of Finance on Tax Policies for Supporting the Financing of Small and Micro Enterprises (No. 13, 2023)
4. Notice of the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission and the Ministry of Finance on the Issuance of the Standard Provisions for the Classification of Small and Medium-sized Enterprises (2011) No. 300
【 Policy Case 】
In the first quarter of 2024, it is assumed that Bank A will issue a single small loan of less than RMB 1 million to 30 small enterprises and micro enterprises, and obtain a total interest income of RMB 3 million (excluding tax income). In April, Bank A can directly declare and enjoy the tax exemption policy, and the corresponding exemption amount is 180,000 yuan (=300×6%).
8.Viii. VAT exemption policy for financing guarantee and re-guarantee business for farmers, small and micro enterprises and individual industrial and commercial households
【 Subject of enjoyment 】
Taxpayers who provide financing guarantees for loans and bond issuance for farmers, small enterprises, micro enterprises and individual industrial and commercial households, and provide re-guarantees for the above financing guarantees (hereinafter referred to as "original guarantees")
【 Content 】
Before December 31, 2027, the guarantee premium income obtained by taxpayers from providing financing guarantees by borrowing money or issuing bonds for farmers, small enterprises, micro enterprises and individual industrial and commercial households, as well as the re-guarantee premium income obtained from providing re-guarantees for the original guarantee, shall be exempt from VAT.
【 Conditions of enjoyment 】
1. Peasant households refer to households living in the administrative area of towns (excluding Chengguan Town) for a long time (more than one year), as well as households living in the administrative villages under the jurisdiction of Chengguan Town for a long time, households with household registration not local but living in the local area for more than one year, and employees of state-owned farms. Collective households of state-owned economic organs, organizations, schools, enterprises and institutions located within the administrative area of towns (excluding Chengguan Town) and within the administrative villages under the jurisdiction of Chengguan Town; Those who have local hukou but go out to make a living for more than one year, regardless of whether they retain the contracted farmland, are not classified as farmers. The household is taken as the statistical unit and can be engaged in both agricultural and non-agricultural production and operation. The determination of farmer guarantee and re-guarantee shall be based on whether the guarantor belongs to the farmer when the original guarantee comes into effect.
2. Small enterprises and micro enterprises refer to the small enterprises and micro enterprises that conform to the Regulations on the Classification Standards of Small and Medium-sized Enterprises (Joint Enterprises of the Ministry of Industry and Information Technology [2011] No.300). Among them, the total amount of assets and employees are determined by the actual state of the original guarantee when it comes into effect; The business income index is determined by the cumulative count of the 12 natural months before the original guarantee comes into effect. If the amount is less than 12 natural months, it is calculated according to the following formula:
Operating income (year) = Operating income during the actual duration of the enterprise/number of months of the actual duration of the enterprise ×12
3. If the re-guarantee contract corresponds to more than one original guarantee contract, the VAT exemption policy shall apply to all the original guarantee contracts. Otherwise, the reguarantee contract should be subject to value-added tax.
【 Way to enjoy 】
1. Way of enjoyment: Taxpayers shall fill in the tax deduction and exemption column in the VAT return form according to the provisions.
2. Handling channels: taxpayers can handle it through electronic tax bureau and tax service hall.
[Policy Basis]
1. Notice of the State Administration of Taxation of the Ministry of Finance on VAT Policy on Input Tax Deduction of Leased Fixed Assets (Caihuai [2017] No. 90)
2. Announcement of the State Administration of Taxation of the Ministry of Finance on the Continuation of Preferential Tax Policies for Inclusive Finance (No.22, 2020)
3. Announcement of the State Administration of Taxation of the Ministry of Finance on the Continuation of the VAT Policy on Financing Guarantee for Farmers, Small and Micro Enterprises and Individual Industrial and Commercial Households (No. 18, 2023)
4. Notice of the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission and the Ministry of Finance on the Issuance of the Standard Provisions for the Classification of Small and Medium-sized Enterprises (2011) No. 300
【 Policy Case 】
In January 2024, it is assumed that Company A will provide financing guarantee for 10 farmers, small enterprises, micro enterprises and individual industrial and commercial households by borrowing money and issuing bonds, and obtain guarantee income of 100,000 yuan (excluding tax income). In February, when A company declares tax, it can directly declare the tax exemption policy, and the corresponding exemption amount is 6,000 yuan (=10×6%).
