in April 8, 2014, national government issued "notice" on issues related to small low profit enterprise income tax preferential policy, re adjust the preferential policy of enterprise income tax, the tax by half of the year the amount of taxable income increases from 60000 to 100000, and the annual taxable income is lower than the micro enterprise 10, are included in the amount of tax payable by half, to pay income tax at the rate of 20%. For small businesses and change increase, the business tax rate also was reduced from 6% to 3%, improve value-added tax and business tax threshold, more is to alleviate the burden of low profit small business tax burden, promote the development of small and medium enterprises.
Learned that from 2008 to the new enterprise income tax law regulations, not small low profit enterprises enjoy the preferential tax policy, based on a preferential income tax policy adjustments this year, the government has expanded the scope of concessions, and be levied into small low profit enterprises enjoy the preferential tax range. Preferential tax policies for the adjustment will be open for all to all employment difficulties personnel registered unemployed college graduates, alleviate the independent business and employment problem. And tax incentives will no longer limit the industry scope, whether traditional industry or emerging industries can enjoy the preferential tax policy, small low profit enterprises also need not apply for approval in advance, to enjoy preferential only afterwards record, simple and easy.