法律新闻

NEWS LETTER

《食品生产许可管理办法》和《食品经营许可管理办法》出台

The Administrative Measures for Food Production Licensing and the Administrative Measures for Food Operation Licensing released


Recently, the executive meeting of the China Food and Drug Administration has adopted the Administrative Measures for Food Production Licensing and the Administrative Measures for Food Operation Licensing (the "Two Measures"). Two Measures both take effect from October 1, 2015.
 
According to the Two Measures, the food circulation license and the catering service license shall be integrated as the food operation license; the food additive production license shall be included in the Administrative Measures for Food Production Licensing. One food production license is issued to one company and one food operation license is issued for one place. The Two Measures specify that a special food producer shall submit the corresponding production quality management system documents and product registration and filing documents besides having licensing conditions for common food. 
9月2日,财政部、国税总局下发《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》(以下简称《通知》)。
 
 

  
《通知》规定,自2015年10月1日起至2017年12月31日,对年应纳税所得额在20万元到30万元(含30万元)之间的小型微利企业,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。小型微利企业是指符合《中华人民共和国企业所得税法》及其实施条例规定的小型微利企业。另外,《通知》明确,小型微利企业其2015年10月1日至2015年12月31日间的所得,按2015年10月1日后的经营月份数占其2015年度经营月份数的比例计算。