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税务总局近日下发公告,明确小型微利企业预缴企业所得税有关问题。公告指出,符合条件的小型微利企业,在企业所得税月(季)度预缴时,所得减按50%计入应纳税所得额,按20%的税率缴纳企业所得税,并与法定税率之间换算成15%的实际减免税额进行纳税申报。
The State Administration of Taxation recently issued a circular clarifying the issues related to the prepayment of enterprise income tax for small, meager profit enterprises. Announcement pointed out that qualified small profit-making enterprises, in the enterprise income tax month (month) prepayment, the income is reduced by 50% of the taxable income, at a 20% rate of corporate income tax and the conversion between the statutory tax rate 15% of the actual tax relief tax returns.