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为进一步发挥小型微利企业在推动经济发展、促进社会就业等方面的积极作用,经国务院批准,财政部、国家税务总局9月2日发出通知,进一步扩大小型微利企业所得税优惠政策范围。通知规定,自2015年10月1日起至2017年12月31日,对年应纳税所得额在20万元到30万元(含30万元)之间的小型微利企业,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。其2015年10月1日至2015年12月
In order to give full play to the positive role played by small, meager profit enterprises in promoting economic development and promoting social employment, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation issued a circular on September 2 to further expand the scope of preferential policies for small-scale and profit-making enterprises. According to the circular, from October 1, 2015 to December 31, 2017, the tax deductions for small and profit-making enterprises with an annual taxable income of between 200,000 and 300,000 yuan (including 300,000 yuan) 50% is included in the taxable income and is subject to enterprise income tax at the rate of 20%. From October 1, 2015 until December 2015