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湖南省:小微企业所得税减半征收根据国家有关税收政策规定,湖南省自2014年1月1日至2016年12月31日,对年应纳税所得额不超过10万元的小型微利企业,其所得减按50%计入应纳税所得额,按20%的税率征收企业所得税。这是自2008年企业所得税法实施以来第三次加大小型微利企业所得税优惠力度。此次小型微利企业应纳税所得额减半征收的范围上限再次提高到10万,并将享受该优惠政策的范围拓宽至以核定征收方式缴纳企业所得税的纳税人,同时将政策截止期延长到2016年底。据统计,此次优惠力度加大后,预计全省将增加2万户,有4万户小型微利企业享受企业所得税优惠政策,预计今年减税1亿多元。
Hunan Province: Small and micro enterprises income tax halved According to the relevant state tax policies and regulations, Hunan Province from January 1, 2014 to December 31, 2016, the annual taxable income of not more than 10 million small profit-making enterprises, The deduction of 50% of its income taxable income, according to the tax rate of 20% of corporate income tax. This is the third time since the implementation of the EIT Law in 2008 to increase the preferential treatment of small and meager profit corporate income tax. The small profit-making enterprises taxable income by half the scope of the maximum levied once again raised to 100,000, and will enjoy the preferential policies to broaden the scope of verification to collect income tax payers, while the policy deadline extended to 2016 End of the year. According to statistics, after the preferential treatment is intensified, it is estimated that there will be an increase of 20,000 in the whole province and 40,000 small profit-making enterprises will enjoy the preferential policies of corporate income tax and a tax reduction of more than 100 million yuan this year is expected.