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Announcement of the State Administration of Taxation on Issues Concerning the Implementation of the Inclusive Income Tax Deduction and Exemption Policies for Small Low-Profit Enterprises [Effective]
国家税务总局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 [现行有效]
【法宝引证码】

Announcement of the State Administration of Taxation on Issues Concerning the Implementation of the Inclusive Income Tax Deduction and Exemption Policies for Small Low-Profit Enterprises 

国家税务总局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

(Announcement No. 2 [2019] of the State Administration of Taxation) (国家税务总局公告2019年第2号)

In accordance with the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the Notice by the Ministry of Finance and State Administration of Taxation of Implementing the Inclusive Tax Deduction and Exemption Policies for  HYPERLINK "http://en.pkulaw.cn/display.aspx?id=2c29ff2dc3955841bdfb&lib=law&SearchKeyword=&SearchCKeyword=%d0%a1%ce%a2%c6%f3%d2%b5" \t "_blank" Micro and Small Enterprises(No. 13 [2019], Ministry of Finance, hereinafter referred to as the “Notice”) and other provisions, the issues concerning the inclusive income tax deduction and exemption policies for small low-profit enterprises are hereby announced as follows: 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:
I. During the period from January 1, 2019, to December 31, 2021, the annual taxable income of a small low-profit enterprise that is not more than 1 million yuan shall be included in its taxable income at the reduced rate of 25%, with the applicable enterprise income tax rate of 20%; and the annual taxable income that is not less than 1 million yuan nor more than 3 million yuan shall be included in its taxable income at the reduced rate of 50%, with the applicable enterprise income tax rate of 20%.   一、自2019年1月1日至2021年12月31日,对小型微利企业年应纳税所得额不超过100万元的部分,减按25%计入应纳税所得额,按20%的税率缴纳企业所得税;对年应纳税所得额超过100万元但不超过300万元的部分,减按50%计入应纳税所得额,按20%的税率缴纳企业所得税。
A small low-profit enterprise, whether paying enterprise income tax on an actual basis or on a deemed basis, may enjoy the aforesaid preferential policies. 小型微利企业无论按查账征收方式或核定征收方式缴纳企业所得税,均可享受上述优惠政策。
II. For the purpose of this Announcement, a “small low-profit enterprise” means an enterprise that engages in any industry not restricted or prohibited by the state and concurrently meets three conditions, that is, its annual taxable amount is not more than 3 million yuan, the number of its employees is not more than 300, and its total assets do not exceed 50 million yuan.   二、本公告所称小型微利企业是指从事国家非限制和禁止行业,且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业。
III. All eligible small low-profit enterprises shall prepay enterprise income tax on a quarterly basis.   三、小型微利企业所得税统一实行按季度预缴。
When a small low-profit enterprise prepays enterprise income tax, the indicators of the total assets of the small low-profit enterprise, the number of its employees, and the amount of its annual taxable income shall be judged temporarily based on the circumstances until the end of the current period for the filing of returns in the current year. As for the indicators of the amount of total assets and the number of employees thereof, the quarterly average until the end of the current period for the filing of returns shall be calculated based on the calculation formula for “annual quarterly average” in Article 2 of the Notice; and the indicator of the amount of annual taxable income shall be judged temporarily based on the standard of not more than 3 million yuan until the end of the current period for the filing of returns. 预缴企业所得税时,小型微利企业的资产总额、从业人数、年度应纳税所得额指标,暂按当年度截至本期申报所属期末的情况进行判断。其中,资产总额、从业人数指标比照《通知》第二条中“全年季度平均值”的计算公式,计算截至本期申报所属期末的季度平均值;年度应纳税所得额指标暂按截至本期申报所属期末不超过300万元的标准判断。
IV. Where an enterprise that is originally not eligible as a small low-profit enterprise is judged eligible as a small low-profit enterprise according to the provisions of Article 3 of this Announcement when prepaying enterprise income tax in the middle of a year, it shall conduct calculation for the enjoyment of the income tax deduction and exemption policies for small low-profit enterprises based on the cumulative amount until the end of the current period for the filing of returns. The enterprise income taxes over-prepaid for not being eligible as a small low-profit enterprise during the previous periods in the current year may be credited against enterprise income taxes that shall be prepaid in the following quarters.   四、原不符合小型微利企业条件的企业,在年度中间预缴企业所得税时,按本公告第三条规定判断符合小型微利企业条件的,应按照截至本期申报所属期末累计情况计算享受小型微利企业所得税减免政策。当年度此前期间因不符合小型微利企业条件而多预缴的企业所得税税款,可在以后季度应预缴的企业所得税税款中抵减。
Where an enterprise that prepays enterprise income tax on a monthly basis is judged eligible as a small low-profit enterprise according to the provisions of Article 3 of this Announcement when filing prepayment returns in April, July and October of the current year, the mode of filing prepayment returns shall be adjusted to filing on a quarterly basis from the next period for filing prepayment returns, which shall not be changed within the current year once adjusted. 按月度预缴企业所得税的企业,在当年度4月、7月、10月预缴申报时,如果按照本公告第三条规定判断符合小型微利企业条件的,下一个预缴申报期起调整为按季度预缴申报,一经调整,当年度内不再变更。
V. A small low-profit enterprise may enjoy the enterprise income tax reduction and exemption policies for small low-profit enterprises by entering the relevant contents in the Tax Return when prepaying enterprise income tax and filing an enterprise income tax return on a consolidated basis.   五、小型微利企业在预缴和汇算清缴企业所得税时,通过填写纳税申报表相关内容,即可享受小型微利企业所得税减免政策。
VI. Where the fixed amount for an enterprise taxed on a deemed taxable income basis needs to be reduced according to the provisions of policies on the enterprise income tax reduction and exemption policies for small low-profit enterprises, the tax authority shall make adjustment under the relevant procedures, and notify the adjustments to enterprise in a timely manner.   六、实行核定应纳所得税额征收的企业,根据小型微利企业所得税减免政策规定需要调减定额的,由主管税务机关按照程序调整,并及时将调整情况告知企业。
VII. When an enterprise has enjoyed the enterprise income tax reduction and exemption policies for small low-profit enterprises when prepaying enterprise income tax, and does not comply with the provisions of Article 2 of the Notice when filing an enterprise income tax return on a consolidated basis, it shall pay enterprise income tax in arrears as required.   七、企业预缴企业所得税时已享受小型微利企业所得税减免政策,汇算清缴企业所得税时不符合《通知》第二条规定的,应当按照规定补缴企业所得税税款。
VIII. The Announcement of the State Administration of Taxation Regarding the Collection Administration Issues in the Implementation of Further Expanding the Scope of Preferential Income Tax Policies for Small Low-Profit Enterprises (Announcement No. 40 [2018], SAT) shall be repealed upon completion of the filing of consolidated enterprise income tax returns for the year of 2018.   八、《国家税务总局关于贯彻落实进一步扩大小型微利企业所得税优惠政策范围有关征管问题的公告》(国家税务总局公告2018年第40号)在2018年度企业所得税汇算清缴结束后废止。
 特此公告。
State Administration of Taxation 国家税务总局
January 18, 2019爬数据可耻 2019年1月18日
     
     
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