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国务院总理李克强8月19日主持召开国务院常务会议,决定进一步加大对小微企业的税收优惠,涵养就业潜力和经济发展持久耐力。会议决定,在落实好已出台税收优惠政策的同时,一是从2015年10月1日起到2017年底,依法将减半征收企业所得税的小微企业范围,由年应纳税所得额20万元以内(含20万元)扩大到30万元以内(含30万元)。二是将月销售额2万元至3万元的小微企业、个体工商户和其他个人免征增值税、营业税的优惠政策执行期限,由今年底延长
On August 19, Premier Li Keqiang presided over the executive meeting of the State Council and decided to further increase tax incentives for small and micro-enterprises, and to retain employment potential and sustained endurance in economic development. The meeting decided that, in the implementation of good tax incentives have been issued at the same time, first, from October 1, 2015 until the end of 2017, according to the law will be reduced by half of the scope of corporate income tax of small and micro enterprises, from the taxable income of 200,000 yuan (Including 200,000 yuan) to 300,000 yuan (including 300,000 yuan). Second, the implementation of preferential policies for the exemption of value-added tax and business tax on small and micro enterprises, individual industrial and commercial households and other individuals that have monthly sales of 20,000 to 30,000 yuan will be extended from the end of this year