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2015年,财政部和国家税务总局发布了《关于进一步扩大小型微利企业所得税优惠政策范围的通知》(财税[2015]99号),国家税务总局出台了《关于贯彻落实进一步扩大小型微利企业减半征收企业所得税范围有关问题的公告》(国家税务总局公告2015年第61号)。本文就本次对小微企业所得税优惠政策相对于以往的主要变化做了全面梳理。
In 2015, the Ministry of Finance and the State Administration of Taxation issued the Circular on Further Expanding the Scope of the Preferential Policies for Small-scale and Profiteering Enterprise Income Tax (Cai Shui [2015] No. 99), and the State Administration of Taxation issued the Circular on Implementing and Further Enlarging the Scale of Small- Announcement on Issues Related to the Scope of Enterprise Income Tax (Announcement No. 61 of 2015 by the State Administration of Taxation). This article made a comprehensive review of the preferential tax policies for small and micro enterprises relative to the previous major changes.