9. Financial institutions are exempted from stamp duty policy when signing loan contracts with small and micro enterprises
【 Subject of enjoyment 】
Financial institutions and small enterprises, micro enterprises
【 Content 】
Before December 31, 2027, borrowing contracts signed between financial institutions and small and micro enterprises will be exempted from stamp duty.
【 Conditions of enjoyment 】
Small enterprises and micro enterprises refer to the small enterprises and micro enterprises that conform to the "Small and medium-sized Enterprise Classification Standard Regulations" (Joint Enterprises of the Ministry of Industry and Information Technology [2011] No. 300). Among them, the total amount of assets and employees are determined by the actual state at the time of loan issuance, and the business income is determined by the accumulated number of 12 natural months before the loan is issued. If the number is less than 12 natural months, it is calculated according to the following formula:
Operating income (year) = Operating income during the actual duration of the enterprise/actual duration of the enterprise ×12
【 Way to enjoy 】
Taxpayers enjoy the preferential policy of stamp duty, and implement the handling mode of "self-identification, declaration enjoyment, and relevant information retention for future reference". Taxpayers shall bear legal responsibility for the authenticity, integrity and legality of the materials retained for future reference.
[Policy Basis]
1. Notice of the State Administration of Taxation of the Ministry of Finance on Tax Policies for Supporting Financing of Small and Micro Enterprises (Caihui [2017] No. 77)
2. Announcement of the State Administration of Taxation of the Ministry of Finance on Extending the Implementation Period of Some Preferential Tax Policies (No. 6, 2021)
3. Announcement of the State Administration of Taxation of the Ministry of Finance on Tax Policies for Supporting the Financing of Small and Micro Enterprises (No. 13, 2023)
4. Notice of the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission and the Ministry of Finance on the Issuance of the Standard Provisions for the Classification of Small and Medium-sized Enterprises (2011) No. 300
5. Announcement of the State Administration of Taxation of the Ministry of Finance on the Policy Implementation of Certain Matters of Stamp Duty (No. 22, 2022)
6. Notice of the State Administration of Taxation on the Implementation of the Stamp Law of the People's Republic of China and Other Relevant Matters (No. 14 of 2022)
【 Policy Case 】
Enterprise A is a micro enterprise. In May 2023, it signed a loan contract with Bank B to borrow 100,000 yuan with a one-year term and an annual interest rate of 4%. Whether A company, B bank can enjoy exemption of loan contract stamp tax preferences?
According to the provisions of Article 4 (1) of the Announcement of the State Administration of Taxation of the Ministry of Finance on the Policy Implementation of Stamp Tax on Certain Matters (No. 22, 2022), where stamp tax reduction or exemption is applicable to taxable vouchers, all taxpayers who write the taxable vouchers can enjoy the stamp tax reduction or exemption policy, except those who clearly apply stamp tax reduction or exemption to specific taxpayers. Therefore, when A company and B bank declare the stamp duty of the loan contract, they can enjoy the stamp duty exemption preferential treatment.
10.Tax policies for venture capital enterprises and individual angel investors
【 Subject of enjoyment 】
Corporate venture capital enterprises, limited partnership venture capital enterprise partners and individual angel investors
【 Content 】
(1) where a corporate-system venture capital enterprise directly invests in a sub-stage or start-up technology enterprise (hereinafter referred to as the start-up technology enterprise) for more than 2 years (24 months, the same below) by means of equity investment, 70% of the investment amount can be used to deduct the taxable income of the company's creation and investment enterprises in the year when the equity has been held for two years; When the year is insufficient for deduction, it may be carried forward for deduction in the following tax year.
(2) Where a limited partnership venture capital enterprise (hereinafter referred to as a partnership venture capital enterprise) has directly invested in a start-up technology enterprise by means of equity investment for more than 2 years, the partners of the venture capital enterprise shall be treated in the following ways:
1. The legal partner may defund 70% of the amount of investment in the newly established technology enterprise against the income of the legal partner from the partnership venture capital enterprise; If the deduction is insufficient in the current year, it may be carried forward for deduction in the following tax year.
