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2014年以来,为了减轻小微企业的发展障碍,促进小微企业创新发展,国家出台了一系列针对小微企业的税收优惠政策,包括增值税、营业税、印花税、企业所得税、个人所得税等的减免优惠。本文结合当前科技型小微企业的税收优惠政策,并以湖北省科技型小微企业GH公司为案例,探讨科技型小微企业的税收筹划方案。
Since 2014, in order to alleviate the development obstacles of small and micro enterprises and promote the innovation and development of small and micro enterprises, the government has introduced a series of preferential tax policies for small and micro enterprises, including the reduction and exemption of value added tax, sales tax, stamp duty, enterprise income tax and personal income tax Discount. Based on the preferential tax policies of small and micro enterprises in science and technology and the case of GH Company, a science and technology small and micro enterprise in Hubei Province, this article discusses the tax planning of small and micro enterprises in science and technology.