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财税[2009]133号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:为有效应对国际金融危机,扶持中小企业发展,经国务院批准,现就小型微利企业所得税政策通知如下:一、自2010年1月1日至2010年12月31日,对年应纳税所得额低于3万元(含3万元)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。
Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the State Administration of Taxation, the local taxation bureau and the Xinjiang Production and Construction Corps Finance Bureau: In order to effectively cope with the international financial crisis and support the development of small and medium-sized enterprises, the State Council Approval, the policy of small profit-making corporate income tax is hereby notified as follows: I. From January 1, 2010 to December 31, 2010, small profit-making enterprises with annual taxable income of less than 30,000 yuan (including 30,000 yuan) , The deduction of 50% shall be included in the taxable income, and the enterprise income tax shall be paid at the rate of 20%.