2. The individual partner may defund 70% of the investment amount in the newly established technology enterprise against the operating income of the individual partner from the partnership venture capital enterprise; If the deduction is insufficient in the current year, it may be carried forward for deduction in the following tax year.
(3) If an individual angel investor directly invests in a newly established science and technology enterprise by means of equity investment for more than 2 years, 70% of the investment amount can be deducted from the taxable income obtained by transferring the equity of the newly established science and technology enterprise; If the deduction is insufficient in the current period, the deduction may be carried forward when the taxable income of the equity transfer of the start-up technology enterprise is obtained in the future.
Where an individual angel investor invests in more than one start-up technology enterprise, and 70% of the investment amount in the start-up technology enterprise that has gone through cancellation and liquidation has not been fully deducted, Within 36 months from the date of cancellation and liquidation, the taxable income obtained from the transfer of equity of other start-up technology enterprises by individual angel investors can be deducted.
【 Conditions of enjoyment 】
(1) Start-up technology enterprises shall meet the following requirements:
1. Resident enterprises incorporated in China (excluding Hong Kong, Macao and Taiwan) and subject to audit and levy;
2. When accepting the investment, the number of employees shall not exceed 300, of which the number of employees with bachelor's degree or above shall not be less than 30%; The total assets and annual sales revenue shall not exceed 50 million yuan;
3. The establishment time shall not exceed 5 years (60 months) at the time of receiving investment;
4. At the time of receiving investment and within 2 years after receiving investment, it has not been listed on domestic or foreign stock exchanges;
5. In the year of receiving the investment and in the next tax year, the total R&D expenses shall account for no less than 20% of the total cost expenses.
(2) Venture capital enterprises shall meet the following requirements:
1. Resident enterprises or partnership venture capital enterprises incorporated in China (excluding Hong Kong, Macao and Taiwan) and subject to audit and levy, and are not the sponsors of the invested start-up technology enterprises;
2. Comply with the provisions of the Interim Measures for the Management of Venture Capital Enterprises (Order No. 39 of the 10th Department of the National Development and Reform Commission and other departments) or the special provisions of the Interim Measures for the Supervision and Management of Private Investment Funds (Order No. 105 of the CSFC) on venture capital funds, complete the filing and standardize the operation in accordance with the above provisions;
3. Within 2 years after the investment, the venture capital enterprise and its affiliated parties shall hold less than 50% of the equity of the invested start-up technology enterprise.
(3) Individual angel investors should also meet the following conditions:
1. Do not belong to the sponsors, employees or their relatives (including spouses, parents, children, grandparents, maternal grandparents, grandchildren, grandchildren, brothers and sisters, the same below) of the invested start-up technology enterprise, and have no relationship with the invested start-up technology enterprise such as labor dispatch;
2. Within 2 years after the investment, I and my relatives shall hold less than 50% of the equity of the invested start-up technology enterprise.
(4) The investment enjoying the above tax policy is limited to the equity investment obtained by direct cash payment to the invested start-up technology enterprise, excluding the transfer of the stock equity of other shareholders.
On January 1, 2019 to December 31, 2027, during this period has invested 2 years and new investment, Tariffs may be applied in accordance with the Notice of the State Administration of Taxation of the Ministry of Finance on Tax Policies Concerning Venture Capital Enterprises and Individual Angel Investors (No. 55, 2018) and the Notice of the State Administration of Taxation of the Ministry of Finance on the Continuation of the Implementation of Policies and Conditions Concerning Venture Capital Enterprises and Individual Angel Investors Investing in Start-up Technology Enterprises (No. 17, 2023) Policy.
【 Way to enjoy 】
The above policies can be enjoyed without application.
