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歡迎訪軟銀財(cái)務(wù)官網(wǎng)
2024-6-19

5M &3M, two important amounts for small sized companies

We often heard the two numbers 5M and 3M, sometimes you may confused what they are set for?


5 million, when the company is a non-general VAT taxpayer, the VAT rate is 3% or can enjoy a temporary rate 1%. But if the company's continued 12 months accumulated revenue is more than 5M, then the company shall be converted into Genreal VAT taxpayer, that means, the VAT rate will change to a higher rate.


3 million, when we talk about the company's enterprise income tax(EIT), according to the present policy, if the annual taxable profit is no more than 3M, also the total assets is under 50M, the number of employee is in 300, the company can enjoy EIT with lower rate, at present is 5% or the normal company's EIT rate will be 25%.


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