小型微利企业低税率优惠政策是国家税务总局遵照国家政策,为支持中小企业发展制订的企业所得税优惠政策。鉴于大多数小型微利企业缺乏专业财务人员,会计核算不够规范,部分会计人员不熟悉或不理解税收政策,笔者对小型微利企业享受相关税收优惠政策应注意的事项进行盘点和梳理。一、相关优惠政策规定《企业所得税法》第二十八条规定:“符合条件的小型微利企业,减按20%的税率征收企业所得税。”这意味着,与企业所得税法定税率 Small low-profit enterprises low-tax preferential policies is the State Administration of Taxation in accordance with national policies, in support of the development of small and medium enterprises formulated preferential corporate income tax. In view of the fact that most small and meager profit enterprises lack specialized financial personnel, accounting standards are not standardized and some accounting personnel are unfamiliar with or do not understand tax policies, the author takes stock and sorted out the issues that small and profit-making enterprises should pay attention to in relation to tax preferential policies. First, the relevant preferential policies and provisions of “Enterprise Income Tax Law,” Article 28 provides: “eligible small profit-making enterprises, reduced by 20% of the tax rate of corporate income tax.” This means that with the statutory corporate income tax rate