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国家进一步扩展小微企业所得税优惠政策实施范围为进一步减轻小微企业税负,促进经济发展和扩大就业,经国务院批准,财政部和国家税务总局于4月8日印发了,《关于小型微利企业所得税优惠政策有关问题的通知》,规定:自2014年1月1日起,将享受减半征收企业所得税优惠政策的小型微利企业范围由年应纳税所得额低于6万元(含6万元)扩大到年应纳税所得额低于10万元(含10万元),政策执行期限截至2016年12月31日,即:自2014年1月1日至2016年12月31日,对年应纳税所得额低于10万元(含10万元)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。
The State further extends the implementation scope of preferential policies for small and micro enterprises’ income tax In order to further reduce the tax burden of small and micro enterprises, promote economic development and expand employment, the Ministry of Finance and the State Administration of Taxation issued on April 8 the “ Notice on Relevant Issues on Preferential Income Tax Policies ”stipulates that as of January 1, 2014, the scope of small and profit-making enterprises that will enjoy the preferential policy of reducing their income tax by half will be reduced from the annual taxable income of less than 60,000 yuan (including 60,000 yuan ) Extended to the annual taxable income of less than 100,000 yuan (including 100,000 yuan), the policy implementation deadline as of December 31, 2016, namely: from January 1, 2014 to December 31, 2016, the year The small profit-making enterprises whose taxable income is less than 100,000 yuan (including 100,000 yuan) shall be included in the taxable income by 50%, and shall pay the enterprise income tax at the rate of 20%.