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六月,财政部、国家税务总局下发《关于扩大小型微利企业所得税优惠政策范围的通知》(财税[2017]43号),“通知”规定:自2017年1月1日至2019年12月31日,将小型微利企业的年应纳税所得额上限由30万元提高至50万元,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。(小型微利工业企业条件:年度应纳税所得额不超过50万元,从业人数不超过100人,资产总额不超过3000万元)
In June, the Ministry of Finance and the State Administration of Taxation issued the Circular on Enhancing the Scope of the Preferential Policies for Small-sized and Profundity Enterprise Income Taxes (Cai Shui [2017] No. 43), and the Notice states that: from January 1, 2017 to 2019 On December 31, the upper limit of the annual taxable income of small-sum low-profit enterprises will be raised from 300,000 yuan to 500,000 yuan. For the small-sum profit-making enterprises whose annual taxable income is less than 500,000 yuan (including 500,000 yuan), their income Deduct 50% of the taxable income and pay enterprise income tax at the rate of 20%. (Small profit-making industrial enterprises conditions: the annual taxable income of not more than 500,000 yuan, the number of employees does not exceed 100, the total assets of not more than 30 million yuan)