Tax reduction and fee reduction policy for small and micro enterprises

The preferential tax policies for small and micro enterprises whose annual taxable income does not exceed 6,543,800 yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a reduced rate of 20%. If the annual taxable income exceeds 6,543,800 yuan but not more than 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%. For high-tech enterprises that need key state support, enterprise income tax will be levied at a reduced rate of 15%.

Tax preference for technologically advanced service enterprises, enterprise income tax shall be levied at the reduced rate of 15% for the identified technologically advanced service enterprises. The upper limit of annual taxable income of small and low-profit enterprises enjoying the preferential policy of halving enterprise income tax is raised from 500,000 yuan to 6,543,800 yuan. The upper limit is directly raised from 500,000 yuan to 6,543,800 yuan, which is equivalent to broadening the policy coverage. In other words, larger small and micro enterprises can also enjoy the preferential treatment of halving their income, and the income minus 50% is taxable income, that is, the actual tax burden is reduced from 20% to 10%. Small and micro enterprises are the "reservoir" of employment. By directly reducing the cost of small and micro enterprises and encouraging entrepreneurial enthusiasm, small and micro enterprises in the initial stage can have more capital investment and development. The upper limit of the unit value of newly purchased equipment and appliances for enterprises enjoying one-time pre-tax deduction in that year will be raised from 6,543,800 yuan to 5 million yuan. This preferential policy is not only for small and micro enterprises, but also for all enterprises that purchase R&D instruments and equipment.

According to the circular, the scope of small and low-profit enterprises enjoying the preferential policy of halving enterprise income tax will be expanded from the date of 20 1 in 2004, from the annual taxable income of less than 60,000 yuan (including 60,000 yuan) to the annual taxable income of less than 654.38+million yuan (including 654.38+million yuan), and the implementation period of the policy will be 2065.438.

legal ground

Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC) meets the requirements of small-scale low-profit enterprises, and the enterprise income tax shall be levied at a reduced rate of 20%. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.