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5%! China extends, improves tax relief policies for businesses！

5%! China extends, improves tax relief policies for businesses！ HACOS瀚客企服
2023-03-29
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导读：国家宣布：小型微利企业年应纳税所得额100万元以下的实际税负为5%!

根据财政部和国家税务总局根据上周国务院会议的决定发布的多份声明，一系列税费优惠政策将得到完善和延期。
China has extended and improved a raft of preferential tax and fee policies, according to multiple statements issued by the Ministry of Finance and the State Taxation Administration based on decisions made at a State Council meeting last week.

首先，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；对个体工商户年应纳税所得额不超过100万元的部分，在现行优惠政策基础上，减半征收个人所得税；以上实施至2024年底。
For low-profit small enterprises, the portion of their annual taxable income that does not exceed 1 million yuan ($145,530) will be calculated as 25 percent of the original amount from 2023 to 2024. For self-employed individualsunder the same condition, their corresponding individual income tax payments will be halved.

至此，小型微利企业年应纳税所得额不超过100万元部分所得税的减征政策从原来2.5%变成5%。
At this point, the tax burden for the part of the annual taxable income of low-profit small enterprises that does not exceed 1 million yuan will be changed from 2.5% to 5%.
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。

Low-profit small enterprises refer to enterprises that engage in industries that are not restricted or prohibited by the state, and meet three conditions: annual taxable income of no more than 3 million yuan, number of employees of no more than 300 people, and total assets of no more than 50 million yuan.


此外，延续和优化实施部分阶段性税费优惠政策，还包括：
Moreover, the government will continue to optimize the implementation of some phased tax and fee preferential policies, including:

1. 将符合条件行业企业研发费用税前加计扣除比例由75%提高至100%的政策，作为制度性安排长期实施；
To better support sci-tech innovation, the country will further improve its policy on the pretax deduction of research and development expenses of enterprises starting Jan 1, 2023.

2. 将减半征收物流企业大宗商品仓储用地城镇土地使用税政策、减征残疾人就业保障金政策，延续实施至2027年底；
For land used by logistics companies for bulk commodity storage, the land-use tax rate will be halved from 2023 to 2027.

3. 降低失业和工伤保险费率政策，延续实施至2024年底；
To support micro and small enterprises and relieve the burden on businesses, the preferential policies on employment security funds for disabled people will continue to take effect until the end of 2027.

4. 今年底前继续对煤炭进口实施零税率等。
A zero-tax rate on coal imports will be implemented before the end of 2023.

以上政策预计每年减负规模达4800多亿元。
The above policies are expected to reduce the tax burden by more than 480 billion yuan per year.
企业所得税年度汇算清缴期已经开始，快抓紧时间开展相关相关纳税申报工作吧！
The annual final settlement and payment period of corporate income tax has begun. Don’t forget to conduct  relevant tax declaration!



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