[Policy Basis]
1. Notice of the State Administration of Taxation of the Ministry of Finance on Tax Policies for Venture Capital Enterprises and Individual Angel Investors (Caihui [2018] No. 55)
2. Notice of the State Administration of Taxation on Issues Related to the Tax Policy of Venture Capital Enterprises and Individual Angel Investors (No. 43, 2018)
3. Notice of the State Administration of Taxation of the Ministry of Finance on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (Caishai [2019] No.13)
3. Announcement of the State Administration of Taxation of the Ministry of Finance on the Continuation of the Implementation of the Relevant Policy Conditions for Venture Capital Enterprises and Individual Angel Investors to Invest in start-up Technology Enterprises (No.6, 2022)
5. Announcement of the State Administration of Taxation of the Ministry of Finance on the Continuation of the Implementation of the Relevant Policy Conditions for Venture Capital Enterprises and Individual Angel Investors to Invest in start-up Technology Enterprises (No. 17, 2023)
11.Tax and fee reduction policies for key groups
【 Subject of enjoyment 】
People who have been lifted out of poverty (including those who will be monitored to prevent their return to poverty), holders of Employment and Entrepreneurship Certificates (marked with "Tax Policy for self-employment" or "Tax Policy for Self-employment within the graduation year") or Employment and Unemployment Registration Certificates (marked with "Tax Policy for Self-employment"), including:
1. People who have been lifted out of poverty and included in the National Poverty Prevention Monitoring and Rural Revitalization Information System.
(2) Persons who have been unemployed for more than half a year in the public employment service institutions of the human resources and social security departments.
3. Registered unemployed persons of working age from zero-employment families and families enjoying the minimum living guarantee for urban residents.
4. College graduates within the year of graduation. College graduates refer to the students who have graduated from ordinary colleges and universities and adult colleges and universities. Graduation year refers to the natural year of graduation, namely from January 1 to December 31.
【 Content 】
From January 1, 2023 to December 31, 2027, if the above persons engage in self-employed business, from the month of the registration of self-employed industrial and commercial households, Within 3 years (36 months), according to the annual limit of 20,000 yuan per household, the actual value added tax, urban maintenance and construction tax, education fee surcharge, local education surcharge and individual income tax should be deducted in turn. The ceiling may be increased by up to 20%, and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government may determine the specific ceiling within this range according to their actual conditions.
【 Conditions of enjoyment 】
Where the annual tax payable by a taxpayer is less than the prescribed deduction limit, the amount of tax exempted or reduced shall be limited to the amount of tax actually paid; If the deduction is greater than the prescribed deduction limit, the above deduction limit shall be the limit.
【 Way to enjoy 】
1. Those who get rid of poverty and engage in self-employed business shall enjoy preferential treatment when reporting and paying taxes to the competent tax authorities.
2. Registered unemployed persons for more than half a year, registered unemployed persons of working age from families with zero employment, families enjoying the minimum living guarantee for urban residents, and college graduates engaged in self-employed businesses within the graduation year shall apply for an Employment and Entrepreneurship Certificate first. The unemployed shall register with the public employment service organization in their permanent residence and apply for the Employment and Entrepreneurship Certificate. Within the graduation year, college graduates apply for the "Employment and Entrepreneurship Certificate" to the public employment service agency with the student card during the school period, or entrust the employment guidance center of the university to apply for the "employment and Entrepreneurship Certificate" to the public employment service agency on behalf of; Within the graduation year, college graduates can directly apply for the "Employment and Entrepreneurship Certificate" to the public employment service agency with their graduation certificate.
After applying for, the relevant personnel can hold the "employment and entrepreneurship certificate" (or "employment and unemployment Registration Certificate", the same below), individual industrial and commercial registration license (not completed "two card integration" must also hold the "tax registration certificate") to the entrepreneurial county above (including the county level, the same below) human resources and social security department application. Human resources and social security departments at or above the county level shall, in accordance with the provisions of the Announcement of the Ministry of Finance and Taxation Administration of Human Resources and Social Security Ministry of Agriculture and Rural Affairs on Further Supporting Tax Policies on Entrepreneurship and Employment of Key Groups (No. 15, 2023), verify whether they have enjoyed preferential tax policies on entrepreneurship and employment of key groups. For those who meet the specified conditions, "Tax policy of self-employment" or "tax policy of self-employment within the year of graduation" should be noted on the "Employment and Entrepreneurship Certificate". Persons registered as unemployed for more than half a year, registered unemployed persons of working age from families with zero employment, families enjoying the minimum living allowance for urban residents, and college graduates within the year of graduation shall enjoy preferential treatment when reporting and paying taxes to the competent tax authorities.
