国家税务总局关于印发《加强中小企业所得税征收管理工作的意见》的通知 为了进一步加强和规范中小企业所得税的管理，现将国家税务总局关于《加强中小企业所得税征收管理工作的意见》印发，请贯彻执行。 （国税发［２０００］２８号；２０００年２月３日） 中小企业的所得税是 Notice of the State Administration of Taxation on Printing and Distributing the Opinions on Strengthening the Administration of the Levying of Income Taxes on Small and Medium Enterprises In order to further strengthen and standardize the administration of income tax on small and medium enterprises, the State Administration of Taxation is hereby promulgated the “Opinions on Strengthening the Administration of the Levying of Income Taxes on Small and Medium Enterprises” carried out. (Guo Shui Fa [2000] No. 28; February 3, 2000) Income tax on SMEs is