Tax favorable policies raised to ¥500,000 小微企业所得税优惠范围扩大至50万元

摘要: 财政部、国家税务总局7日发布通知,明确扩大小型微利企业所得税优惠政策范围的有关政策, Taxable Income tax for favorable policies raised to ¥500,000

 财政部、国家税务总局7日发布通知,明确扩大小型微利企业所得税优惠政策范围的有关政策,以进一步支持小型微利企业发展。

On June 7, the Ministry of Finance (MOF) and the State Administration of Taxation (SAT) of China introduced some preferential policies concerning income tax for small-and micro-sized low-profit enterprises, a step to further facilitate their development.

  

  前段时间召开的国务院常务会议决定推出6项减税措施,其中就包括扩大享受企业所得税优惠的小型微利企业范围。此次两部门发文作了具体部署。

Previously, 6 tax reduction policies were decided in an executive meeting of the State Council, including enlarging the coverage scope of small- and micro-sized low-profit enterprises benefiting from tax reduction policies. Specific arrangements were made by MOF andSAT accordingly in this notice.

  

  通知明确,自2017年1月1日至2019年12月31日,将小型微利企业的年应纳税所得额上限由30万元提高至50万元,对年应纳税所得额低于50万元(含50万元)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。

Specifically, from January 1, 2017 to December 31, 2019, the ceiling of annual taxable income of small- and micro-sized low-profit companies is raised to rmb500,000 from rmb300,000. For those companies whose annual taxable income is no more than rmb500,000 (inclusive), their amount of actual taxable income can be decreased to 50% of the original figure, with a tax rate of 20%.

  

  通知规定,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:工业企业,年度应纳税所得额不超过50万元,从业人数不超过100人,资产总额不超过3000万元;其他企业,年度应纳税所得额不超过50万元,从业人数不超过80人,资产总额不超过1000万元。

According to theintroduction, the small- and micro-sized low-profit enterprises refer to those legal industrial enterprises that fit to the following requirements:

1. Annual taxable income < ¥500,000

2. Numbers ofemployee <=100

3. Total asset<= ¥30,000,000;


As for other companies, the standards are:

1. Annual taxable income < ¥500,000

2. Numbers of employee <=80

3. Total asset<= ¥10,000,000

  

  两部门要求,各级财政、税务部门要积极做好小型微利企业所得税优惠政策的宣传辅导工作,确保优惠政策落实到位。

MOF and SAT require that finance and tax departments at all levels must actively publicize the preferential policies and offer necessary tutoring to those qualified companies, to make sure the implementation of the policies.

  

  据国家税务总局所得税司负责人介绍,近年来,党中央、国务院对小微企业税收政策进行了多次调整,逐步将减半征税标准从年应纳税所得额上限6万元提高至10万元、20万元和30万元,到此次再度提升到50万元,体现了对小微企业的重视和支持。

According to adirector of the Income Tax Division of SAT, Recent years have been witnessing several tax adjustments for small- and micro-sized enterprises made by the CPCCentral Committee and the State Council. The ceiling of annual taxable income that is allowed to be paid half has been raised from previous RMB60,000 to RMB100,000, RMB200,000, RMB300,000, and finally to current RMB500,000, a sign that the government attaches importance to and supports the development of small- andmicro-sized companies.

  

  “小微企业多是劳动密集型行业,是稳定国家经济和保障民生的重要载体。2012年至2016年,约有1500万户次小型微利企业享受了税收优惠,减免所得税近700亿元,近3年来的减免税额平均年增长率达38%。这些政策的出台会进一步增强国内企业特别是小微企业的信心,产生积极的经济效应和社会效应。”该负责人表示。

"These enterprises, mostly labor-intensive ones, are playing important roles in stabilizing national economic growth and securing peoples well-being. From 2012 to 2016, the number of times of implementing tax preferential policies for small- and micro-sizedcompanies reached around 15 million, with a reduced income tax nearly RMB70 billion. Besides, the recent three years have seen anaverage annual growth of 38% in the tax reduction. In this context, the issuance of the new policies this time is expected to further reinforce the confidence of domestic enterprises, particularly small ones, and to produce positive economicand social gains," said the official. 




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