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一、我国现行企业所得税计税政策的缺陷。我国现行企业所得税计税政策对盈利水平较低的小型企业规定了两档照顾性低税率,在此基础上进行分类计税,即:对年税前利润在3万元(含3万元)以下的企业,暂减按18％的税率征收所得税;年税前利润在10万元(含10万元)以下至3万元的企业,暂减按27％的税率征收所得税。以上政策照顾到了小企业的实际情况,从整体上看有利于小企业的生存与发展、但是这一政策在实际操作中存在较大缺陷。
First, China's current corporate income tax drawback of the tax policy. China's current corporate income tax tax policy for the lower profit margins of small businesses provides two tranches of low tax rates, on the basis of tax classification, namely: the annual profit before tax at 30,000 yuan (including 30,000 yuan) The following enterprises shall be temporarily exempt from income tax at the rate of 18%; and enterprises with an annual profit before tax of 100,000 yuan (including 100,000 yuan) up to 30,000 yuan shall be temporarily exempt from income tax at the rate of 27%. The above policies have taken into account the actual conditions of small enterprises and, as a whole, are conducive to the survival and development of small enterprises. However, this policy suffers from major deficiencies in actual operation.