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减税政策再一次瞄准小微企业。4月8日,财政部、国家税务总局联合下发通知,自2014年至2016年底,扩大小微企业减半征收企业所得税范围,减半应纳税所得额由6万元提高到10万元(含10万元)。随后,国家税务总局印发了《关于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》(以下简称《公告》)。其中,小微企业享受此优惠政策将统一由审批制改为备案制、以往不享受税收优惠政策的核定征税小微企业被纳入其中,被看做是本次减税政策的两大亮点。尽管从国家层面来说减税力度有增无减,但减税政策能否有效落实、小微企
Tax cuts once again targeting small and micro businesses. On April 8, the Ministry of Finance and the State Administration of Taxation jointly issued a circular to extend the scope of corporate income tax deduction for small and micro enterprises by half from 2014 to the end of 2016. The taxable income reduced by half from 60,000 yuan to 100,000 yuan With 100,000 yuan). Subsequently, the State Administration of Taxation issued the “Notice on Expanding the Scope of the Enterprise Income Tax Exempted for Small and Medium-Minimal-Firms by Half” (hereinafter referred to as the “Announcement”). Among them, small and micro enterprises to enjoy this preferential policies will be unified from the examination and approval system to the filing system, in the past did not enjoy the tax preferential tax policies approved micro-enterprises are included, which is regarded as the tax relief policy of the two highlights. Although tax cuts are increasing at the national level, whether the tax cuts can be effectively implemented and small and micro enterprises