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风险点一点随着小微企业增值税起征点和小型微利企业所得税优惠政策的陆续出台,越来越多的企业享受到税收改革红利,但要及时足额地享受到税收优惠,还需要准确理解政策的内容含义。案例说一说某新办企业为增值税小规模纳税人,2014年10月成立,现有从业人员3人,资产50万元,预计实现年营业收入35万元,利润约10万元,按季度申报纳税。在新办企业培训会上,公司财务小钱就企业
With the gradual promulgation of the preferential tax policies for small and micro enterprises and the small and marginal profit tax, more and more enterprises enjoy the tax reform dividend, but in time and in full enjoy the tax concessions, but also need accurate Understand the content of the policy. The case said that a newly-established enterprise is a small-scale taxpayer of value-added tax. Since its establishment in October 2014, it has 3 employees and an asset of 500,000 yuan. It is estimated that the annual operating income will be 350,000 yuan and the profit will be about 100,000 yuan. Quarterly declare tax. In the new business training session, the company finance small business