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2008年7月3日国税函[2008]650号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:关于非居民企业是否享受企业所得税法规定的对小型微利企业的税收优惠政策问题,现明确如下:企业所得税法第二十八条规定的小型微利企业是指企业的全部生产经营活动产生的所得均负有我国企业所得税纳税义务的企业。因此,仅就来源于我国所得负有我国纳税义务的非居民企业,不适用该条规定的对符合条件的小型微利企业减按20%税率征收企业所得税的政策。
State Administration of Taxation and Local Taxation Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the State Administration of Taxation on July 3, 2008: Issues Concerning the Preferential Tax Policies for Small and Low-profit Enterprises as stipulated in the Enterprise Income Tax Law , It is clear as follows: Article 45 of the Law of the People’s Republic of China on the Implementation of Enterprise Income Tax Law means that small and marginal enterprises as defined in Article 28 of the Enterprise Income Tax Law refer to enterprises that have the obligation to pay corporate income tax in all incomes generated by their production and business operations. Therefore, only non-resident enterprises with tax liability owed by our country that come from our country do not apply the policy of levying enterprise income tax on eligible small profit-making enterprises at the rate of 20% as stipulated in the article.