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为进一步支持小型微利企业发展,在前几年对小型微利企业减半征收企业所得税政策基础上,国务院第43次常务会议决定,扩大减半征税范围,将减半应纳税所得额标准由6万元提高到10万元,进一步扩大了优惠面。据此,财政部、国家税务总局发布了《财政部国家税务总局关于小型微利企业所得税优惠政策有关问题的通知》(财税[2014]34号)和《国家税务总局规定关于扩
In order to further support the development of small-scale and low-profit enterprises, based on the policy of reducing enterprise income tax by half for small and profit-making enterprises in previous years, the 43 st executive meeting of the State Council decided to expand the scope of tax reduction by half and reduce the taxable income by half from 6 10,000 yuan raised to 100,000 yuan, further expanding the preferential surface. Accordingly, the Ministry of Finance and the State Administration of Taxation issued the Circular of the Ministry of Finance and the State Administration of Taxation on the Issues Related to the Preferential Policies on Income Taxes for Small and Meager-Profit Enterprises (Cai Shui [2014] No. 34) and the Notice on the State Administration of Taxation