欢迎扫描下方二维码关注： 来源： 北京税务 本文政策依据： 《 中华人民共和国企业所得税法实施条例 》 高新技术企业 关联内容 高新技术企业看过来！税收优惠如何享？ 伪造资料骗享高新技术企业税收优惠不可取！ 高新技术企业政策干货你掌握了吗？ 链接： 热点"京"选 | 国家需要重点扶持的高新技术企业需符合哪些条件？ 来源 北京税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 中国EFF 网友@中国税务提问 "中国税务"答复 根据《国家税务总局关于 纳税人认定或登记为一般纳税人前 进项税额抵扣问题的公告》(国家 税务总局公告2015年第59号 ) 第一条规定,纳税人自办理税务登 记至认定或登记为一般纳税人期间 取得了增值税扣税凭证,需要同时 满足两个条件,才能在认定或登记 为一般纳税人后抵扣进项税额: 一是未取得生产经营收入,二是 未按照销售额和征收率简易计算 应纳税额申报缴纳增值税。 也就是说, ...

欢迎扫描下方二维码关注： 自2023年1月1日至2027年12月31日， 对增值税小规模纳税人、小型微利企业和个体工商户 减半征收 资源税(不含水资源税)、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)、耕地占用税以及教育费附加、地方教育附加。 享受减免的 小型微利企业标 准 是什么？ " 六税两费 "申报逾期 了 怎么办？今天，小编将大家遇到的常见问题做了总结整理，一起 来看看吧！ 1 享受"六税两费"减免的小型微利企业标准是什么？ 适用"六税两费"减免政策的小型微利企业的判定 以企业所得税年度汇算清缴（以下简称"汇算清缴"）结果为准。 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。 2 享受"六税两费"减免的时期对应哪一年度的小微企业汇缴结果呢？ 登记为增值税一般纳税人的企业，按规定办理汇算清缴后确定是小型微利企业的，除从事国家非限制和禁止行业，且 同时符合申报期上月末从业人数不超过300人、资产总额不超过5000万元两项条件的新设立企业以外，可自办理汇算清缴 当年的7月 ...

欢迎扫描下方二维码关注： 往期推荐 // | 问答｜个体工商户需要申报的主要税费种有哪些？申报期限是什么？ | | --- | | 问答｜个体工商户未按时办理申报怎么处理？ | | 问答｜个体工商户个人所得税生产经营所得征收方式有几种？ | | 问答｜我是定期定额纳税人，假如有一个月我的销售额超过了核定额度，需要补税吗？ | | 问答｜个体户生产经营所得税如何计算？ | | 问答｜季度申报与月度申报的区别？ | | 问答｜目前有哪些普惠性税费优惠政策？ | | 问答｜针对重点群体目前有哪些税费优惠政策？ | | 问答｜个体工商户领了营业执照之后，需要去税务机关办理税务登记吗？ | | 问答｜个体工商户能申请成为增值税一般纳税人吗？ | | 问答｜个体工商户可以开增值税专用发票吗？ | | 问答｜个体工商户如何申请成为小规模纳税人？ | | 问答｜个体工商户是否可以使用电子发票？发票如何申领和开具？ | | 问答｜个体工商户注销，需要先办理税务注销吗，应当如何办理税务注销？ | ▲戳蓝色字关注蓝色柳林财税室 为方便个体工商户快速获取最新、最关切的税费政策解答，助力个体工商户高质量发展，宁波税务推出"个体工商户热 ...

Core Viewpoint - The "Six Taxes and Two Fees" preferential policy is not exclusive to small and micro enterprises, and it applies to small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses from January 1, 2023, to December 31, 2027 [1][2]. Group 1: Eligibility for "Six Taxes and Two Fees" Preferential Policy - Companies that are determined to be small micro-profit enterprises after annual income tax settlement can enjoy the "Six Taxes and Two Fees" preferential policy from July 1 of the settlement year to June 30 of the following year [2][3]. - Newly established enterprises registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" preferential policy if they meet specific conditions, including having fewer than 300 employees and total assets not exceeding 50 million [4]. Group 2: Transition from Small Micro-Profit Status - If a company no longer qualifies as a small micro-profit enterprise, it must stop applying for the "Six Taxes and Two Fees" preferential policy. However, if it remains a small-scale VAT taxpayer, it can still apply for the preferential policy [2][4]. - Non-small micro-profit enterprises that transition from small-scale VAT taxpayers to general VAT taxpayers will no longer enjoy the preferential policy from the effective date of the change, but they can still benefit from the policy for the tax periods before the transition [4]. Group 3: Interaction with Other Tax Policies - Small-scale VAT taxpayers, small micro-profit enterprises, and individual businesses that have already enjoyed other preferential policies can still cumulatively benefit from the "Six Taxes and Two Fees" preferential policy [5]. - The calculation base for the "Six Taxes and Two Fees" reduction is the taxable amount after deducting any existing tax reductions [5]. Group 4: Correction of Tax Declarations - Taxpayers who fail to timely declare for the "Six Taxes and Two Fees" preferential policy can correct or void their declarations through the electronic tax bureau, but they must do so in full rather than making partial corrections [6][9].

