what does 200 billion rmb tax cut mean for you? 2019年最新减税政策解读! 广州瀚客商务咨询-ag真人试玩

what does 200 billion rmb tax cut mean for you? 2019年最新减税政策解读!

last week, the state council lauched another batch of inclusive tax cuts for small and micro sized enterprises! each year, small and micro enterprises can reduce the burden by about 200 billion yuan, covering more than 95% of taxpaying enterprises!

上周国务院再推一批针对小微企业普惠性减税措施!每年可再为小微企业减负约2000亿元,覆盖95%以上的纳税企业!


official notice

what does 200 billion rmb tax cut mean for you? 2019年最新减税政策解读!

© image | google

the standards for small and micro sized enterprises will be greatly relaxed that they can enjoy corporate income tax concessions, and at the same time increase the income tax incentives

大幅放宽可享受企业所得税优惠的小型微利企业标准,同时加大所得税优惠力度。

the eligibility of small and low-profit businesses to benefit from preferential income tax will be significantly expanded. these businesses with an annual taxable income of less than 1 million yuan and between 1m to 3m yuan will be eligible to have their tax calculated based on 25 percent or 50 percent of their taxable income.

中小微企业享受所得税优惠的范围将明显扩大。对小型微利企业年应纳税所得额不超过100万元、100万元到300万元的部分,分别减按25%、50%计入应纳税所得额。

 

this is expected to reduce their tax burden to about 5 to 10 percent. the policy implementation date is from january 1, 2019 to december 31, 2021.

预计这将把他们的税收负担降低到5%到10%。政策实施日期为2019年1月1日至2021年12月31日。

1

further reduce the income tax burden of small and micro sized enterprises.

进一步降低小微型企业所得税负担。

 

originally, in 2018, the annual profit was less than 1 million and was levied at 10%.

原来在2018年的时候年盈利少于100万按10%征收。

 

it is now 5% below 1 million, and 10% at 1.01-3 million.

现在是100万以下按5%,101-300万按10%征收。

what does 200 billion rmb tax cut mean for you? 2019年最新减税政策解读!

© image | google

small and micro sized enterprises need to meet two conditions 

小型微利企业需要满足两个条件

  • the number of employees of industrial enterprises is less than 100, and the total value of assets is less than 30 million;

    工业企业人员规模少于100人,资产总值少于3000万;

 

  • the number of employees in other industries is less than 80, and the total value of assets is less than 10 million, which is in line with the definition of small and micro sized enterprises.

    其他行业人员少于80人,资产总值少于1000万才符合小型微利企业定义。

effect

作用

it will vigorously promote small enterprises to actively regulate and transfer income from private collections to company collections. the income of private accounts will be legally regulated to avoid future tax risks. 

将大力推动小型企业积极规范起来,把收入从私人收款转到公司收款;这个私人账户的收入就会合法规范,避免以后的税务风险。

 

in addition, some large companies can also enjoy tax reduction policies by splitting into small and micro sized enterprises.

另外有一些大公司也可以通过拆分变成小型微利企业享受减税政策。

2

raise the threshold for value-added tax for small and micro enterprises.

提高小微型企业增值税起征点。

 

the executive meeting of the state council has clarified that for small-scale taxpayers, mainly including small and micro enterprises, individual industrial and commercial households and other individuals, the vat threshold will be raised from monthly sales of 30,000 yuan to 100,000 yuan.

国务院常务会议明确,对主要包括小微企业、个体工商户和其他个人的小规模纳税人,将增值税起征点由月销售额3万元提高到10万元。

what does 200 billion rmb tax cut mean for you? 2019年最新减税政策解读!

© image | google

the second largest tax reduction and exemption policy will increase the vat threshold from the original monthly sales of 30,000 to monthly sales of 100,000. that is, the quarterly sales will not exceed 300,000, then the value-added tax will be exempted. 

第二大税收减免政策,把增值税起征点从原来月销售3万提高到月销售10万,即季度销售不超30万,免征增值税。

it should be noted here that exemption from vat is not exempt from corporate income tax, and companies should pay due attention to corporate income tax.

这里要注意,免交增值税但没有免交企业所得税,企业要适当关注企业所得税。

网站地图