Instrument and meter small and micro enterprises regain government support

Small and micro enterprises in the instrument and meter manufacturing industry will welcome timely rain. The State Administration of Taxation promulgated a new policy to accelerate the depreciation of corporate income tax and encouraged scientific and technological innovation in small and micro enterprises.

Recently, the State Administration of Taxation in order to encourage technological innovation, support for small and micro enterprises, and then improve the new policy to accelerate the depreciation of corporate income tax. The policy clearly stated that the instrument and meter manufacturing industry, bio-pharmaceutical manufacturing, special equipment manufacturing, railway, shipbuilding, aerospace and other transportation equipment manufacturing, computer, communications and other electronic equipment manufacturing, information transmission, software and information technology The fixed assets acquired after January 1, 2014, for companies in six industries such as service industries, are allowed to reduce the depreciation period by no less than 60% of the minimum depreciation period specified in the Enterprise Income Tax Law, or to choose to adopt the double-declining balance method or the sum of years. Accelerated depreciation.

At the same time, the equipment and equipment purchased by the company after January 1, 2014 and used exclusively for research and development activities, whose unit value does not exceed 1 million yuan, can be deducted once when the taxable income is calculated; the unit value is more than 1 million yuan. , It is allowed to reduce the depreciation period by no less than 60% of the depreciation period prescribed by the Enterprise Income Tax Law, or to adopt the double-declining balance method or the annual total method for accelerated depreciation. For instrumentation manufacturing, technological innovation is the development of the aorta. However, most instrument and instrument companies lack sufficient investment capacity, and the capital market support is not enough, which restricts the current development of instrument and instrument companies. The introduction of this new policy aims to encourage technological innovation and allow such enterprises to develop better.

For supporting the development and transformation of small and micro enterprises, it can be traced back to 2012. The State Council issued the "Opinions on Further Supporting the Healthy Development of Small and Micro Enterprises". The "Opinions" proposes to improve the development environment of enterprises, focus on cultivating innovative, entrepreneurial, and labor-intensive (hereinafter referred to as "three types") small and micro enterprises, improve the development level of "specialized and special new" enterprises and industrial clusters, and promote small-scale development. Enterprises accelerate the transformation of development methods and achieve sustained and healthy development.

Since then, the policy on how to support has been stepped up. In the first half of this year, the State Administration of Taxation has issued preferential policies for small and micro enterprises. The policy stipulates that starting from January 1, 2014, the scope of small profit-making enterprises that will enjoy a preferential policy for the reduction of corporate income tax will be extended from annual taxable income of less than 60,000 yuan (including 60,000 yuan) to annual taxable income. Less than 100,000 yuan (including 100,000 yuan), the policy implementation period is December 31, 2016, that is: From January 1, 2014 to December 31, 2016, the annual taxable income is less than 100,000 For small-scale low-profit enterprises (including RMB 100,000), their income shall be reduced to taxable income by 50%, and corporate income tax shall be paid at a rate of 20%.

Small and micro enterprises are the main platform for employment and entrepreneurship. They have the ability to absorb employment and have low costs. Especially for the instrumentation industry, small and micro enterprises are the main components. The introduction of policies to support small and micro enterprises is undoubtedly a timely rain for the instrument and meter manufacturing industry that is facing development and transformation.