About income tax preferential treatment for small and micro enterprises and individual industrial and commercial households

Legal subjectivity:

We know that the state has introduced many tax policies in order to reduce the tax pressure on taxpayers. For example, in order to encourage everyone to start a business and support the development of small and micro enterprises, many tax incentives are given to small and micro enterprises. Therefore, individual industrial and commercial households, sole proprietorships and partnerships are not taxpayers of corporate income tax, and therefore cannot enjoy the inclusive income tax reduction and exemption policy for small and low-profit enterprises. 2. Regular fixed-amount tax payment for self-employed individuals. The tax department generally implements a regular fixed-amount tax payment method for self-employed individuals, that is, it determines the amount of tax you should pay per month based on region, location, area, equipment, etc. If the amount of the invoice issued is less than the fixed amount, the tax shall be paid according to the fixed amount; if the amount of the invoice issued exceeds the fixed amount, the excess tax shall be paid according to the regulations. If the threshold for VAT is not reached (monthly sales of 5,000-20,000 yuan, which varies by province), VAT, urban construction tax and education surcharge can be exempted. 3. What are the preferential tax policies for individual industrial and commercial households? 1. The services provided by individuals with disabilities to the society can be exempted from business tax upon approval. 2. The production, business income and labor remuneration income of the disabled, orphaned and elderly persons and the relatives of martyrs engaged in individual industrial and commercial households shall be subject to the approval of the city or county local taxation bureau, and a reduction of 50%-90% of personal income tax will be provided. 3. If individual industrial and commercial households cause major losses due to serious natural disasters, their production and operation income, as determined by the city or county local taxation bureau, may be given appropriate reductions in personal income tax within 1-3 years. 4. For laid-off employees of state-owned enterprises engaged in individual business operations or cottage industries, they may be exempted from personal income tax for one year upon approval by the local taxation department. Laid-off workers in urban collective enterprises may follow suit. 5. Specific tax preferential policies for laid-off workers engaged in community resident services: (1) The specific content of the community resident service industry, according to the provisions of Zhongfa [1998] No. 10 document, includes the following eight items: household cleaning and sanitation services; Primary health care services; infant and child care and education services; education, training and care services for disabled children; elderly care services; patient care and pick-up and drop-off services for young children and students (excluding taxi pick-up and drop-off services); contraceptive and birth control consultation; and eugenics and education consultation. (2) Business tax: Business income obtained by laid-off employees of state-owned enterprises and collective enterprises engaged in community resident services. Individuals shall register with the local competent tax authorities with their laid-off certificates, and individual industrial and commercial households shall receive tax registration certificates from the date of filing. , exempt from business tax for 3 years. (3) Personal income tax: Those engaged in service industries and non-production business activities such as housekeeping, environmental sanitation, traffic safety, and public security in the community will be exempted from personal income tax for three years. (4) Urban maintenance and construction tax and education surcharge: Urban maintenance and construction tax and education surcharge are exempted together with business tax, and the exemption procedures shall be handled in accordance with relevant regulations. 6. For retired soldiers who are self-employed and engaged in community resident services, the preferential tax policies enjoyed by laid-off workers engaged in community resident services will be implemented. Retired soldiers must present self-employment certificates issued by the retired soldiers resettlement department of the local people's government to the local tax authorities to handle tax reduction and exemption procedures in accordance with regulations. 7. Military dependents who are engaged in self-employment are exempt from business tax and individual income tax for 3 years from the date of receiving the tax registration certificate. 8. If laid-off employees engage in self-employment, they can be exempted from the cost of obtaining (replacing) a tax registration certificate with their laid-off certificate and after verification of their business license and ID card. 9. All types of full-time ordinary schools that are run by individuals, established with the approval of the education administrative department of the people's government at or above the prefecture level or the people's government at the same level, and the state recognizes the academic qualifications of the students, nurseries, kindergartens, nursing homes, and marriage agencies run by individuals. Schools, nurseries, and kindergartens run by individuals are exempt from business tax; land used by individuals in schools, nurseries, and kindergartens is exempt from urban land use tax. 10. For student apartments invested and established by individuals to provide accommodation services for college students and charge rent according to the unified charging standards of the higher education system, the rental income obtained will be exempt from business tax for three years. 11. If the medical service income obtained by an individually operated for-profit medical institution is directly used to improve medical and health conditions, it will be exempt from business tax for three years from the date of obtaining practice registration. Real estate, land, vehicles and vessels for self-use are exempt from property tax, urban land use tax and vehicle and vessel use tax for three years. The law is objective:

Article 2 of the "Regulations on Individual Industrial and Commercial Households" Citizens with business capabilities who are registered with the industrial and commercial administrative department in accordance with the provisions of these regulations and engage in industrial and commercial operations are considered individual industrial and commercial households. Individual industrial and commercial households can operate individually or as a family. The legitimate rights and interests of individual industrial and commercial households are protected by law and may not be infringed upon by any unit or individual. Article 8 of the "Regulations on Individual Industrial and Commercial Households" To apply for registration as an individual industrial and commercial household, one must apply for registration to the registration authority where the business place is located. Applicants should submit a registration application, proof of identity and proof of business location. The registration matters of individual industrial and commercial households include the name and address of the operator, form of organization, business scope, and business location. If an individual industrial and commercial household uses a name, the name shall be used as a registration matter.