Detailed expansion of small and micro enterprises official corporate income tax related issues

Reporter on the 19th learned from the State Administration of Taxation, the State Council for the implementation of small-scale enterprises to support the development of tax incentives, the State Administration of Taxation recently issued a notice, the expansion of small-scale enterprises corporate income tax issues related to the detailed answers .

tax benefits without waiting for approval

To further support the development of small-scale enterprises, the State Council recently decided to Inexpensive MLB Jerseys expand the scope of corporate income tax in half, the taxable amount will be halved from $ 60,000 standard increased to 10 million.

SAT introduced, small-scale enterprises enjoy preferential policies no longer apply for the implementation of enterprise management methods approved by the tax authorities, a unified approach to the record.

"qualified small-scale enterprises, in the middle of the year Cheap shirts you can enjoy preferential policies on their own. year-end final settlement, meanwhile, will meet employees and total assets of small low-profit enterprises conditions described, reported that tax authorities can. "SAT said in an interpretation bulletin.

when you Cheap hats can enjoy Cheap customized jerseys the preferential enterprise income tax prepayment

of corporate income tax levied on the use of prepaid way, according to the announcement, in line with the conditions of small-scale enterprises can enjoy preferential policies from the beginning of pre-paid links, and when the final settlement unified treatment.

announcement that take audit collection of small-scale enterprises, the previous tax year taxable income of less than 100,000 yuan (including 10 million), if taken during the year according to the actual amount of advance tax profits, its prepaid When actual accumulated profits not exceeding 10 million, in accordance with small-scale enterprises preferential tax prepayment; more than $ 100,000, shall cease to enjoy tax policies which halved.

SAT introduced a new office for small-scale enterprises, the cumulative prepayment when actual profits or taxable income does not exceed $ 100,000, you can halve the tax advance tax in accordance with the policy.

approved preferential taxation of small and micro enterprises into

SAT introduced a major announcement is the prominent feature of the past do not enjoy preferential corporate income tax approved inclusion of small and micro enterprises, that is, all small and micro enterprises can enjoy preferential.

approved tax, is due to the taxpayer's accounting books is not perfect, by the tax authorities using a reasonable method approved a law levying taxes payable by taxpayers way.

According to the announcement, small-scale enterprises, whether adopted or approved audit corporate income tax levied on the way, who meet the conditions may be required by small-scale enterprises enjoy preferential income tax policy.

When

"Because of the time and the tax authorities issued a document to modify tax return software issues such reasons, many small profit before tax documents released in advance in 2014, too late to enjoy the Cheap football NCAA jerseys halved tax policy in advance of tax credits . "SAT Reading said. (Reporter He Yuxin, Houxue Jing)