本刊讯财政部、国家税务总局近日发出通知,为进一步支持小型微利企业发展,将享受所得税优惠政策的小型微利企业年应纳税所得额上限由30万元提高至50万元,自2017年1月1日至2019年12月31日,对年应纳税所得额低于50万元(含50万元)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。根据通知,享受优惠政策 The Ministry of Finance, the State Administration of Taxation recently issued a circular to further support the development of small and profit-making enterprises, will enjoy the preferential income tax preferential policies for small profit margins from the annual increase of 300,000 yuan to 500,000 yuan from 2017 1 From January 1 to December 31, 2019, for small and profit-making enterprises whose annual taxable income is less than 500,000 yuan (including 500,000 yuan), the deduction shall be credited to the taxable income of 50% at a rate of 20% Tax rate to pay corporate income tax. According to the notice, enjoy preferential policies