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今年我国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,国家税务总局又印发了《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
This year our tax relief policy once again aimed at small and micro enterprises. 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 a Notice on Enlarging the Scope of Enterprise Income Tax for Small and Medium-Minimal-Frugal Enterprises 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 for the record system, in the past do not enjoy preferential tax policies