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Small and medium-sized enterprises play a pivotal role in the national economy and are the focus of national construction. It meets the objective requirements of the production society and the progress of science and technology, and can bring obvious economic benefits in investment, production and operation.
Small and medium-sized enterprises are an important carrier for the implementation of mass entrepreneurship and innovation, and play an irreplaceable role in increasing employment, promoting economic growth, scientific and technological innovation and social harmony and stability.
The importance of small and medium-sized enterprises is self-evident, so China has always had a corresponding tax policy for small and medium-sized enterprises, and the value-added tax rate for small-scale taxpayers has been reduced from 3% to 1% this year.
In August this year, the State Administration of Taxation once again extended the 1% VAT collection policy for small-scale taxpayers until the end of 2027.
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At the same time, the policy of halving the original income tax rate on the basis of the original income tax rate for self-employed individuals, whether it is audited and collected, will also be extended until the end of 2027.
In fact, it seems that part of the policy for 2024 has been implemented, and the trend of tax policy next year has become clear.
1. Industrial incentives and subsidy policies
Some industrial parks will provide VAT and corporate income tax incentives to enterprises that pay taxes in the park.
Enterprises can divert the business of sales or procurement to the company in the tax park to undertake, and pay taxes in the park, they can get 70%-90% of the value-added tax and enterprise income tax rewards.
Rewards are cashed out on a monthly basis, with taxes paid in the current month and cashed out the following month.
2. Verification of self-employed individuals
Similarly, there are tax incentives for self-employed individuals established in industrial parksThe individual income tax is verified, and the individual income tax is only 025%—0.8%, plus VAT and additional tax, the comprehensive tax rate can be controlled at about 2%.
Self-employed individuals can issue about 5 million invoices per year, which can solve the problems of inflated profits and inflated profits.