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关于实施小型微利企业普惠性所得税减免政策有关问题的公告

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关于实施小型微利企业普惠性所得税减免政策有关问题的公告

发布日期:2019-09-21 作者:皓鑫财务 点击:

根据《中华人民共和国企业所得税法》及其实施条例、《财政部 税务总局关于实施小微企业普惠性税收减免政策的通知》(财税〔2019〕13号,以下简称《通知》)等规定,现就小型微利企业普惠性所得税减免政策有关问题公告如下:广州财务公司

  YI、ZI2019NIAN1YUE1RIZHI2021NIAN12YUE31RI,DUIXIAOXINGWEILIQIYENIANYINGNASHUISUODEEBUCHAOGUO100WANYUANDEBUFEN,JIANAN25%JIRUYINGNASHUISUODEE,AN20%DESHUILVJIAONAQIYESUODESHUI;DUINIANYINGNASHUISUODEECHAOGUO100WANYUANDANBUCHAOGUO300WANYUANDEBUFEN,JIANAN50%JIRUYINGNASHUISUODEE,AN20%DESHUILVJIAONAQIYESUODESHUI。

  XIAOXINGWEILIQIYEWULUNANCHAZHANGZHENGSHOUFANGSHIHUOHEDINGZHENGSHOUFANGSHIJIAONAQIYESUODESHUI,JUNKEXIANGSHOUSHANGSHUYOUHUIZHENGCE。

海南七星彩  ER、BENGONGGAOSUOCHENGXIAOXINGWEILIQIYESHIZHICONGSHIGUOJIAFEIXIANZHIHEJINZHIXINGYE,QIETONGSHIFUHENIANDUYINGNASHUISUODEEBUCHAOGUO300WANYUAN、CONGYERENSHUBUCHAOGUO300REN、ZICHANZONGEBUCHAOGUO5000WANYUANDENGSANGETIAOJIANDEQIYE。

海南七星彩  SAN、XIAOXINGWEILIQIYESUODESHUITONGYISHIXINGANJIDUYUJIAO。GUANGZHOUCAIWUGONGSI

海南七星彩  YUJIAOQIYESUODESHUISHI,XIAOXINGWEILIQIYEDEZICHANZONGE、CONGYERENSHU、NIANDUYINGNASHUISUODEEZHIBIAO,ZANANDANGNIANDUJIEZHIBENQISHENBAOSUOSHUQIMODEQINGKUANGJINXINGPANDUAN。QIZHONG,ZICHANZONGE、CONGYERENSHUZHIBIAOBIZHAO《TONGZHI》DIERTIAOZHONG“QUANNIANJIDUPINGJUNZHI”DEJISUANGONGSHI,JISUANJIEZHIBENQISHENBAOSUOSHUQIMODEJIDUPINGJUNZHI;NIANDUYINGNASHUISUODEEZHIBIAOZANANJIEZHIBENQISHENBAOSUOSHUQIMOBUCHAOGUO300WANYUANDEBIAOZHUNPANDUAN。

  SI、YUANBUFUHEXIAOXINGWEILIQIYETIAOJIANDEQIYE,ZAINIANDUZHONGJIANYUJIAOQIYESUODESHUISHI,ANBENGONGGAODISANTIAOGUIDINGPANDUANFUHEXIAOXINGWEILIQIYETIAOJIANDE,YINGANZHAOJIEZHIBENQISHENBAOSUOSHUQIMOLEIJIQINGKUANGJISUANXIANGSHOUXIAOXINGWEILIQIYESUODESHUIJIANMIANZHENGCE。DANGNIANDUCIQIANQIJIANYINBUFUHEXIAOXINGWEILIQIYETIAOJIANERDUOYUJIAODEQIYESUODESHUISHUIKUAN,KEZAIYIHOUJIDUYINGYUJIAODEQIYESUODESHUISHUIKUANZHONGDIJIAN。

  ANYUEDUYUJIAOQIYESUODESHUIDEQIYE,ZAIDANGNIANDU4YUE、7YUE、10YUEYUJIAOSHENBAOSHI,RUGUOANZHAOBENGONGGAODISANTIAOGUIDINGPANDUANFUHEXIAOXINGWEILIQIYETIAOJIANDE,XIAYIGEYUJIAOSHENBAOQIQIDIAOZHENGWEIANJIDUYUJIAOSHENBAO,YIJINGDIAOZHENG,DANGNIANDUNEIBUZAIBIANGENG。

海南七星彩  WU、XIAOXINGWEILIQIYEZAIYUJIAOHEHUISUANQINGJIAOQIYESUODESHUISHI,TONGGUOTIANXIENASHUISHENBAOBIAOXIANGGUANNEIRONG,JIKEXIANGSHOUXIAOXINGWEILIQIYESUODESHUIJIANMIANZHENGCE。GUANGZHOUCAIWUGONGSI

海南七星彩  LIU、SHIXINGHEDINGYINGNASUODESHUIEZHENGSHOUDEQIYE,GENJUXIAOXINGWEILIQIYESUODESHUIJIANMIANZHENGCEGUIDINGXUYAODIAOJIANDINGEDE,YOUZHUGUANSHUIWUJIGUANANZHAOCHENGXUDIAOZHENG,BINGJISHIJIANGDIAOZHENGQINGKUANGGAOZHIQIYE。

海南七星彩  QI、QIYEYUJIAOQIYESUODESHUISHIYIXIANGSHOUXIAOXINGWEILIQIYESUODESHUIJIANMIANZHENGCE,HUISUANQINGJIAOQIYESUODESHUISHIBUFUHE《TONGZHI》DIERTIAOGUIDINGDE,YINGDANGANZHAOGUIDINGBUJIAOQIYESUODESHUISHUIKUAN。

  BA、《GUOJIASHUIWUZONGJUGUANYUGUANCHELUOSHIJINYIBUKUODAXIAOXINGWEILIQIYESUODESHUIYOUHUIZHENGCEFANWEIYOUGUANZHENGGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2018NIANDI40HAO)ZAI2018NIANDUQIYESUODESHUIHUISUANQINGJIAOJIESHUHOUFEIZHI。

  TECIGONGGAO。


GUOJIASHUIWUZONGJU

2019NIAN1YUE18RI


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