[Policy Basis]
Announcement of the Ministry of Finance, Administration of Taxation, Ministry of Human Resources and Social Security, Ministry of Agriculture and Rural Affairs on Tax Policies for Further Supporting the Entrepreneurship and Employment of Key Groups (No. 15, 2023)
12.Business tax reduction policy for retired soldiers
【 Subject of enjoyment 】
Retired soldiers who are self-employed
【 Content 】
From January 1, 2023 to December 31, 2027, for self-employed ex-soldiers who are employed independently, starting from the month when they register as self-employed industrial and commercial households, Within 3 years (36 months), according to the annual limit of 20,000 yuan per household, the actual value added tax, urban maintenance and construction tax, education fee surcharge, local education surcharge and individual income tax should be deducted in turn. The ceiling may be increased by up to 20%, and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government may determine the specific ceiling within this range according to their actual conditions.
【 Conditions of enjoyment 】
1. The term "independent employment ex-soldiers" refers to ex-soldiers who are discharged from active service in accordance with the Regulations on the Placement of Ex-Soldiers (Order No. 608 of the Central Military Commission of The State Council) and are placed in the way of independent employment.
2. If the annual tax payable by the taxpayer is less than the above deduction limit, the amount of tax relief shall be limited to the actual tax paid by the taxpayer; If it is greater than the above deduction limit, the above deduction limit shall be the limit. Where the actual business period of a taxpayer is less than one year, the amount of tax reduction or exemption shall be converted on a monthly basis. The conversion formula is: tax reduction and exemption limit = annual tax reduction and exemption limit ÷ 12 × actual operating months.
Self-employment ex-soldiers engaged in self-employed enterprises shall indicate their status as ex-soldiers when they enjoy the preferential tax policy for tax declaration. In addition, the Certificate of Withdrawal from Active Service of the PLA, the Certificate of Withdrawal from Active Service of the PLA Conscripts, the Certificate of Withdrawal from Active Service of the PLA Noncommissioned Officers, or the Certificate of Withdrawal from Active Service of the Chinese People's Armed Police Force, the Certificate of Withdrawal from Active Service of the Chinese People's Armed Police Force Conscripts, and the Certificate of Withdrawal from Active Service of the Non-Commissioned Officers of the Chinese People's Armed Police Force shall be kept for future reference.
【 Way to enjoy 】
Ex-soldiers with independent employment enjoy preferential treatment when filing tax returns with competent tax authorities.
[Policy Basis]
Notice of the Ministry of Veterans Affairs of the State Administration of Taxation of the Ministry of Finance on Tax Policies Related to Further Supporting the Entrepreneurship and Employment of Independent Employment of Retired Soldiers (No. 14, 2023)
13.The employment tax and fee reduction policy for key groups will be adopted
【 Subject of enjoyment 】
Enterprises that employ people who have been out of poverty, and who have been registered as unemployed for more than half a year in public employment service institutions of human resources and social security departments and hold "Employment and Entrepreneurship Certificate" or "Employment and Unemployment Registration Certificate" (marked "Enterprise Tax Policy"), sign labor contracts with them for more than one year and pay social insurance premiums according to law.
【 Content 】
From January 1, 2023 to December 31, 2027, enterprises recruit people who are out of poverty, and who have registered for unemployment at public employment service institutions of the human resources and social security department for more than half a year and hold Employment and Entrepreneurship Certificate or Employment and Unemployment Registration Certificate (marked "Enterprise Tax Policy"), If it signs a labor contract with a term of more than 1 year and pays social insurance premiums according to law, it shall, within 3 years from the month of signing a labor contract and paying social insurance, successively detax value-added tax, urban maintenance and construction tax, education fee surcharge, local education surcharge and enterprise income tax preferential treatment according to the actual number of employees. The quota is 6,000 yuan per person per year, with a maximum increase of 30%. The people's governments of each province, autonomous region and municipality directly under the Central Government may determine the specific quota within this range according to the actual conditions of their respective regions.
【 Conditions of enjoyment 】
1. Enterprises in the above policies refer to enterprises and other units belonging to VAT taxpayers or enterprise income tax taxpayers.
