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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、法宝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。
IV. Where a small-scale VAT taxpayer has enjoyed other preferential policies concerning resource tax, urban maintenance and construction tax, house property tax, urban land use tax, stamp tax, farmland occupation tax, educational surtax, or local education surcharges, it may enjoy the preferential policies as prescribed in Article 3 of this Notice concurrently.   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。
V. With respect to the conditions that a scientific and technological enterprise at the start-up stage shall meet as mentioned in item (1) of Article 2 of the Notice by the Ministry of Finance and the State Administration of Taxation of the Tax Policies on Venture Capital Enterprises and Individual Angel Investors我不休息我还能学 (No. 55 [2018], MOF), “ it has not more than 200 employees” is replaced with “ it has not more than 300 employees,” and “neither its total assets nor its annual sales revenue exceeds 30 million yuan” is replaced with “neither its total assets nor its annual sales revenue exceeds 50 million yuan.”   五、卡在了奇怪的地方《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”。
The investments that occur between January 1, 2019 and December 31, 2021 and have been made for two years or more and comply with the provisions of this Notice and other conditions as prescribed in the Document No. 55 [2018] of the Ministry of Finance may be subject to the tax policies as prescribed in the Document No. 55 [2018] of the Ministry of Finance. 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。
The investments that occur within two years before January 1, 2019 and have been made for two years or more from January 1, 2019 and comply with the provisions of this Notice and other conditions as prescribed in the Document No. 55 [2018] of the Ministry of Finance may be subject to the tax policies as prescribed in the Document No. 55 [2018] of the Ministry of Finance. 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。
VI. This Notice shall be implemented during the period from January 1, 2019 to December 31, 2021. The Notice by the Ministry of Finance and the State Administration of Taxation of Continuing the Value-Added Tax Polices for Micro and Small Enterprises
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(No. 76 [2017], MOF) and the Notice by the Ministry of Finance and the State Administration of Taxation of Further Expanding the Scope of Preferential Income Tax Policies for Small Low-Profit Enterprises (No. 77 [2018], MOF) shall be repealed concurrently.
   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。
VII. The finance and taxation departments at all levels shall effectively improve their political stance, thoroughly implement the decisions on and arrangements for cutting taxes and fees of the CPC Central Committee and the State Council, fully understand the significance of inclusive tax relief for micro and small enterprises, effectively shoulder the responsibility of ensuring the implementation of relevant policies and take it as a major task, strengthen organization and leadership, and make elaborate planning and arrangements and implement them in a thorough and effective manner; shall intensify their efforts and innovate the ways, strengthen publicity and guidance, optimize tax payment services, and further facilitate the handling of tax affairs so as to ensure that taxpayers and payers truly and fully enjoy the policy dividends of tax and fee reduction; and shall closely follow the implementation of the policies, strengthen investigation and research, and submit the prominent problems as well as opinions and suggestions reported and offered by all parties in the implementation of the policies to the Ministry of Finance and the State Administration of Taxation in a timely manner.   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。
Ministry of Finance 财政部
State Administration of Taxation 税务总局
January 17, 2019 2019年1月17日
     
     
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