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Notice of the Ministry of Finance and the State Administration of Taxation on Further Expanding the Scope of Preferential Income Tax Policies Regarding Small Low-Profit Enterprises (2018) [Expired]
财政部、税务总局关于进一步扩大小型微利企业所得税优惠政策范围的通知(2018) [失效]
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Notice of the Ministry of Finance and the State Administration of Taxation on Further Expanding the Scope of Preferential Income Tax Policies Regarding Small Low-Profit Enterprises 财政部、税务总局关于进一步扩大小型微利企业所得税优惠政策范围的通知
(No. 77 [2018] of the Ministry of Finance) (财税〔2018〕77号)

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Finance Bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局),国家税务总局各省、自治区、直辖市、计划单列市税务局,新疆生产建设兵团财政局:
For the purpose of providing more support for the development of small low-profit enterprises, you are hereby notified of the following income tax policies regarding small low-profit enterprises: 为进一步支持小型微利企业发展,现就小型微利企业所得税政策通知如下:
I. From January 1, 2018, to December 31, 2020, the upper limit of the annual taxable income of a small low-profit enterprise shall be raised from 500,000 yuan to 1 million yuan, and the income of a small low-profit enterprise with an annual taxable income of 1 million yuan or less shall be included in its taxable income at the reduced rate of 50%, with the applicable enterprise income tax rate of 20%.   一、自2018年1月1日至2020年12月31日,将小型微利企业的年应纳税所得额上限由50万元提高至100万元,对年应纳税所得额低于100万元(含100万元)的小型微利企业,其所得减按50%计入应纳税所得额,按20%的税率缴纳企业所得税。
The term “small low-profit enterprise” in the preceding paragraph means an enterprise that is engaged in any industry not restricted or prohibited by the state and meets the following conditions:
......
 前款所称小型微利企业,是指从事国家非限制和禁止行业,并符合下列条件的企业:
......

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