What are the preferential policies for small and micro enterprises?

1. Small-scale taxpayers with monthly sales of 65438+ 10,000 yuan are exempt from VAT;

2. The part of the annual taxable income of small and low-profit enterprises that does not exceed 6,543,800 yuan+0,000 yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a rate of 20%; For the part whose annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be paid at a reduced rate of 20%;

3. The signing of loan contracts between financial institutions and small and micro enterprises is exempt from stamp duty;

4, the monthly sales of less than 6,543,800 yuan, the payment obligor is exempt from the education surcharge, local education surcharge and water conservancy construction fund;

5. Those who fail to reach the threshold of VAT tax obligation shall be exempted from cultural construction fees.

Second, analysis

Small and medium-sized enterprises are divided into three types: medium, small and micro. Specific standards are formulated according to the characteristics of employees, operating income, total assets and other industries. Small and micro enterprises refer to small enterprises, micro enterprises, family workshop enterprises and individual industrial and commercial households.

Third, the shortcomings of small and micro enterprises?

Compared with the maturity of large enterprises, small and micro enterprises have a big gap in management system, talent allocation and funds, which has become the main obstacle for enterprises to apply informatization. According to statistics, there are more than 40 million small and medium-sized enterprises in China, of which the informatization is insufficient 10%. Due to the lack of information support, the management of most small and micro enterprises is in an extensive and chaotic state, which leads them to be at a disadvantage in market competition and easy to go bankrupt because of the competition of large and medium-sized enterprises, which also restricts the further development of small and micro enterprises.