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广东东莞市:小微企业减半税收优惠广东省东莞市国税局表示,东莞享受减半计征企业所得税优惠的小微企业范围上限由年应纳税所得额10万元扩至20万元。优惠时间延长至2017年12月31日,对符合上述条件的小型微利企业,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。小型微利企业所得税优惠政策中从业人数、资产总额指标的计算规定较为复杂,给小微企业判断和享受优
Dongguan, Guangdong Province: 50% reduction in tax incentives for small and micro enterprises Dongguan City, Guangdong Province State Administration of Taxation said that the upper limit for the scope of small and micro enterprises enjoying 50% reduction in corporate income tax in Dongguan was expanded from 200,000 yuan in annual taxable income to 100,000 yuan. The preferential period is extended to 31 December 2017. For the small-sum low-profit enterprises meeting the above conditions, the deduction of 50% is included in the taxable income and the enterprise income tax is levied at the rate of 20%. Small-scale low-profit corporate income tax preferential policies in the number of employees, total assets of the calculation of the index is more complex, to small and micro enterprises to judge and enjoy the excellent