近日,国家税务总局明确了修改后的企业所得税预缴纳税申报表、汇总纳税分支机构所得税分配表及相应的填表说明。按新的管理规定,从今年7月1日起,小型微利企业等纳税人申报企业所得税时即可享受企业所得税优惠政策。今年4月,国家扩大了小型微利企业优 Recently, the State Administration of Taxation has clarified the pre-paid tax return for the amended enterprise income tax and summarized the income tax distribution for the tax-paying branch and the corresponding explanation for filling out the form. According to the new regulations, starting from July 1 this year, small profit-making enterprises and other taxpayers declare the enterprise income tax can enjoy preferential corporate income tax policy. In April this year, the country expanded the advantages of small and profit-making enterprises