2. If an enterprise can apply both the above tax preferential policies and other special tax preferential policies to support employment to recruit employees, the enterprise can choose the most preferential policy, but shall not enjoy it repeatedly.
3. The enterprise shall sign a labor contract with the poverty-free population and those who have been registered as unemployed for more than half a year in the public employment service institutions of the human resources and Social security department and hold the Employment and Entrepreneurship Certificate or the Employment and Unemployment Registration Certificate (marked with the "Tax Policy of the Enterprise") for more than one year and pay the social insurance premium according to law.
4. The tax deduction amount calculated according to the above standards shall be deducted from the value-added tax, urban maintenance and construction tax, education fee surcharge, local education surcharge and enterprise income tax actually paid by the enterprise in the current year. If the taxpayer can not complete the deduction in the current year, the deduction will not be carried forward to the subsequent year.
【 Way to enjoy 】
Step 1 Apply
Enterprises enjoying preferential tax policies for employment of key groups shall submit applications to human resources and social security departments at or above the county level with the following materials:
(1) Employment and Entrepreneurship Certificate held by the recruited personnel (poverty alleviation population does not need to be provided).
(2) The labor contract signed between the enterprise and the recruited key groups (copy), and the social insurance records paid by the enterprise for the key groups according to law. Through internal information sharing, data comparison and other ways to review the place, can no longer require enterprises to provide social insurance payment records.
If there is a change in the recruited personnel, it shall apply to the human resources and social security department for the change.
2. Order and amount of tax relief
(1) The taxpayer shall calculate the total amount of tax reduction and exemption of the unit according to the number of key groups recruited by the unit and the actual number of working months. Within the total amount of tax reduction and exemption, the value-added tax, urban maintenance and construction tax, education fee surcharge and local education surcharge shall be deducted each month in turn. Urban maintenance and construction tax, education surcharge, local education surcharge are calculated based on the amount of VAT tax payable before the preferential tax collection policy.
If the VAT, city maintenance and construction tax, education fee surcharge and local education surcharge actually payable by a taxpayer are less than the total amount of tax reduction or exemption calculated, the actual VAT, city maintenance and construction tax, education fee surcharge and local education surcharge shall be limited to the actual VAT, city maintenance and construction tax, education fee surcharge and local education surcharge; If the actual value added tax, urban maintenance and construction tax, education surcharge and local education surcharge are greater than the total amount of tax reduction or exemption in accounting, the total amount of tax reduction or exemption in accounting shall be limited to. At the end of the tax year, if the VAT, city maintenance and construction tax, education fee surcharge and local education surcharge actually exempted by the taxpayer are less than the total amount of tax reduction and exemption calculated, the taxpayer shall deduct the enterprise income tax with the difference when settling the enterprise income tax. If the deduction is not finished in the current year, it will no longer be deducted in the year after it is carried forward.
In the year of enjoying the preferential policy, if the key group personnel have worked for less than 1 year, the total amount of tax reduction and exemption shall be converted by the actual number of months.
Total amount of tax reduction and exemption = ∑ Number of working months for each key group member in the company in the current year ÷12× specific quota standard
(2) The newly recruited personnel, the original recruited personnel and their working hours in the second and subsequent years shall be implemented in accordance with the above procedures and measures. The maximum period for each key group member to enjoy the preferential tax policy shall not exceed 36 months.
3. If the enterprise hires key groups to enjoy this preferential treatment, the enterprise shall retain the following materials for future reference:
(1) Employment and Entrepreneurship Certificate of registered unemployed persons for more than half a year (marked "tax policy of enterprise absorption", no need to provide for the recruitment of poverty alleviation population).
(2) "Enterprise Employment Certification of Key Groups" issued by human resources and social security departments at or above the county level.
(3) The Actual Work Schedule of Key group personnel in this Year.
