Dalian City Reduces Tax Exemption 48 Million 640 Thousand Yuan In 1-6 Months.

In recent years, the state has issued a series of preferential policies to support the development of small and micro enterprises.

Since the tax law stipulates that the corporate income tax rate will be reduced from statutory 25% to 20%, since 2010, half of the small and meager profits enterprises have been levied on a preferential tax policy for enterprise income tax.

The previous 4 adjustments were:

In 2010, the small and micro enterprise income tax was levied on the policy of half a year, and the annual taxable income was less than 30 thousand yuan (including 30 thousand yuan) in the small profit enterprise. Its income was reduced to 50% according to the taxable income and the income tax was paid at the rate of 20%.

In 2012, the annual taxable income reduced by half was raised to 60 thousand yuan.

In 2014, the taxable income raised by half was raised to 100 thousand yuan, and the approved enterprises were included in the preferential scope.

In 2015, the tax reduction standard was extended from below 100 thousand yuan of annual taxable income to less than 200 thousand yuan.

The State Council executive meeting was held again.

A tax deduction for red envelopes will be carried out. The scope of the small and micro enterprises to reduce the enterprise income tax in accordance with the law shall be extended to less than 300 thousand yuan (including 300 thousand yuan) within the annual tax income of 200 thousand yuan (including 200 thousand yuan). At the same time, some small and micro businesses and individual businesses will be exempted from value-added tax and business tax preferential period.

Including this policy adjustment, the state has expanded the scope of the implementation of the enterprise income tax preferential policy by five times for small and micro enterprises.

22, from the Dalian State Administration of Taxation, the first half of the year

Reduction of small and micro enterprises

The number of households is 13728, the beneficiary side is 100%, the tax relief is 48 million 643 thousand and 600 yuan, and the average tax deduction is 3 thousand and 500 yuan.

The state tax department is making detailed calculations of the number of new small and micro businesses and possible concessions after the implementation of the new deal.

The contents of the new deal are divided into two parts. First, from October 1, 2015 to the end of 2017, the scope of the small and micro enterprises that will reduce the enterprise income tax by law will be expanded to less than 200 thousand yuan (including 200 thousand yuan) within the annual taxable income amount to less than 300 thousand yuan (including 300 thousand yuan).

Two, the implementation period of preferential policies for small and micro enterprises, individual businesses and other individuals exempt from VAT and business tax from 20 thousand yuan to 30 thousand yuan in monthly sales will be extended to the end of 2017 by the end of this year.