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2017
06-09
国家税务总局:关于贯彻落实扩大小型微利企业所得税优惠
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国家税务总局

关于贯彻落实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2017年第23号

 

  genju《zhonghuarenmingongheguoqiyesuodeshuifashishitiaoli》(yixiajiancheng《qiyesuodeshuifashishitiaoli》)、《caizhengbu shuiwuzongjuguanyukuodaxiaoxingweiliqiyesuodeshuiyouhuizhengcefanweidetongzhi》(caishui〔2017〕43hao)dengguiding,xianjiuxiaoxingweiliqiyesuodeshuiyouhuizhengceyouguanzhengguanwentigonggaoruxia:

  

  yi、zi2017nian1yue1rizhi2019nian12yue31ri,fuhetiaojiandexiaoxingweiliqiye,wuluncaiquchazhangzhengshoufangshihaishihedingzhengshoufangshi,qinianyingnashuisuodeediyu50wanyuan(han50wanyuan,xiatong)de,junkeyixiangshoucaishui〔2017〕43haowenjianguidingdeqisuodejianan50%jiruyingnashuisuodee,an20%deshuilvjiaonaqiyesuodeshuidezhengce(yixiajiancheng“jianbanzhengshuizhengce”)。

  

  qiankuansuoshufuhetiaojiandexiaoxingweiliqiyeshizhifuhe《qiyesuodeshuifashishitiaoli》dijiushiertiaohuozhecaishui〔2017〕43haowenjianguidingtiaojiandeqiye。

  

  qiyebenniandudi1jiduyujiaoqiyesuodeshuishi,ruweiwanchengshangyinashuinianduhuisuanqingjiao,wufapanduanshangyinashuiniandushifoufuhexiaoxingweiliqiyetiaojiande,kezananqiyeshangyinashuiniandudi4jidudeyujiaoshenbaoqingkuangpanbie。

  

  er、fuhetiaojiandexiaoxingweiliqiye,zaiyujiaohenianduhuisuanqingjiaoqiyesuodeshuishi,tongguotianxienashuishenbaobiaodexiangguanneirong,jikexiangshoujianbanzhengshuizhengce,wuxujinxingzhuanxiangbeian。

  

  san、fuhetiaojiandexiaoxingweiliqiye,tongyishixinganjiduyujiaoqiyesuodeshui。

  

  si、bennianduqiyeyujiaoqiyesuodeshuishi,anzhaoyixiaguidingxiangshoujianbanzhengshuizhengce:

  

  (yi)chazhangzhengshouqiye。shangyinashuinianduweifuhetiaojiandexiaoxingweiliqiye,fenbieanzhaoyixiaguidingchuli:

  

  1.anzhaoshijiliruneyujiaode,yujiaoshileijishijilirunbuchaoguo50wanyuande,keyixiangshoujianbanzhengshuizhengce;

  

  2.anzhaoshangyinashuinianduyingnashuisuodeepingjuneyujiaode,yujiaoshikeyixiangshoujianbanzhengshuizhengce。

  

  (er)dinglvzhengshouqiye。shangyinashuinianduweifuhetiaojiandexiaoxingweiliqiye,yujiaoshileijiyingnashuisuodeebuchaoguo50wanyuande,keyixiangshoujianbanzhengshuizhengce。

  

  (san)dingezhengshouqiye。genjujianbanzhengshuizhengceguidingxuyaodiaojiandingede,youzhuguanshuiwujiguananzhaochengxudiaozheng,yizhaoyuanbanfazhengshou。

  

  (si)shangyinashuinianduweibufuhexiaoxingweiliqiyetiaojiandeqiye,yujibenniandufuhetiaojiande,yujiaoshileijishijilirunhuoyingnashuisuodeebuchaoguo50wanyuande,keyixiangshoujianbanzhengshuizhengce。

  

  (wu)bennianduxinchenglideqiye,yujibenniandufuhexiaoxingweiliqiyetiaojiande,yujiaoshileijishijilirunhuoyingnashuisuodeebuchaoguo50wanyuande,keyixiangshoujianbanzhengshuizhengce。

  

  wu、qiyeyujiaoshixiangshoulejianbanzhengshuizhengce,nianduhuisuanqingjiaoshibufuhexiaoxingweiliqiyetiaojiande,yingdanganzhaoguidingbujiaoshuikuan。

