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2020年初创企业所得税延缓缴纳的4大要点

来自:天士利财务咨询    发布时间:2020-10-19    浏览 :

  为鼓励和支持个体户和企业复工复产,国家制定了一系列的政策。近日,又有一条事关所有个体户和小型微利企业的措施正式出台,明确了小型微利企业和个体工商户可延缓缴纳所得税。

In order to encourage and support the self-employed and enterprises to resume work and production, the state has formulated a series of policies. Recently, another measure concerning all self-employed enterprises and small low profit enterprises has been officially introduced, which makes it clear that small-scale low profit enterprises and individual businesses can delay paying income tax.


对此,有4大要点需要知道。

There are four key points to know.

1、延缓缴纳政策适用范围

1. Application scope of deferred payment policy

对于小型微利企业,无论实行查账征收方式还是核定征收方式的企业,只要符合条件小型微利企业条件,均可以享受企业所得税延缓缴纳政策。

For small-scale low profit enterprises, no matter whether they adopt the method of audit or verification, as long as they meet the conditions of small low profit enterprises, they can enjoy the policy of delaying the payment of enterprise income tax.

对于个体户:

For individual businesses:

1)无论实行查账征收方式还是核定征收方式的个体工商户,均可对2020年5月1日至2020年12月31日申报期内按规定缴纳的经营所得个人所得税,在办理经营所得纳税申报后享受延缓缴纳政策。

1) No matter whether the individual industrial and commercial households implement the tax collection method of audit or verification, they can enjoy the policy of delaying the payment of individual income tax on business income paid according to regulations during the reporting period from May 1, 2020 to December 31, 2020.

2)实行简易申报方式的定期定额个体工商户享受方式。个体工商户实行简易申报的,2020年5月1日至2020年12月31日期间暂不扣划个人所得税,延迟至2021年首个申报期内一并划缴。

2) The implementation of simple declaration mode of regular quota of individual industrial and commercial households to enjoy. If the individual businesses implement simple declaration, the individual income tax will not be deducted from May 1, 2020 to December 31, 2020, and the individual income tax will be deferred to the first reporting period in 2021.

2、小型微利企业的判断方法

2. The judgment method of small low profit enterprises

所谓的小型微利企业,是指从事国家非限制性和禁止行业,同时符合以下条件的企业:

The so-called small low profit enterprises refer to enterprises engaged in non restricted and prohibited industries of the state, and at the same time meet the following conditions:

1)年度应纳税所得额不超过300万元;

1) The annual taxable income shall not exceed 3 million yuan;

2)从业人数不超过300人;

2) The number of employees shall not exceed 300;

3)资产总额不超过5000万元。

3) The total assets shall not exceed 50 million yuan.

小型微利企业享受企业所得税延缓缴纳政策时,仍然沿用上述判断方法。

When small low profit enterprises enjoy the deferred payment policy of enterprise income tax, they still use the above judgment method.

预缴申报时符合小型微利企业条件的企业,既可以享受小型微利企业普惠性所得税减免政策,也可以同时享受企业所得税延缓缴纳政策。

Enterprises that meet the conditions of small low profit enterprises at the time of advance payment declaration can enjoy the preferential income tax reduction and exemption policy for small low profit enterprises, and can also enjoy the deferred payment policy of enterprise income tax at the same time.

3、延缓缴纳政策的时间要求

3. Time requirement of deferred payment policy

小型微利企业在2020年剩余申报期完成预缴申报后,可暂不缴纳当期的企业所得税款,延迟至2021年首个申报期内一并缴纳。

After completing the pre payment declaration in the remaining reporting period of 2020, small low profit enterprises can temporarily not pay the current enterprise income tax, and delay to pay the enterprise income tax in the first reporting period in 2021.

如因买房、买车、积分落户等特殊需要,也可根据自身情况选择不享受延缓缴纳税款。

For example, due to the special needs of buying a house, buying a car and settling down points, you can choose not to enjoy the deferred tax payment according to your own situation.

此外,该延缓政策自2020年5月1日起施行。5月1日至该措施发布前,如果已经缴纳符合措施规定缓缴税款的,可申请退还,一并至2021年首个申报期内缴纳。

In addition, the postponement policy will be implemented from May 1, 2020. From May 1 to the release of the measure, if the deferred tax has been paid in accordance with the provisions of the measures, it can apply for refund and pay it in the first declaration period in 2021.

4、延缓缴纳政策的办理方式

4. How to handle the deferred payment policy

为减轻纳税人办税负担,便利纳税人操作,小型微利企业所得税延缓缴纳政策采用“自行判别、申报享受”的办理方式。

In order to reduce the tax burden of taxpayers and facilitate the operation of taxpayers, the policy of delaying the payment of income tax of small low profit enterprises adopts the mode of "self judgment, declaration and enjoyment".

企业根据经营情况以及相关税收规定自行判断是否符合小型微利企业的条件,并自主选择是否享受延缓缴纳政策。符合条件且选择享受延缓缴纳政策的小型微利企业,自行计算延缓缴纳税额,并通过填报企业所得税预缴纳税申报表享受延缓缴纳政策。

According to the business situation and relevant tax regulations, enterprises can judge whether they meet the conditions of small low profit enterprises and choose whether to enjoy the deferred payment policy. Small low profit enterprises that meet the requirements and choose to enjoy the deferred payment policy shall calculate the deferred tax by themselves, and enjoy the deferred payment policy by filling in the enterprise income tax prepayment tax return.

以上就是关于小型微利企业和个体户延缓缴纳所得税,所需要知悉的4大要点。

The above are about small and low profit enterprises and self-employed enterprises to delay the payment of income tax, need to know the four main points.
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