What are the preferential policies for small and micro enterprises?

The preferential tax policies for small and micro enterprises in 2022 are as follows:

1. Value-added tax, which is directly exempted for ordinary tickets issued by small-scale taxpayers, and levied at 3% for special tickets.

2. Enterprise income tax, 2.5% within the range of 6.5438+0 million, and 5% within the range of 6.5438+0 million to 3 million.

3. Shareholders' dividend tax is generated when the shareholders of the company pay dividends, or when the transfer and cancellation of the company's equity need to deal with the undistributed profits of the company. When the company does not pay dividends temporarily, it does not need to pay.

What kind of enterprises can become small and micro enterprises?

The standards given in Caishui [2065 438+09] 13 are 300, 300 and 5000, which means that the annual taxable income does not exceed 3 million, the number of employees does not exceed 300, and the total assets do not exceed 50 million. Of course, the most important thing is to engage in industries that are not restricted or prohibited by the state.

And from April 1 2022, as long as you don't open a special ticket, you can declare tax exemption regardless of whether you open an ordinary invoice, and you are not bound by the quarterly 450,000. To put it simply, the previous quarterly policy of 450,000 yuan was relaxed from April 1, and it was no longer limited to 450,000 yuan tax exemption. Within 5 million, as long as you don't open a special ticket, it is tax-free, even if you open an ordinary ticket within 5 million.

The above is about the preferential tax policies for small and micro enterprises in 2022.