  

  liu、anzhaobengonggaoguidingxiaoxingweiliqiye2017niandudi1jiduyujiaoshiyingxiangshouweixiangshoujianbanzhengshuizhengceerduoyujiaodeqiyesuodeshui,zaiyihoujiduyingyujiaodeqiyesuodeshuishuikuanzhongdijian。

  

  qi、《guojiashuiwuzongjuguanyufabu〈zhonghuarenmingongheguoqiyesuodeshuiyue(ji)duyujiaonashuishenbaobiao(2015nianban)dengbaobiao〉degonggao》(guojiashuiwuzongjugonggao2015niandi31hao)fujian2《zhonghuarenmingongheguoqiyesuodeshuiyue(ji)duhenianduyujiaonashuishenbaobiao(blei,2015nianban)》tianbaoshuomingdisantiaodi(wu)xiangzhong“hedingdingezhengshounashuiren,huansuanyingnashuisuodeedayu30wandetian‘fou’”xiugaiwei“hedingdingezhengshounashuiren,huansuanyingnashuisuodeedayu50wanyuandetian‘fou’”。

  

  ba、《guojiashuiwuzongjuguanyuguancheluoshijinyibukuodaxiaoxingweiliqiyejianbanzhengshouqiyesuodeshuifanweiyouguanwentidegonggao》(guojiashuiwuzongjugonggao2015niandi61hao)zai2016nianduqiyesuodeshuihuisuanqingjiaojieshuhoufeizhi。

  

  特此公告。

  

  国家税务总局

  2017年6月7日

 

 

关于

《国家税务总局关于贯彻落实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》的解读

 

  weijinyibuzhichixiaoxingweiliqiyefazhan,chixutuidongshitijingjijiangchengbenzenghoujing,jinri,guojiashuiwuzongjuyinfale《guanyuguancheluoshikuodaxiaoxingweiliqiyesuodeshuiyouhuizhengcefanweiyouguanzhengguanwentidegonggao》(yixiajiancheng《gonggao》)。xianjieduruxia:

  

  一、《公告》出台的主要背景是什么?

  

  dangqian,woguojingjifazhanchuzaipapoguokandeguanjianjieduan,jianshuijiangfei、kuodazhengceyouhuimian、chixujifaweiguanzhutihuoli,youliyuwenzengzhang、cugaige、diaojiegou、huiminsheng、fangfengxian,baochijingjidepingwenjiankangfazhanheshehuidehexiewending。2017nian《yaboshoujibandenglujiemiangongzuobaogao》tichu,yao“duocuobingjujiangchengben”he“qianfangbaijishijiegouxingjianshuiliduhexiaoyingjinyibuxianxian”。4yue19ri,guowuyuanchangwuhuiyijuedingkuodaxiangshouqiyesuodeshuiyouhuidexiaoxingweiliqiyefanwei,2017nian6yue,caizhengbu、shuiwuzongjulianhefabule《guanyukuodaxiaoxingweiliqiyesuodeshuiyouhuizhengcefanweidetongzhi》(caishui〔2017〕43hao),zi2017nian1yue1rizhi2019nian12yue31ri,jiangxiaoxingweiliqiyenianyingnashuisuodeeshangxianyou30wanyuantigaodao50wanyuan,fuhezheiyitiaojiandexiaoxingweiliqiyesuodeshuijianbanjisuanyingnashuisuodee,bingan20%youhuishuilvjiaonaqiyesuodeshui(yixiajiancheng“jianbanzhengshuizhengce”)。zheishijianbanzhengshuizhengcefanweicongnianyingnashuisuodeebuchaoguo3wanyuan、6wanyuan、10wanyuan、20wanyuan、30wanyuanhoudeyouyicitigao。weilejijiguancheluoshiguowuyuanzhongdajuecebushu,quebaoguangdaqiyenenggoujishi、zhunquexiangshoujianbanzhengshuizhengce,shuiwuzongjuzhidingleben《gonggao》。

  

  二、本次扩大小型微利企业所得税优惠政策范围,哪些纳税人将从中受益?

  

  genjucaishui〔2017〕43haowenjianguiding,zi2017nian1yue1rizhi2019nian12yue31ri,kuodaxiangshouqiyesuodeshuiyouhuidexiaoxingweiliqiyefanwei,zhuyaotixianzaiduixiaoxingweiliqiye“nianduyingnashuisuodee”biaozhundetigao。yinci,nianyingnashuisuodeezai30wanyuanzhi50wanyuanzhijiandefuhetiaojiandeqiye,shizuidadeshouyiqunti。

  

  三、本次政策调整后,按照核定征收方式缴纳企业所得税的企业,是否能够享受减半征税政策?

