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为贯彻落实《财政部国家税务总局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)有关规定,《国家税务总局关于小型微利企业预缴企业所得税有关问题的公告》(国家税务总局公告2012年第14号,以下简称2012年第14号公告)就小型微利企业预缴企业所得税有关问题进行了明确。现就其主要内容解读如下。
In order to implement the relevant provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Related to the Preferential Corporate Income Tax for Small and Meager-Profit Enterprises (Cai Shui [2011] No.117), the "Notice of the State Administration of Taxation on Issues Concerning Prepaid Enterprise Income Taxes on Small- State Administration of Taxation Announcement No. 14 of 2012, hereinafter referred to as Announcement No. 14 of 2012) made clear the issues related to the prepayment of enterprise income tax for small and meager profit enterprises. The main content is as follows.