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根据《中华人民共和国企业所得税法实施条例》(以下简称《企业所得税法实施条例》)、《财政部税务总局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)等规定,现就小型微利企业所得税优惠政策有关征管问题公告如下:一、自2017年1月1日至2019年12月31日,符合条件的小型微利企业,无论采取查账征收方式还是核定征收方式,其年应纳税所得额低于50万元(含50万元,下同)的,均可以享受
According to the Regulations of the People’s Republic of China on the Implementation of the Law of the People’s Republic of China on Enterprise Income Tax (hereinafter referred to as the Implementation Regulations of the Law of Enterprise Income Tax), the Notice of the Ministry of Finance of the PRC on Expanding the Scope of the Preferential Policies for Income Taxes on Small-scale Monetized Enterprises (Cai Shui [2017] No. 43) , The announcement on the collection and management of preferential policies for small-scale and low-profit corporate income tax is as follows: I. From January 1, 2017 to December 31, 2019, eligible small and profit-making enterprises, no matter adopting the way of checking accounts or approving the collection, Annual taxable income of less than 500,000 yuan (including 500,000 yuan, the same below), can enjoy