  

  genju《gonggao》diyitiaoguiding,zhiyaoshifuhetiaojiandexiaoxingweiliqiye,buqufenqiyesuodeshuidezhengshoufangshi,junkeyixiangshoujianbanzhengshuizhengce。yinci,baokuodinglvzhengshouhedingezhengshouzaineideqiyesuodeshuihedingzhengshouqiye,keyixiangshoujianbanzhengshuizhengce。

  

  四、以前年度成立的企业,在预缴享受减半征税政策时,需要判断上一纳税年度是否为符合条件的小型微利企业,2017年度及以后年度如何判断?

  

  genjuguiding,zaiyujiaoshixuyaopanbieshangyinashuiniandushifoufuhexiaoxingweiliqiyetiaojian,2017nianduyingdanganzhaoshuifaguidingtiaojianpanbie;2018niandujiyihounashuiniandu,yingdanganzhaocaishui〔2017〕43haowenjianguidingtiaojianpanbie。

  

  五、企业享受减半征税政策,需要履行什么程序?

  

  genju《guojiashuiwuzongjuguanyufabu〈qiyesuodeshuiyouhuizhengceshixiangbanlibanfa〉degonggao》(guojiashuiwuzongjugonggao2015niandi76hao)dishitiaoheben《gonggao》diertiaoguiding,qiyexiangshouxiaoxingweiliqiyesuodeshuiyouhuizhengcetongguotianxienashuishenbaobiaoxiangguanneirongjike。yinci,fuhetiaojiandexiaoxingweiliqiyewuxujinxingzhuanxiangbeian。

  

  六、上一纳税年度为不符合小型微利企业条件的企业以及本年度新成立的企业,预缴企业所得税时,如何判断享受减半征税政策?

  

  shangyinashuinianduweibufuhexiaoxingweiliqiyetiaojiandeqiye,yujibenniandufuhetiaojiande,yujiaoshileijishijilirunehuoyingnashuisuodeebuchaoguo50wanyuande,keyixiangshoujianbanzhengshuizhengce。“yujibenniandufuhetiaojian”shizhi,qiyeshangyinianduqi“congyerenshu”he“zichanzonge”yijingfuhexiaoxingweiliqiyeguidingtiaojian,danyingnashuisuodeebufuhetiaojian,bennianduyujiaoshi,ruguoshangshulianggetiaojianmeiyoufashengshizhixingbianhua,yujiaoshileijishijilirunehuoyingnashuisuodeebuchaoguo50wanyuande,keyiyuxianxiangshoujianbanzhengshuizhengce。

  

  bennianduxinchenglideqiye,yujibenniandufuhexiaoxingweiliqiyetiaojiande,yujiaoshileijishijilirunehuoyingnashuisuodeebuchaoguo50wanyuande,keyixiangshoujianbanzhengshuizhengce。“yujibenniandufuhexiaoxingweiliqiyetiaojian”shizhi,qiyebennianduqi“congyerenshu”he“zichanzonge”yujikeyifuhexiaoxingweiliqiyeguidingtiaojian,bennianduyujiaoshi,leijishijilirunehuoyingnashuisuodeebuchaoguo50wanyuande,keyiyuxianxiangshoujianbanzhengshuizhengce。

  

  七、《公告》实施后,符合条件的小型微利企业2017年度第1季度预缴时,应享受未享受减半征税政策而多预缴的企业所得税如何处理?

  

  cicizhengcediaozhengcong2017nian1yue1rikaishi,youyu2017niandi1jiduyujiaoqiyijingjieshu,fuhetiaojiandexiaoxingweiliqiyezai2017niandudi1jiduyujiaoshi,weinengxiangshoujianbanzhengshuizhengceerduoyujiaodeqiyesuodeshui,zaiyihoujiduqiyeyingyujiaodeqiyesuodeshuishuikuanzhongdijian。

  

  八、执行时间

  

  ben《gonggao》shiguancheluoshicaishui〔2017〕43haowenjiandezhengguanbanfa,qizhixingshijianyuqiyizhi。

 

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