财政部、税务总局关于实施小微企业普惠性税收减免政策的通知

为贯彻落实党中央、国务院决策部署,进⼀步支持小微企业发展,现就实施小微企业普惠性税收减免政策有关事项通知如下:
In order to implement the decisions and arrangements of the CPC Central Committee and the State Council and further support the development of small and micro enterprises, the matters relating to the implementation of the policy on inclusive tax reliefs for small and micro enterprises are hereby notified as follows:
  

⼀、对月销售额10万元以下(含本数)的增值税小规模纳税⼈,免征增值税。
I. A small-scale value-added tax (VAT) payer whose monthly sales volume is no more than CNY100,000 shall be exempted from VAT.

 

⼆、对小型微利企业年应纳税所得 额不超过100万元的部分,减按25%计⼊应纳税所得额,按20%的税率缴纳企业所得税;对年应纳税所得额超过100 万元但不超过300万元的部分,减按 50%计⼊应纳税所得额,按20%的税率 缴纳企业所得税。   

II. For small low-profit enterprises, the portion of less than CNY1 million, and the portion of more than CNY1 million but less than CNY3 million, of the annual taxable income, will be included in the actual taxable income at 25% and 50% respectively, based on which the enterprise income tax payable will be calculated at the reduced tax rate of 20%.

上述小型微利企业是指从事国家非 限制和禁止行业,且同时符合年度应纳 税所得额不超过300万元、从业⼈数不超过300⼈、资产总额不超过5000万元等三个条件的企业。

The aforesaid small low-profit enterprise refers to an enterprise engaged in the industry not restricted or prohibited by the State and meeting three conditions, namely its annual taxable income is not more than CNY3 million, the number of its employees is not more than 300, and its total assets are not more than CNY50 million.

 

从业⼈数,包括与企业建立劳动关 系的职⼯⼈数和企业接受的劳务派遣用工人数。所称从业人数和资产总额指标,应按企业全年的季度平均值确定。 具体计算公式如下:

季度平均值=(季初值+季末值)÷2

全年季度平均值=全年各季度平均值之和÷4

年度中间开业或者终止经营活动 的,以其实际经营期作为⼀个纳税年度确定上述相关指标。

 The number of employees consists of the number of staff members who have established labor relationships with the enterprise and the number of workers dispatched to the enterprise. The number of employees and the total assets shall be determined based on the quarterly average number of a single year. Specifically, the calculation formulas are given below:

Quarterly average number = (number at the beginning of a quarter + number at the end of the quarter) / 2   

Quarterly average number of a single year = (sum of four quarterly average numbers in a single year) / 4   

In the event that an enterprise commences its business or terminates its business activities in the middle of a year, the aforesaid indicators shall be determined with the actual business period as a tax year.

 

三、由省、自治区、直辖市⼈民政府根据本地区实际情况,以及宏观调控需要确定,对增值税⼩规模纳税⼈可以
III. People's governments of provinces, autonomous regions, and municipalities directly under the Central Government may, in light of the actual local conditions and the needs of macro-control, determine that the resource tax,

在50%的税额幅度内减征资源税、城市维护建设税、房产税、城镇⼟地使用税、印花税(不含证券交易印花税)、 耕地占用税和教育费附加、地方教育附加。
urban maintenance and construction tax, property tax, urban land use tax, stamp tax (excluding stock trading stamp tax), cultivated land occupation tax, education surcharge and local education surcharge imposed on small-scale VAT payers may be reduced within a tax rate range of 50%.

 

四、增值税⼩规模纳税⼈已依法享 受资源税、城市维护建设税、房产税、 城镇⼟地使用税、印花税、耕地占用 税、教育费附加、地方教育附加其他优惠政策的,可叠加享受本通知第三条规定的优惠政策。
IV. Small-scale VAT payers who have enjoyed the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax, cultivated land occupation tax, education surcharge, local education surcharge and other preferential policies may still enjoy the preferential policies stipulated in Article 3 hereof.

 

五、《财政部税务总局关于创业投资企业和天使投资个⼈有关税收政策的通知》(财税[2018]55号)第⼆条第 (⼀)项关于初创科技型企业条件中 的“从业⼈数不超过200⼈”调整为“从业⼈数不超过300⼈”,“资产总额和年销售收⼊均不超过3000万元”调整为“资产总 额和年销售收⼊均不超过5000万元”。

V. In the conditions for a technology-oriented start-up as stipulated in Item 1 of Article 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Tax Policies for Venture Capital Enterprises and Individual Angel Investors (Cai Shui [2018] No.55), "it employed up to 200 practitioners" is adjusted to "it employed up to 300 practitioners", and "neither its total assets nor annual sales revenues surpass CNY30 million" is adjusted to "neither its total assets nor annual sales revenues surpass CNY50 million".

2019年1月1日至2021年12月31日期间发生的投资,投资满2年且符合本 通知规定和财税[2018]55号文件规定的其他条件的,可以适用财税[2018]55号文件规定的税收政策。

For investments which are made between January 1, 2019 and December 31, 2021, last for two years and meet the provisions of the Circular and other conditions as stipulated in the Document (Cai Shui [2018] No.55), the tax policies as stipulated in the Document (Cai Shui [2018] No.55) may apply.  