[Policy Basis]
Announcement of the Ministry of Finance, Administration of Taxation, Ministry of Human Resources and Social Security, Ministry of Agriculture and Rural Affairs on Tax Policies for Further Supporting the Entrepreneurship and Employment of Key Groups (No. 15, 2023)
14.The employment tax and fee reduction policy for retired soldiers will be adopted
【 Subject of enjoyment 】
Enterprises that employ retired soldiers with independent employment, sign labor contracts with them for more than 1 year and pay social insurance premiums according to law
【 Content 】
From January 1, 2023 to December 31, 2027, if a retired soldier with independent employment is recruited and a labor contract with a term of more than one year is signed and the social insurance fee is paid according to law, from the date of the signing of the labor contract and the payment of social insurance, In 3 years, according to the actual number of recruits, the amount of VAT, urban maintenance and construction tax, education fee surcharge, local education surcharge and corporate income tax concessions will be deducted in turn. The quota is 6,000 yuan per person per year, which can be increased by up to 50 percent. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may determine the specific quota within this range according to their actual conditions.
【 Conditions of enjoyment 】
1. The term "independent employment ex-soldiers" refers to ex-soldiers who are discharged from active service in accordance with the Regulations on the Placement of Ex-Soldiers (Order No. 608 of the Central Military Commission of The State Council) and are placed in the way of independent employment.
2. Enterprises in the above policies refer to enterprises and other units belonging to VAT taxpayers or enterprise income tax taxpayers.
3. The enterprise shall sign a labor contract with the independent employment ex-soldiers for more than one year and pay the social insurance premium according to law.
4. If an enterprise can apply both the above preferential tax policies and other special preferential tax policies to support employment, it may choose the most preferential policy, but it may not enjoy it repeatedly.
5. The enterprise shall calculate the total amount of tax reduction and exemption according to the number of employees and the time of the labor contract signed, and successively deduct value-added tax, urban maintenance and construction tax, education fee surcharge and local education surcharge every month within the total amount of tax reduction and exemption. If the actual value-added tax, urban maintenance and construction tax, education fee surcharge and local education surcharge payable by the enterprise are less than the total amount of tax reduction or exemption in accounting, the actual value-added tax, urban maintenance and construction tax, education fee surcharge and local education surcharge shall be limited to the actual value-added tax, urban maintenance and construction tax, education fee surcharge and local education surcharge; If the actual value added tax, city maintenance and construction tax, education surcharge and local education surcharge are greater than the total amount of tax reduction or exemption in accounting, the total amount of tax reduction or exemption in accounting shall be limited to.
At the end of the tax year, if the value added tax, urban maintenance and construction tax, education fee surcharge and local education surcharge actually exempted by the enterprise are less than the total amount of tax reduction and exemption calculated, the enterprise income tax shall be deducted from the difference part in the final settlement of the enterprise income tax. If the deduction is not finished in the current year, it will no longer be deducted in the year after it is carried forward.
Demobilized soldiers with independent employment who have worked in an enterprise for less than 1 year shall convert the amount of tax reduction or exemption on a monthly basis. The calculation formula is: the total amount of tax reduction and exemption calculated by the enterprise =Σ each independently employed retired soldier works in the unit in the current year ÷12× the specific quota standard.
6. If an enterprise hires self-employed ex-soldiers to enjoy preferential tax policies, it shall keep the following information for future reference:
(1) The Chinese People's Liberation Army (PLA) Withdrawal Certificate, the Chinese People's Liberation Army Conscripts Withdrawal Certificate, the Chinese People's Liberation Army Non-commissioned Officer Withdrawal Certificate or the Chinese People's Armed Police Force Withdrawal Certificate, the Chinese People's Armed Police Force Conscripts Withdrawal Certificate, the Chinese People's Armed Police Force Non-Commissioned Officer Withdrawal Certificate Certificate of active Service;
(2) The labor contract signed by the enterprise and the recruitment of independent employment ex-soldiers (copy), and the social insurance premium paid by the employees;
(3) Independent employment of retired soldiers this year in the enterprise work schedule.
【 Way to enjoy 】
Enterprises employing independently employed ex-soldiers shall enjoy preferential treatment when reporting and paying taxes to the competent tax authorities.
[Policy Basis]
Notice of the Ministry of Veterans Affairs of the State Administration of Taxation of the Ministry of Finance on Tax Policies Related to Further Supporting the Entrepreneurship and Employment of Independent Employment of Retired Soldiers (No. 14, 2023)
