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近年来,受国内外宏观经济形势等多方面因素的影响,中小企业生产经营面临严重困难。2011年11月29日,财政部、国家税务总局下发了《关于小型微利企业所得税优惠政策有关问题的通知》(财税[2011]117号),规定自2012年1月1日至2015年12月31日,对年应纳税所得额低于6万元(含6万元)的小型微利企业,其所得减按50%计入应纳税所得额,按20%的税率缴纳企业所得税。笔者在工作中发现很多企业对上述税收优惠政策在填制企业所得税申报表
In recent years, affected by many factors such as the macroeconomic situation at home and abroad, SMEs have been facing serious difficulties in their production and operation. On November 29, 2011, the Ministry of Finance and the State Administration of Taxation issued the Circular on Issues Concerning Preferential Policies for Income Taxes on Small-sum Low-profit Enterprises (Cai Shui [2011] No. 117), which stipulates that from January 1, 2012 to December 2015, On January 31, small profit-making enterprises whose annual taxable income is less than 60,000 yuan (including 60,000 yuan) shall be included in the taxable income by 50% and pay enterprise income tax at the rate of 20%. I found in the work of many companies on the tax incentives in the preparation of corporate income tax returns