2019年1月1日前2年内发生的投资,自2019年1月1日起投资满2年且符合本通知规定和财税[2018]55号文件规定的其他条件的,可以适用财税 [2018]55号文件规定的税收政策。

For investments which are made within two years before January 1, 2019, last for two years as of January 1, 2019 and meet the provisions of the Circular and other conditions as stipulated in the Document (Cai Shui [2018] No.55), the tax policies as stipulated in the Document (Cai Shui [2018] No.55) may apply.

 

六、本通知执行期限为2019年1月1 日至2021年12月31日。《财政部 税务 总局关于延续⼩微企业增值税政策的通知》(财税[2017]76号)、《财政部税务总局关于进⼀步扩⼤⼩型微利企业 所得税优惠政策范围的通知》(财税 [2018]77号)同时废止。

VI. The Circular shall be implemented from January 1, 2019 to December 31, 2021. The Circular of the Ministry of Finance and the State Administration of Taxation on Extending the Value-added Tax Policies for Small and Micro-sized Enterprises (Cai Shui [2017] No.76) and the Circular of the Ministry of Finance and the State Administration of Taxation on Further Expanding the Coverage of the Preferential Income Tax Policy for Small Low-profit Enterprises (Cai Shui [2018] No.77) shall be repealed simultaneously.

 

七、各级财税部门要切实提高政治站位,深⼊贯彻落实党中央、国务院减税降费的决策部署,充分认识⼩微企业普惠性税收减免的重要意义,切实承担 起抓落实的主体责任,将其作为⼀项重 ⼤任务,加强组织领导,精心筹划部 署,不折不扣落实到位。要加⼤⼒度、 创新方式,强化宣传辅导,优化纳税服 务,增进办税便利,确保纳税⼈和缴费 ⼈实打实享受到减税降费的政策红利。 要密切跟踪政策执行情况,加强调查研究,对政策执行中各方反映的突出问题和意见建议,要及时向财政部和税务总局反馈。

VII. Finance and taxation departments at all levels shall earnestly improve their political stance, thoroughly implement the decisions and arrangements of the CPC Central Committee and the State Council on the tax and fee reduction, fully understand the importance of, earnestly assume the primary responsibility for the implementation of and take as a major task, the inclusive tax reliefs for small and micro enterprises, strengthen organization and leadership, make careful planning and deployments, and implement the policy in full. They shall devote greater efforts and find innovative ways to strengthen publicity and guidance, optimize tax services, and facilitate the handling of tax affairs to ensure that taxpayers and contributors may enjoy the benefits of the policy on tax and fee reduction. They shall closely track 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 in the implementation of the policy.

 

Information From: Ministry of Finance; State Administration of Taxation

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    [178] => D:\XAMPP\htdocs\libraries\joomla\utilities\utility.php
    [179] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\modules.php
    [180] => D:\XAMPP\htdocs\libraries\joomla\document\renderer.php
    [181] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\module.php
    [182] => D:\XAMPP\htdocs\libraries\cms\module\helper.php
    [183] => D:\XAMPP\htdocs\modules\mod_menu\mod_menu.php
    [184] => D:\XAMPP\htdocs\modules\mod_menu\helper.php
    [185] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\footerlinks.php
    [186] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_component.php
    [187] => D:\XAMPP\htdocs\templates\system\html\modules.php
    [188] => D:\XAMPP\htdocs\templates\accountstaff\html\modules.php
    [189] => D:\XAMPP\htdocs\modules\mod_custom\mod_custom.php
    [190] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_custom\default.php
    [191] => D:\XAMPP\htdocs\libraries\cms\html\content.php
    [192] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\footerblock.php
    [193] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_url.php
    [194] => D:\XAMPP\htdocs\libraries\joomla\filter\output.php
    [195] => D:\XAMPP\htdocs\libraries\joomla\language\text.php
    [196] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\mod_jux_megamenu.php
    [197] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\helper.php
    [198] => D:\XAMPP\htdocs\components\com_contact\router.php
    [199] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\tmpl\default.php
    [200] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\head.php
    [201] => D:\XAMPP\htdocs\libraries\vendor\joomla\utilities\src\ArrayHelper.php
    [202] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\message.php
    [203] => D:\XAMPP\htdocs\libraries\cms\layout\helper.php
    [204] => D:\XAMPP\htdocs\templates\accountstaff\html\layouts\joomla\system\message.php
    [205] => D:\XAMPP\htdocs\libraries\legacy\response\response.php
    [206] => D:\XAMPP\htdocs\administrator\components\com_acymailing\helpers\helper.php
    [207] => D:\XAMPP\htdocs\administrator\components\com_acymailing\compat\compat3.php
    [208] => D:\XAMPP\htdocs\administrator\components\com_acymailing\classes\cpanel.php
    [209] => D:\XAMPP\htdocs\libraries\cms\html\select.php
)