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财税[2011]4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:为巩固和扩大应对国际金融危机冲击的成果,发挥小企业在促进经济发展、增加就业等方面的积极作用,经国务院批准,2011年继续实施小型微利企业所得税优惠政策。现将有关政策通知如下:一、自2011年1月1日至2011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
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the planning: Cai Shui [2011] No. 4 Finance Bureau of Xinjiang Production and Construction Corps: In order to consolidate and expand the fruits of dealing with the impact of the global financial crisis, Enterprises in promoting economic development, employment and other aspects of the positive role, with the approval of the State Council, 2011 continue to implement the preferential policies for small-scale low-profit enterprises income tax. The relevant policies are hereby notified as follows: I. From January 1, 2011 to December 31, 2011, the tax deduction for small and profit-making enterprises whose annual taxable income is less than 30,000 yuan (including 30,000 yuan)