论文部分内容阅读
企业所得税的税率按税法规定有:法定税率33%,照顾税率18%和27%。即对年应纳税所得额在3万元(含3万元)以下的企业,暂减按18%的税率征收所得税;年应纳税所得额在10万元(含10万元)以下至3万元的企业,暂减按27%的税率征收所得税。以上政策照顾了小企业的实际情况,有利于小企业的生存与发展,但这一政策在实际操作中也存在不足之处。例:有甲、乙、丙、丁四家企业,按现行政策规定,他们应纳税所得额,适用税率及计算办法和税后利润等数据如下表(单位:元):
The corporate income tax rate according to the tax law: the statutory tax rate of 33%, 18% and the tax rate of 27%. That is, enterprises with an annual taxable income of 30,000 yuan (including 30,000 yuan) shall be exempt from income tax at the rate of 18%. The annual taxable income shall be reduced from 30,000 yuan (including 100,000 yuan) to 30,000 yuan Yuan enterprises, temporarily reduced income tax by 27%. The above policies have taken care of the actual situation of small enterprises and are conducive to the survival and development of small enterprises. However, this policy has some shortcomings in actual operation. Example: There are A, B, C, D four enterprises, according to the current policy, their taxable income, applicable tax rates and calculation methods and after-tax profits and other data as follows (Unit: RMB):