Preferential Tax Policies for Corporates
Q: |
What are the preferential policies related to corporate income tax? |
A: |
For small and micro enterprises whose annual taxable income is less than 1 million yuan, the income tax will be halved on the basis of the current tax supportive stimulates. The actual corporate income tax rate is 2.5%. |
Q: |
What are the preferential policies related to value added tax? |
A: |
Extend the implementation period of certain phased policies for small-scale taxpayers; Increase the value-added tax threshold for small-scale taxpayers from 100,000 yuan to 150,000 yuan of monthly sales. It means that small-scale taxpayers no need to pay value-added tax and additional taxes, if annual sales does not exceed 1.8 million. |
Q: |
What are the preferential policies about social insurance? |
A: |
In terms of unemployment and injury insurance, reduce unemployment and injury insurance rates, expand the benefit scope of the unemployment insurance refund and other phased job stabilization policies. |
Q: |
What are the preferential policies about expenditures of corporates? |
A: |
Continuing to implement the 75% deduction policy for corporate R&D expenses and increase the deduction percentage to 100% for manufacturing companies. |
Q: |
What are the preferential policies about import? |
A: |
Optimize and adjust import tax policies. Increase high-quality products and services imports. |