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国家税务总局公告2015年第61号为支持小型微利企业发展,贯彻落实国务院第102次常务会议决定,根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及其实施条例、《财政部国家税务总局关于进一步扩大小型微利企业所得税优惠政策范围的通知》(财税〔2015〕99号)等规定,现就进一步扩大小型微利企业减半征收企业所得税优惠政策范围有关实施问题公告如下:一、自2015年10月1日至2017年12月31日,符合规定条件的小型微利企业,无论采取查账征收还是核定征收方式,均
Announcement No. 61 of 2015 by the State Administration of Taxation In order to support the development of small and profit-making enterprises, the State Council decided at the 102nd executive meeting that according to the Enterprise Income Tax Law of the People’s Republic of China (hereinafter referred to as the “Enterprise Income Tax Law”) and its implementing regulations, "the Ministry of Finance State Administration of Taxation on Further Expanding the Scope of Preferential Policies for Income Taxes for Small and Profits and Small Enterprises (Cai Shui [2015] No. 99), the following is issued regarding the further implementation of the preferential policies for reducing the scope of corporate income tax for small and marginal enterprises: (1) From October 1, 2015 to December 31, 2017, small and profit-making enterprises that meet the prescribed conditions, regardless of whether they are under audit or approval,