Details of issues related to halving corporate inc

To further support the development of small and low profit enterprises, the executive meeting of the State Council recently decided to expand the scope of enterprise income tax halved and raise the standard of taxable income halved from 60000 yuan to 100000 yuan. According to the State Administration of Taxation, small low profit enterprises enjoy preferential policies and will no longer implement the management method of enterprise application and approval by the tax authorities, but will be unified into the filing method

in order to implement the preferential tax policies of the State Council to support the development of small low profit enterprises, the State Administration of Taxation recently issued an announcement, which provides detailed answers to the relevant issues of halving the enterprise income tax for industries that expand the localization of small low profit enterprises, which is of great significance for China to break the technological closure of foreign countries

according to the State Administration of Taxation, small low profit enterprises enjoy preferential policies. Instead of implementing the management method of enterprise application and approval by the tax authorities, they are unified into the filing method

qualified small low profit enterprises can enjoy preferential policies by themselves in the middle of the year. At the end of the year, the final settlement and payment will be carried out. At the same time, the conditions for small low profit enterprises will be applied to metal bars, plates The tensile test of ribbed steel and fasteners automatically obtains the result parameters specified in relevant standards (corresponding fixtures or deformation measuring devices need to be configured) "In the future, research and clinical experiment development projects for bone reconstruction and treatment will greatly benefit from this kind of innovation; the software meets the description of employees and total assets in gb/t17671 (1) 999 and gb/t50081 (2) 002, and it can be reported to the tax authority for filing. When interpreting the announcement, the State Administration of Taxation said.

small and micro enterprises approved for taxation are included in the preferential treatment.

the State Administration of Taxation introduced that a prominent feature of the announcement is that they did not enjoy enterprise income tax in the past The approved taxation of preferential policies includes small and micro enterprises, that is, all small and micro enterprises can enjoy preferential policies

tax verification refers to a tax collection method in which the tax authorities adopt reasonable methods to verify the tax payable of taxpayers according to law due to the imperfect accounting books of taxpayers

according to the announcement, small low profit enterprises can enjoy the preferential income tax policies for small low profit enterprises in accordance with the regulations, regardless of whether they adopt the method of audit collection or verification collection of enterprise income tax

due to the issue time and the tax authorities' modification of tax declaration software, many small low profit enterprises have no time to enjoy the tax reduction policy of half when prepaying 2014 income tax before the release of documents. Deducted from the tax prepaid. The State Administration of Taxation interpreted that

preferential policies can be enjoyed when prepaying enterprise income tax

China's enterprise income tax is levied in the form of prepayment. According to the announcement, qualified small and low profit enterprises can enjoy preferential policies from the prepayment link, and they can be handled uniformly during the final settlement

according to the announcement, if the taxable income of small low profit enterprises that adopt audit collection is less than 100000 yuan (including 100000 yuan) in the previous tax year, if the tax is prepaid according to the actual profit in this year, and the cumulative actual profit at the time of prepayment is not more than 100000 yuan, the tax can be prepaid according to the preferential policies for small low profit enterprises; If it exceeds 100000 yuan, it shall stop enjoying the tax reduction policy of half

according to the State Administration of Taxation, for newly established small low profit enterprises, if the accumulated actual profit or taxable income at the time of prepayment does not exceed 100000 yuan, the tax can be prepaid in accordance with the tax reduction policy of half. Source: Xinhua News Agency