| 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 | | 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 |
| (Announcement No. 40 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第40号） |
| In accordance with the Implementing Regulation for the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Implementing Regulation"), the Notice of the Ministry of Finance and the State Administration of Taxation on Further Expanding the Scope of Preferential Income Tax Policies for Small Low-Profit Enterprises (No. 77 [2018], Ministry of Finance), and other provisions, the following collection administration issues concerning the preferential income tax policies for small low-profit enterprises are hereby announced: | | 根据《中华人民共和国企业所得税法实施条例》（以下简称《企业所得税法实施条例》）、《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》（财税〔2018〕77号）等规定，现就小型微利企业所得税优惠政策有关征管问题公告如下： |
| I. From January 1, 2018, to December 31, 2020, an eligible small low-profit enterprise whose annual taxable income is not more than 1 million yuan whether on an actual or deemed basis may enjoy the policy prescribed in Document No. 77 [2018] of the Ministry of Finance: its income is included in its taxable income at the reduced rate of 50%, with the applicable enterprise income tax rate of 20% (hereinafter referred to as the "half reduction tax collection policy"). | | 一、自2018年1月1日至2020年12月31日，符合条件的小型微利企业，无论采取查账征收方式还是核定征收方式，其年应纳税所得额低于100万元（含100万元，下同）的，均可以享受财税〔2018〕77号文件规定的所得减按50%计入应纳税所得额，按20%的税率计算缴纳企业所得税的政策（以下简称“减半征税政策”）。 |
The eligible small low-profit enterprise as mentioned in the preceding paragraph refers to an enterprise that meets the conditions set out in Article 92 of the Implementing Regulation or in Document No. 77 [2018] of the Ministry of Finance.
．．．．．． | | 前款所述符合条件的小型微利企业是指符合《企业所得税法实施条例》第九十二条或者财税〔2018〕77号文件规定条件的企业。
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