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为了促进小型微利企业的发展,国家先后出台了一系列扶持小型微利企业发展的税收优惠政策,并且对享受税收优惠政策的条件以及后续管理等方面作了明确的规定。小型微利企业享受所得税优惠及年度汇算清缴时应注意以下几个问题。一、政策内容根据《企业所得税法》第二十八条第一款规定,符合条件的小型微利企业,减按20﹪的税率征收企业所得税。自2009年以来,财政部、国家税务总局先后下发了《关于小型微利企业有关企业所得税政策的
In order to promote the development of small-scale and low-profit enterprises, the government has successively promulgated a series of preferential tax policies that support the development of small-scale and low-profit enterprises and made explicit stipulations on the conditions for enjoying preferential tax policies and the follow-up management. Small profit-making enterprises to enjoy the benefits of income tax discount and the annual settlement should pay attention to the following questions. I. Content of Policy According to the first paragraph of Article 28 of the Law of the People’s Republic of China on Enterprise Earnings, the small and profit-making qualified enterprises shall be levied an enterprise income tax at the rate of 20%. Since 2009, the Ministry of Finance and the State Administration of Taxation have successively promulgated the "Circular on Enterprise Income Tax Policies for Small and Low-profit Enterprises