On January 1, 2026, the Beijing Municipal Taxation Bureau and the Municipal Finance Bureau jointly issued the Notice on the Implementation of Preferential Policies on Income Tax for Small and Micro-profit Enterprises (Beijing Cai Shui [2026] No. 3), which refined and upgraded the core policy of small and micro enterprises to "reduce the amount of taxable income by 251 TP3T, and to pay the enterprise income tax at a tax rate of 201 TP3T". The policy was refined and upgraded. This is another precise tax reduction initiative for small and micro enterprises in Beijing following the expansion of the "Six Taxes and Two Fees" in 2023 - the "Six Taxes and Two Fees".The effective tax burden for some companies can be as low as 3%The list of "senseless processing" is clear for the first time.
Recently, Beijing Chaoyang, Haidian, Fengtai and other districts have 2000+ small and micro enterprises received the "Policy Adaptation Reminder" from the Tax Bureau, but a lot of entrepreneurs are still puzzled: how to calculate the "threshold" of the new rules in the end? What kind of enterprises can "enjoy the policy without application"? How does it apply to micro and small enterprises operating across districts?
According to Beijing Cai Shui [2026] No. 3, small and micro-profit enterprises in Beijing need to meet four conditions at the same time (which is more in line with the actual local industry than the national standard):Industry restrictions: All industries except real estate, finance, and entertainment (continuation of 2023 Negative List);Annual taxable income: ≤ 3 million yuan (consistent with the whole country, but Beijing has added "quarterly prepayment can be temporarily judged by the cumulative value");Number of practitioners: ≤ 300 people (including labor dispatchers, who need to be in line with the social security payment unit);Total assets: ≤ 50 million yuan (based on the quarterly average for the year, formula: (beginning of the quarter + end of the quarter)/2 x 4).
Note: Starting from 2026, Beijing will additionally liberalize the "Science and Technology-based Small and Micro Enterprises" (which need to pass the "Beijing Science and Technology-based Small and Medium Enterprises Evaluation") by raising the upper limit of taxable income to 3.5 million RMB and the upper limit of the number of employees to 350 persons.
Policy Calculation Formula:Taxable = Taxable income x 25% x 20% = Taxable income x 5%(i.e., effective tax burden of 5%). However, for the portion of annual taxable income ≤ 1 million yuan, Beijing superimposed "local retained earnings rebate":
Beijing's small and micro-enterprises accounted for the city's total number of enterprises 92%, but research shows that 60% enterprises due to "miscalculation of indicators" "incomplete materials" did not fully enjoy the benefits:Myth #1:Treat "quarterly average" as "year-end" (e.g., if there are 30 people in Q1 and 20 in Q2, the average should be 25, not 20 at year-end);Myth #2:Ignore the fact that "labor dispatchers" need to be included in the number of employees (a catering company's eligibility for a discount was reduced because it did not count part-time cooks);Myth #3:Enterprises operating across districts (e.g., registered in Tongzhou and with offices in Haidian) have not filed with the operating local tax bureaus, resulting in data matching failures.
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Under the regulatory trend of "full-volume data matching" (Beijing tax bureau has docked with the municipal supervision, human resources and provident fund systems), enterprises need to shift from "passive waiting" to "active compliance". Combined with the practical guidelines of tax bureaus in different districts of Beijing, there are 4 key points to do well:
Login to "Beijing e-Tax Bureau - Small and Micro Enterprises Monitoring Module" every month to check the warning values of "number of employees" and "total assets" in real time (the system will prompt whether or not the standard is exceeded according to the data of the previous three months). (The system will indicate whether the number of employees exceeds the standard according to the data of the previous 3 months); labor dispatch agreement should note "nature of employment" and check the box of "labor dispatch" when declaring personal tax to avoid omission of the number of people.
The first companies to be included in Beijing 2026's "automatic identification" include:
If the taxable income happens to be stuck at $3.01 million ($10,000 over), the tax liability will jump from $510,000TP3T ($3 million x $510,000TP3T = $150,000) to $250,000TP3T ($3.01 million x $250,000TP3T = $752,500), a whopping $602,500 difference.It is recommended that enterprises plan ahead through policies such as "additional deduction for R&D expenses" (100% for small and micro enterprises in Beijing) and "one-time deduction for fixed assets".The
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.Welcome to sweep the code to add our online customer service (micro letter: jxhqcy890 / cell phone: 16625410105), the arrangement of the manager to answer questions, provide professional advice and full one-on-one service!
A small illustration studio in Chaoyang District, Beijing (established in 2023), specializing in customized children's picture books, with revenues of 2.8 million yuan and costs of 2.2 million yuan in 2025 (of which 300,000 yuan was spent on R&D of drawing software)
Pre-corrective risk:
Compliance operation after:
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.Welcome to sweep the code to add our online customer service (micro letter: jxhqcy890 / cell phone: 16625410105), the arrangement of the manager to answer questions, provide professional advice and full one-on-one service!
The core logic of Beijing's income tax concessions for small and microenterprises in 2026 has shifted from "universal tax cuts" to "precise drip irrigation" - not only to make compliant enterprises "lighter" but also to make irregular arbitrage "nowhere to hide". The core logic of the 2026 Beijing Small and Micro Enterprises Income Tax Preference has shifted from "universal tax cuts" to "precise drip irrigation" - both to allow compliant enterprises to "travel light" and to allow irregular arbitrage "nowhere to hide". For enterprises."Getting the indicators right" is more important than "finding the right connections", and "dynamic monitoring" is more effective than "after-the-fact remedies"The "Preferential Adaptation Self-Check" is particularly recommended for Beijing-based small and micro enterprises (e.g. live e-commerce and hard technology start-ups) in their expansion phase. Especially for Beijing small and micro enterprises in the expansion period (e.g. live e-commerce, hard science and technology start-ups), it is recommended to start the "self-check of preferential adaptation" during the quarterly pre-payment, so as to avoid missing the full-year dividend due to a momentary negligence. After all, in the era of "data tax", compliance itself is the biggest cost reduction!
📌Beijing company registration, financial and tax compliance, difficult cancellation, qualification licenses and other issues.Welcome to sweep the code to add our online customer service (micro letter: jxhqcy890 / cell phone: 16625410105), the arrangement of the manager to answer questions, provide professional advice and full one-on-one service!
