The Ministry of Finance and the State Administration of Taxation issued a notice to implement the inclusive tax relief policy for small and micro enterprises.

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Notice on Implementing the Inclusive Tax Deduction Policy for Small and Micro Enterprises

Finance and Taxation [2019] No. 13

The provinces, autonomous regions, municipalities directly under the Central Government, the municipal finance bureaus (bureaus), the Xinjiang Production and Construction Corps Finance Bureau, the State Administration of Taxation, the provinces, autonomous regions, municipalities directly under the Central Government and the municipal tax bureaus with separate plans:

In order to implement the decision-making arrangements of the Party Central Committee and the State Council and further support the development of small and micro enterprises, the relevant matters concerning the implementation of the inclusive tax relief policy for small and micro enterprises are as follows:

1. For small-scale taxpayers with a monthly sales of less than 100,000 yuan (including the number), VAT will be exempted.

2. For the part of the small-scale profit-making enterprise whose annual taxable income does not exceed 1 million, the amount of taxable income shall be reduced by 25%, and the enterprise income tax shall be paid at the rate of 20%; the annual taxable income shall exceed 1 million but not exceeding The portion of 3 million is deducted from the taxable income by 50%, and the enterprise income tax is paid at the rate of 20%.

The above-mentioned small-scale and low-profit enterprises refer to enterprises engaged in the national non-restricted and prohibited industries, and at the same time complying with the three conditions of annual taxable income not exceeding 3 million, the number of employees not exceeding 300, and the total assets not exceeding 50 million.

The number of employees, including the number of employees who have established labor relations with enterprises and the number of workers dispatched by enterprises. The stated number of employees and total assets should be determined according to the quarterly average of the company throughout the year. The specific calculation formula is as follows:

Quarterly average = (seasonal value + quarter end value) Ã· 2

Annual quarterly average = the sum of the annual averages of the year Ã· 4

In the case of opening or terminating business activities in the middle of the year, the above relevant indicators shall be determined by using the actual operating period as a tax year.

3. The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with the actual conditions of the region and the needs of macroeconomic regulation and control, reduce the resource tax, urban maintenance and construction tax, and property tax for small-scale taxpayers with a value-added tax of 50%. Urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, local education add-on.

4. VAT small-scale taxpayers have enjoyed the resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge, and other preferential policies attached to local education. The preferential policies stipulated in Article 3.

V. Notice of the Ministry of Finance and the State Administration of Taxation on the Tax Policies for Venture Capital Enterprises and Individuals Investing in Angels (Cai Shui [2018] No. 55) Article 2 (1) The number of employees in the conditions of start-up technology-based enterprises shall not exceed 200 people were adjusted to â€œthe number of employees not exceeding 300â€, and â€œthe total assets and annual sales income did not exceed 30 millionâ€ were adjusted to â€œthe total assets and annual sales income did not exceed 50 millionâ€.

For investments made between January 1, 2019 and December 31, 2021, if you have invested for 2 years and meet the requirements of this Notice and other conditions as stipulated in the document of Caishui [2018] No. 55, you can apply the fiscal and taxation [2018] No. 55 document. The prescribed tax policy.

For investments made within 2 years before January 1, 2019, if the investment has been completed for 2 years from January 1, 2019 and meets the requirements of this Notice and other conditions as stipulated in the document of Caishui [2018] No. 55, the applicable taxation [2018] 55 The tax policy stipulated in the document.

6. The implementation period of this notice is from January 1, 2019 to December 31, 2021. Circular of the Ministry of Finance and the State Administration of Taxation on Renewing the Value-Added Tax Policy for Small and Micro Enterprises (Cai Shui [2017] No. 76) and the Circular of the Ministry of Finance and the State Administration of Taxation on Further Expanding the Scope of the Income Tax Preferential Policies for Small and Small Enterprises (Cai Shui [2018] No. 77 ) At the same time abolished.

7. The finance and taxation departments at all levels must earnestly improve their political positions, thoroughly implement the decision-making arrangements for the reduction of taxes and fees by the Party Central Committee and the State Council, fully understand the importance of inclusive tax relief for small and micro enterprises, and earnestly assume the main responsibility for implementation. As a major task, strengthen organizational leadership, carefully plan and deploy, and implement it in full. It is necessary to intensify efforts and innovative ways, strengthen publicity and guidance, optimize taxation services, and improve taxation convenience, so as to ensure that taxpayers and contributors can enjoy the policy dividends of tax reduction and fee reduction. It is necessary to closely follow the implementation of the policy, strengthen investigation and research, and provide timely feedback to the Ministry of Finance and the State Administration of Taxation on the outstanding issues and suggestions reflected by all parties involved in the implementation of the policy.

Ministry of Finance and Taxation Administration

January 17, 2019

Editor in charge: Cao Yu

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