论文部分内容阅读
2014年4月2日,国务院第43次常务会议决定,扩大企业所得税减半征税范围,将减半应纳税所得额标准由6万元提高到10万元。据此,4月8日,财政部、国家税务总局印发了《关于小型微利企业所得税优惠政策有关问题的通知》(财税[2014]34号)。4月18日,国家税务总局印发了《关于扩大小型微利企业减半征收企业所得税范围有关问题的公告》(国家税务总局公告2014年第23号,以下简称“23号公告”),对一些具体管理操作问题做了明确。
On April 2, 2014, the 43 st executive meeting of the State Council decided to expand the scope of tax deduction for corporate income tax by half and raise the taxable income standard by half to 60,000 yuan to 100,000 yuan. Accordingly, on April 8, the Ministry of Finance and the State Administration of Taxation issued the Circular on Relevant Issues Concerning the Preferential Policies on Income Taxes on Small-sum Low-profit Enterprises (Cai Shui [2014] No. 34). On April 18, the State Administration of Taxation promulgated the “Notice on Expanding the Scope of the Enterprise Income Tax Exempted by Small and Medium-Sized Enterprises” (State Administration of Taxation Announcement No. 23 of 2014, hereinafter referred to as “Announcement No. 23”) Some specific management operations made a clear problem.