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Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Inclusive Tax Deduction and Exemption Policies for Micro and Small Enterprises [Effective]
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 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Inclusive Tax Deduction and Exemption Policies for Micro and Small Enterprises 

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

(No. 13 [2019] of the Ministry of Finance) (财税〔2019〕13号)

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Finance Bureau of Xinjiang Production and Construction Corps; and offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: 各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局,国家税务总局各省、自治区、直辖市和计划单列市税务局:
For the purposes of implementing the decisions and arrangements of the CPC Central Committee and the State Council, and further supporting the development of micro and small enterprises, you are hereby notified of the matters concerning the implementation of inclusive tax deduction and exemption policies for micro and small enterprises as follows: 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:
I. Small-scale value-added tax (“VAT”) taxpayers with a monthly sales amount of 100,000 yuan or less shall be exempt from VAT.   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。
II. The annual taxable income of a small low-profit enterprise that is not more than 1 million yuan shall be included in its taxable income at the reduced rate of 25%, with the applicable enterprise income tax rate of 20%; and the annual taxable income that is not less than 1 million yuan nor more than 3 million yuan shall be included in its taxable income at the reduced rate of 50%, with the applicable enterprise income tax rate of 20%.   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。
A “small low-profit enterprise” as mentioned above means an enterprise that engages in any industry not restricted or prohibited by the state and concurrently meets the three conditions, that is, its annual taxable amount is not more than 3 million yuan, the number of its employees is not more than 300, and its total assets do not exceed 50 million yuan. 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 number of employees includes the number of employees who have established employment relationships with the enterprise and the number of workers received from labor contractors. The indicators of number of employees and total assets shall be determined on the basis of the annual quarterly average of the enterprise. The specific calculation methods are as follows: 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:
Quarterly average = (Beginning-of-quarter value + End-of-quarter value) ÷2 季度平均值=(季初值+季末值)÷2
Annual quarterly average = Aggregate of quarterly averages in a year ÷ 4 全年季度平均值=全年各季度平均值之和÷4
If an enterprise starts or terminates its operations in the middle of a year, the aforesaid relevant indicators shall be determined with its actual operation period as a taxable year. 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。
III. As determined by the people's government of a province autonomous region, or municipality directly under the Central Government in light of the actual circumstances of the local area and according to the macro-control needs, a small-scale VAT taxpayer may be subject to resource tax, urban maintenance and construction tax, house property tax, urban land use tax, stamp tax (excluding securities trading stamp tax), farmland occupation tax, educational surtax, or local education surcharges at the reduced tax rate of 50% or less.   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。
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