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企业所得税按月预缴,年终汇算清缴,在汇算清缴时,企业符合条件且经过主管税务机关备案的,可以享受税收优惠,那么,有哪些税收优惠在预缴时即可享受呢?1低税率类税收优惠1.高新技术企业。企业取得高新技术企业资格证书,经主管税务机关备案后,在预缴环节即可享受15%低税率优惠。根据《国家税务总局关于实施高新技术企业所得税优惠有关问题的通知》(国税函[2009]203号)第四条规定:“手续办理完毕后,高新技术企业可按15%的税率进行所得税预缴申报或享受过渡性税
Enterprise income tax paid in advance by month, year-end final settlement, settlement in the settlement, the enterprises meet the conditions and the competent tax authorities for the record, you can enjoy the tax incentives, then, what are the tax benefits pre-paid to enjoy it 1 low tax rate tax incentives 1. High-tech enterprises. Enterprises to obtain high-tech enterprise qualification certificate, the competent tax authorities for the record, the prepaid link to enjoy the 15% discount rate. According to Article IV of the Circular of the State Administration of Taxation on Issues Concerning the Implementation of Preferential Income Tax on High-tech Enterprises (Guo Shui Han [2009] No. 203), ”After the formalities are completed, high-tech enterprises may make pre-tax income tax at a rate of 15% Submit a declaration or enjoy a transitional tax