Core Viewpoint - The article discusses the implications of transitioning from small-scale taxpayer status to general taxpayer status under the VAT system, highlighting both the benefits and potential risks associated with this change [2][5]. Group 1: VAT Small-Scale Taxpayer Regulations - The standard for small-scale VAT taxpayers is set at an annual taxable sales amount of 5 million yuan or below [2]. - Small-scale taxpayers can enjoy certain tax exemptions, such as being exempt from VAT if quarterly sales do not exceed 300,000 yuan, and a reduced VAT rate of 1% instead of the standard 3% [2][3]. Group 2: Business Strategies and Risks - There are discussions about using multiple identities to register several companies to keep sales under the small-scale taxpayer threshold, thereby continuing to benefit from tax exemptions [4]. - This "splitting" strategy poses significant legal risks, as it involves misrepresenting the actual business operations and could lead to legal consequences if discovered [5][6]. Group 3: Benefits of Becoming a General Taxpayer - Upgrading to general taxpayer status can provide advantages, such as eligibility for certain project bids that require specific company qualifications [7].

Group 1 - The article discusses the eligibility of companies for the "Six Taxes and Two Fees" reduction policy, indicating that small-scale VAT taxpayers and small micro-profit enterprises can enjoy this benefit even if they have already received other tax incentives [2][3]. - The order of enjoying the "Six Taxes and Two Fees" reduction is that it is an additional benefit on top of other existing incentives, with the calculation base being the taxable amount after deducting previous reductions [2][3]. - Newly established companies registered as general VAT taxpayers can apply for the "Six Taxes and Two Fees" reduction if they meet specific criteria, such as having fewer than 300 employees and total assets not exceeding 50 million [3][4]. Group 2 - Companies that are not classified as small micro-profit enterprises at the parent level cannot benefit from the "Six Taxes and Two Fees" reduction even if their branches qualify [4]. - Foreign enterprises registered as general VAT taxpayers are not eligible for the "Six Taxes and Two Fees" reduction policy [5]. - Changes in the status of small micro-profit enterprises due to corrections in corporate income tax annual reports require corresponding adjustments in the "Six Taxes and Two Fees" declarations [6]. Group 3 - When a small-scale VAT taxpayer transitions to a general taxpayer, they will no longer enjoy the "Six Taxes and Two Fees" reduction from the effective date of the change, but they can still benefit from the reduction for the tax periods prior to the transition [6]. - For taxes that are declared annually or quarterly, companies must differentiate between the periods before and after the change in taxpayer status to calculate the taxable amount accordingly [6].

Core Viewpoint - The article discusses the "Six Taxes and Two Fees" reduction policy for small and micro enterprises, detailing eligibility criteria and application processes for various types of taxpayers [7][12][14]. Group 1: Eligibility Criteria - Newly established enterprises can apply for the "Six Taxes and Two Fees" reduction if they meet the conditions of having fewer than 300 employees and total assets not exceeding 50 million yuan [7]. - Taxpayers, including those with cross-regional tax registrations, must be assessed based on their tax registration information to determine eligibility for the reduction policy [5]. - Branch offices registered as general taxpayers must evaluate their eligibility based on the overall status of their parent company [9]. Group 2: Application Process - New enterprises that are registered as general VAT taxpayers can apply for the reduction before their first tax settlement, provided they meet the specified conditions [7]. - Enterprises that have already benefited from other tax incentives can still apply for the "Six Taxes and Two Fees" reduction, as these benefits can be combined [12]. - If a small micro enterprise or newly established enterprise submits a late or corrected tax settlement, they must adjust their "Six Taxes and Two Fees" declarations accordingly [13][16]. Group 3: Special Cases - Individual proprietorships and partnerships that qualify as small-scale VAT taxpayers can also apply for the reduction [14]. - Enterprises that have already paid the "Six Taxes and Two Fees" before their first tax settlement do not need to make corrections based on the settlement results [16]. - Taxpayers who submit their "Six Taxes and Two Fees" declarations late can still qualify for the reduction if the tax period falls within the specified range [18].