01 Tidal wave of policy updates

Beijing, as the national highland of fiscal and tax administration, the new tax policy in 2026 presents a"Accurate policy, classified management and optimized services"characteristics. From the actual research, the policy changes that enterprises need to pay special attention to are concentrated in the following four dimensions:Continuation and optimization of inclusive policies for micro and small enterprisesFor small and micro enterprises with annual taxable income not exceeding 3 million yuan, the preferential income tax rate continues to be enforced, and the rate of reduction is increased for some industries.Upgraded VAT benefits for small-scale taxpayersThe policy of exempting monthly sales of less than 100,000 yuan from value-added tax (VAT) was continued, and the pilot scheme of instant tax refund was increased for some living service industries.Increase in the percentage of additional deduction for R&D expensesThe percentage of additional deduction for R&D expenses of science and technology-based SMEs has been raised from 100% to 120%, and the scope of applicable industries has been expanded.Synchronized adjustment of social security contribution base and provident fund baseIn 2026, the upper and lower limits of the social security and provident fund contribution base in Beijing were adjusted according to the latest social wage, which directly affects the cost of labor for enterprises. The refinement and differentiation of the policy makes it necessary for enterprises to re-examine their tax planning. WhileGet to know and use these 10 new policies wiselyIt will be the key for Beijing enterprises to stabilize profits and avoid risks.

02.10 New Tax Policies Beijing Enterprises Must Know in 2026

Combined with the official information released by the Beijing Municipal Bureau of Taxation and the Finance Bureau, we have sorted out10 New Tax Policies Beijing Enterprises Must Know in 2026, helping businesses to quickly get to the point:

Combined with the official information released by the Beijing Municipal Bureau of Taxation and the Finance Bureau, we have sorted out10 New Tax Policies Beijing Enterprises Must Know in 2026, helping businesses to quickly get to the point:

1. Income Tax Benefits for Small and Micro Enterprises ExtendedAnnual taxable income ≤ 3 million yuan, the tax rate is reduced to 20% levy, and some industries can enjoy a further 50% reduction.
2. VAT exemptions for small taxpayers maintainedMonthly sales ≤ 100,000 RMB are exempt from VAT, and the same applies to quarterly sales ≤ 300,000 RMB for enterprises that file quarterly returns.
3. R&D expenses plus deduction ratio increasedThe percentage of additional deduction for R&D expenses for technology-based SMEs was raised to 120%, while non-technology-based SMEs maintained 100%.
4. Pilot expansion of instant VAT refund for living service industryCovering the fields of catering, accommodation, culture and tourism, qualified enterprises can apply for immediate refund.
5. Income Tax Benefits for High and New Technology EnterprisesRecognized high-tech enterprises are subject to a reduced enterprise income tax rate of 15%.
6. Social Security and Provident Fund Base AdjustmentThe upper limit of the contribution base for 2026 is adjusted to 3 times the social wage, and the lower limit is 60% of the social wage.
7. Tax incentives for cultural enterprises increasedQualified animation, film and television, and publishing enterprises are given double exemptions from value-added tax and income tax.
8. Environmental Equipment Investment Credit Policy ContinuedThe purchase and actual use of energy-saving, water-saving and environmental protection equipment can be credited with 10% of the investment amount for the enterprise income tax of the year.
9. Policy Optimization of Comprehensive Pilot Zones for Cross-border E-commerceVAT and consumption tax exemptions for exports, and accelerating the speed of tax refund audits.
10. Tax Big Data Regulatory Enhancement

Tax authorities share data with banks, market supervision and other departments, and enterprises need to ensure consistency of accounts, invoices and contracts.

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03.How Beijing companies can make good use of these 10 new policies

It is worth noting that favorable policies do not equate to automatic enjoyment.Enterprises need to plan proactively, match accurately and file in a timely manner. For example:

• How to ensure that R&D expenses are attributed in line with the new policy?
• Can the preferences for small and micro enterprises and the preferences for high-tech enterprises be enjoyed on top of each other?
• How can pay structures be optimized to control costs after Social Security base adjustments?

These issues need to be combined with the actual situation of enterprises to carry out professional calculations and process design, otherwise it is easy to fall into the predicament of "visible policy, but can not be used".
This wave of policy updates is essentially government driven"High quality, low burden, excellent service"For Beijing enterprises, the most direct means to reduce costs and increase efficiency is to utilize the policies thoroughly. For Beijing enterprises, the most direct means to reduce costs and increase efficiency is to understand and utilize the policies thoroughly.
If you have decided to optimize your tax planning for 2026, or are still comparing the applicability of different policies, you can consult us. We have been deeply engaged in the field of Beijing's tax services for many years, familiar with all kinds of corporate tax policies and filing details, and have helped thousands of enterprises to complete policy matching and compliance landing.
Inquire now and get a free copy of "2026 Application Guide to the New Tax Policy for Beijing Enterprises".The policy will enable you to enjoy all the policy dividends, reduce detours, and land efficiently.

Beijing company registration, annual audit, audit, accounting and tax, Hong Kong identity application / renewal, e-commerce tax compliance, difficult cancellation, qualification licenses and other issues, welcome to sweep the code to add our online customer service (microblogging: jxhqcy890 / cell phone: 16625410105), to arrange for the manager to answer questions, provide professional advice and full one-on-one service!