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财政部、国家税务总局日前印发了《关于小型微利企业所得税优惠政策有关问题的通知》。通知规定,将享受减半征收企业所得税优惠政策的小型微利企业范围由年应纳税所得额低于6万元(含6万元)扩大到年应纳税所得额低于10万元(含10万元)。该政策自2014年1月1日起,执行期限截至2016年12月31日。
Recently, the Ministry of Finance and the State Administration of Taxation issued the Circular on Issues Concerning the Preferential Policies on Income Taxes on Small-sum Low-profit Enterprises. The circular stipulates that the scope of small and profit-making enterprises that enjoy the preferential policy of reducing enterprise income tax by half will be expanded from the annual taxable income of less than 60,000 yuan (including 60,000 yuan) to the annual taxable income of less than 100,000 yuan (including 100,000 yuan yuan). The policy has been effective from January 1, 2014 and the deadline for implementation is December 31, 2016.