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财政部、国家税务总局近日下发通知,明确扩大小型微利企业所得税优惠相关政策。通知明确,自2015年1月1日至2017年12月31日,对年应纳税所得额低于20万元(含20万元)的小型微利企业,其所得减按50%计入应纳税所得额,按20%的税率缴纳企业所得税。企业所得税法及其实施条例明确,小型微利企业,是指从事国家非限制和禁止行业,并符合下列条件的企业:工业企
Recently, the Ministry of Finance and the State Administration of Taxation issued a circular to clearly expand the relevant policies on the preferential treatment of small-sum low-profit corporate income tax. The circular clearly states that from January 1, 2015 to December 31, 2017, for a small, profit-making enterprise with an annual taxable income of less than 200,000 yuan (including 200,000 yuan), the deduction of 50% The amount of income, according to the tax rate of 20% pay enterprise income tax. The Law of the People’s Republic of China on Enterprise Income Tax and its Implementing Regulations are clear and small and meager profit enterprises refer to those engaged in non-restricted and prohibited industries in the country and meet the following conditions: Industrial Enterprises