论文部分内容阅读
本文从小型微利企业的定义及基本税收优惠、2014年以前的优惠政策、现行完整有效的优惠政策等三方面比较全面系统地归纳了小型微利企业的税收优惠政策,可帮助此类企业更好地理解、执行相关税收政策,特别是享受税收优惠政策。
This article summarizes the preferential tax policies for small and profit-making enterprises from three aspects: the definition of the small and profit-making enterprises, the basic tax incentives, pre-2014 preferential policies and the existing intact and effective preferential policies. It can help these enterprises better Understand, implement relevant tax policies, especially to enjoy preferential tax policies.