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小型微利企业如何享受所得税优惠政策?如何进行汇算清缴?本文通过案例简要分析。案例1:A工业企业成立于2014年3月,采取查账征收方式,2015年应纳税所得额为20万元,资产总额500万元,从业人数60人,从事国家非限制和禁止行业。《国家税务总局关于贯彻落实进一步扩大小型微利企业减半征收企业所得税范围有关问题的公告》(国
How to enjoy the income tax preferential policies for small and profit-making enterprises? How to make final settlement? This article through a brief case analysis. Case 1: A industrial enterprise was established in March 2014, taking the collection and collection method. In 2015, the taxable income was 200,000 yuan, with a total assets of 5 million yuan and a total of 60 employees, engaging in non-restricted and prohibited industries in the country. “Notice of the State Administration of Taxation on Carrying Out the Issues Related to Further Expanding the Scope of the Enterprise Income Tax for Half Monetized Small-Sized Enterprises”