June 8, medical website the medical enterprise tax cut big benefit announcement! 

 

On the 6th, Treasury website to enlarge the range of small profit-making enterprise income tax preferential policy notice, said to further support the development of a small meagre-profit enterprise satisfying income tax policy adjustment. 

 

According to the notice, companies that meet three categories of conditions will receive the "big red envelope" of corporate income tax reduction. 

 

Since January 1, 2017 to December 31, 2019, will be a small meagre-profit enterprise satisfying the maximum annual taxable income from 300000 yuan to 500000 yuan, the annual taxable income of less than 500000 RMB (contain 500000 yuan) a small meagre-profit enterprise satisfying, reduced to 50% of its income included in taxable income, pay enterprise income tax at a reduced rate of 20%. 

 

The term "small and small enterprises" referred to in the preceding paragraph means enterprises engaging in the non-restrictive and prohibited industries of the state and meeting the following conditions: 

 

(1) industrial enterprises shall have no more than 500,000 yuan of taxable income in the year, and no more than 100 people shall be employed, and the total amount of assets shall not exceed 30 million yuan. 

 

(2) other enterprises shall have no more than 500,000 yuan of taxable income in the year, and no more than 80 persons, and the total amount of assets shall not exceed 10 million yuan. 

 

This means that many small businesses, including the CSO, will be the first to enjoy a policy dividend cut in the policy. 

 

In fact, the pharmaceutical industry has been calling for lower taxes in recent years. 

 

Based on all data, traditional industry pay enterprise income tax rates significantly higher than that of emerging industries: the current enterprise income tax rate is 25%, 20%, 15% and 10% of these four classes. Companies with a high corporate income tax rate of 25 per cent are concentrated in traditional industries. And? Increase instead of the camp? The medical industry first felt the increase in taxes in the short term. 

 

Public information, the lack of pharmaceutical r&d tax preferential policies, the state r&d claim additional deduction of incentives, but there are challenges in the concrete practice, makes a lot of major research and development type drug firms is less than half of the r&d can enjoy preferential, for a lot of financial system is not sound a greater role in small and medium-sized enterprises. 

 

Note: the notice of extending the scope of preferential tax policy for small micro-profits 

 

Fiscal tax [2017] 43 

 

Provinces, autonomous regions, municipalities directly under the central government, the municipal finance department of the state council, the state taxation bureau, the local taxation bureau, the finance bureau of the xinjiang production and construction corps: 

 

In order to further support the development of small and small-scale enterprises, the following information is given as follows: 

 

One, since January 1, 2017 to December 31, 2019, will be a small meagre-profit enterprise satisfying the maximum annual taxable income from 300000 yuan to 500000 yuan, the annual taxable income of less than 500000 RMB (contain 500000 yuan) a small meagre-profit enterprise satisfying, reduced to 50% of its income included in taxable income, pay enterprise income tax at a reduced rate of 20%. 

 

The term "small and small enterprises" referred to in the preceding paragraph means enterprises engaging in the non-restrictive and prohibited industries of the state and meeting the following conditions: 

 

(1) industrial enterprises shall have no more than 500,000 yuan of taxable income in the year, and no more than 100 people shall be employed, and the total amount of assets shall not exceed 30 million yuan. 

 

(2) other enterprises shall have no more than 500,000 yuan of taxable income in the year, and no more than 80 persons, and the total amount of assets shall not exceed 10 million yuan. 

 

The number of employees mentioned in article 1 of this notice shall include the number of workers and the number of workers who are employed in the labor relations of the enterprise. 

 

The number of people employed and the total amount of assets shall be determined according to the average annual period of the enterprise. The formula is as follows: 

 

The quarterly average is (the initial value plus the end of the season) 2 

 

The mean of the whole year is equal to the average of all quarters of the year 

 

In the middle of the year, the relevant indicators shall be determined by the actual operation period as a tax year. 

 

Three, "the state administration of taxation on small profit-making enterprise income tax preferential policy notice (caishui [2015] no. 34) and the ministry of finance the state administration of taxation on further expanding the scope of the small profit-making enterprise income tax preferential policy notice (caishui [2015] no. 99) since January 1, 2017. 

 

Four, the financial and tax departments at various levels shall strictly in accordance with the provisions of the notice, we will do our best to help small profit-making enterprise income tax preferential policy propaganda counselling work, ensure the preferential policies in place. 

 

The tax bureau of the ministry of finance 

 

On June 6, 2017