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1993年1月1日起施行新所得税条例.企业所得税按应纳税所得额计算,税率为33%;应纳税所得额在20万元以下(含29万元)超过5万元的,减按24%的税率征收;应纳税所得额在5万元以下(含5万元),减按15%征收.经济特区的企业减按15%征收.符合国家重点产业政策的可给予减免税优惠;遇有风、火、水、震等自然灾害,纳税有困难的,可给予减免税照顾;按民族区域自治法有关规定需要照顾、鼓励的,由省(区)政府批准给予减免税优惠.纳税人发生年度亏损,可以逐年延续抵补,最长不得超过5
The new income tax regulations will be implemented on January 1, 1993. The enterprise income tax shall be calculated on the basis of the taxable income, and the tax rate shall be 33%. If the taxable income is less than RMB 200,000 (including RMB 290,000), it shall be less than RMB 50,000, minus 24%. The tax rate is levied at a rate of 5%; taxable income is less than 50,000 yuan (including 50,000 yuan) and deducted by 15%. Enterprises in a special economic zone are levied at a rate of 15%. Those that meet the state’s key industrial policies may be granted tax reduction or exemption; If there are natural disasters such as wind, fire, water, earthquake and other natural disasters, if tax payment is difficult, the tax may be taken care of by tax reduction or exemption. If the relevant provisions of the National Regional Autonomy Law require care and encouragement, the provincial (district) government may grant preferential tax relief. Losses incurred in the year can be extended annually, up to a maximum of 5