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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。
