Whether High-Tech Enterprises Enjoy Small Profits Or Not?

In an online interview with the State Administration of Taxation to "thoroughly implement the preferential tax policy for reducing the income tax of small and micro enterprises", some netizens asked, "can the preferential tax policies of small and micro enterprises be superimposed on other preferential policies for reducing tax rates at the same time?" for example, preferential tax policies for the development of the western region and preferential policies for hi-tech enterprises.

Ye Liner, deputy director of the income tax department, replied: "preferential tax policies for the development of the western region and preferential policies for high and new technology enterprises can not be superimposed with the small enterprises' income tax preferences."

Then the question arises: can high-tech enterprises enjoy tax concessions for small profit enterprises?

Many people find it difficult to understand that the preferential tax rate of high and new technology enterprises is 15%, and the preferential tax rate of small and small enterprises is 20%. Why should we lower the cost? For large and medium-sized high-tech enterprises, they will not enjoy the benefits of small profit enterprises.

For example, a hi-tech enterprise meets the conditions of half the levy on small profit enterprises. The actual tax rate is equivalent to 10%, which is more cost-effective than the 15% tax rate of hi-tech enterprises.

The author believes that high-tech enterprises can also enjoy the benefits of small profit enterprises.

Since the tax law does not prohibit taxpayers from choosing better concessions, so long as high-tech enterprises meet the conditions of less than half of the small profit enterprises, they can enjoy half of the small profit enterprises.

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Moreover, at present, the state is vigorously supporting small and micro enterprises, and does not allow small and high-tech enterprises to enjoy half the preferential benefits of small profit enterprises.

Someone asked, Ye Si Chang said that he could not stack up the enjoyment.

The author believes that the enjoyment of high-tech enterprises

Half the preferential treatment does not go against the reply of Ye.

The so-called "superposition enjoyment", that is, an enterprise enjoys two tax preferences at the same time.

However, low tax rates can not be overloaded and enjoyed. Only one enterprise is black or white.

A high-tech enterprise can enjoy 15% tax rates or 10% tax rates. How can it enjoy 15% tax rates and 10% tax rates? The high-tech enterprises that meet the requirements of the small profits enterprises only enjoy 10% tax rates and enjoy 15% tax rates. Enjoying a preferential tax rate is not a "superimposed enjoyment".

According to the author, Ye Shi's meaning is that the "half reduction" of the low tax rate of the new and high-tech enterprises and the small and small profits enterprises can not be superimposed, that is, the high-tech enterprises that meet the requirements of the small profit enterprises with a half reduction can not enjoy the 7.5% tax rate, rather than the optimal tax rate.

To sum up, high-tech enterprises can enjoy preferential treatment of small profit enterprises and apply 10% tax rate.

Enterprises do not have to give up the qualification of high and new technology enterprises, just do not enjoy the low tax rate concessions of high-tech enterprises.