National Tax Gift Package: Small and micro enterprise income tax is reduced by half
Product name Aluminium phosphate
CAS No 7784-30-7
EC No 232-056-9
Chemical formula AlPO4
Appearance White Powder
Storage Keep the product in a tightly closed container ,Isolate form any source of heat or ignition and moisture
Guarantee period 2 years in the case of sealed.
Packing unit 25kg Poly Propylene bag & 500kg Poly Propylene bag,
Any size customers want.
Application Mostly used as binder and curing agent in the production of Hi-Temp Refractory Materials for kiln. as fluxing agent in the production of special glass, as binder in fabrication of ceramics or tooth, and as catalyst in organic synthesis.
Goods characteristics White Powder.
Soluble in acid or alkali solution ,insoluble in water or alcohol.
CHEMICAL ANALYSIS
TEST ITEM
UNIT
REQUIREMENT
Whiteness
%
90-95
Al2O3
wt.%
25-35
P2O5
60-70
The PH Value
-
2-4
Residue on sieve (32um)
wt.%
Max0.5
Paint Making Aluminum Phosphate, Aluminum Phosphate For Cement, Aluminum Phosphate Curing Agent shijiazhuang city xinsheng chemical co.,ltd , https://www.xsphos.com
For example, if the taxable income of a company in 2014 is 100,000 yuan, according to the original regulations, small-scale and low-profit enterprises that meet the requirements will be subject to a corporate income tax rate of 20%, subject to a corporate income tax of 20,000. yuan. According to the New Deal, small-scale profit-making enterprises whose annual taxable income is less than 100,000 yuan (including 100,000 yuan) shall be included in the taxable income by 50% of the income, and the enterprise income tax shall be paid at the rate of 20%, that is, the 2014 annual meeting. When calculating the payment, it is only necessary to pay the enterprise income tax of 10,000 yuan and the tax payment of 10,000 yuan, which reduces the tax burden of small and micro enterprises.
So how do small and micro-profit companies apply for tax benefits?
Ms. Xu introduced that starting from 2014, all small and profit-making enterprises that meet the requirements can enjoy the small-scale and low-profit corporate income tax preferential policies in accordance with the regulations when they pay the enterprise income tax in advance and annual settlement, without the need for tax authorities to review and approve, as long as When submitting the annual corporate income tax return, the company's employees and total assets should be reported to the tax authorities for filing.
“In the past, the tax authorities adopted an examination and approval management method for small-scale and low-profit enterprise income tax preferential policies, that is, small and meager profit-making enterprises that meet the requirements. When enjoying preferential policies, they must apply to the tax authorities in advance and provide relevant information. After review and approval by the tax authorities, You can enjoy the preferential policy. This kind of management mode, some companies feel that they are in trouble, they will automatically abandon the application. In order to change this situation, the preferential policies for small and small-profit enterprises are now changed from the original approval method to the filing method." Ms. Xu said.
Considering the small scale and tight capital of small-scale and low-profit enterprises, the state has decided to increase support for small-scale and low-profit enterprises and give more tax incentives. Therefore, small and profit-making enterprises that meet the conditions can enjoy preferential policies when they pay the income tax in advance, and after the end of the year, they will be settled and paid in a unified manner.