法律新闻

NEWS LETTER

进一步扩大小型微利企业所得税优惠政策范围

Scope of Preferential Income Tax Policies for Small Low-profit Enterprises is Further Expanded


On September 2, the Ministry of Finance and the State Administration of Taxation released the Circular on Further Expanding the Scope of Preferential Income Tax Policies for Small Low-profit Enterprises (the "Circular").
 
According to the Circular, from October 1, 2015 to December 31, 2017, for small low-profit enterprises whose annual taxable income is between CNY200,000 and CNY300,000 (inclusive), 50% of their income will be the taxable income, and the tax shall be charged at the rate of 20%. Small Low-profit enterprises refer to the small enterprises with low profits as specified in the Enterprise Income Tax Law of the PRC and its implementing regulations. In addition, the Circular specifies that income of small low-profit enterprises obtained during the period from October 1, 2015 to December 31, 2015 will be included into the taxable income based on the proportion of the number of business operation months after October 1, 2015 in the annual number of business operation months in 2015.

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。