小微企業：稅收優惠範圍將擴大
Date: 2014-04-09
News Type:
從財政部獲悉，為了進一步支援小型微利企業發展，經國務院批准，財經部就小型微利企業所得稅政策發佈通知：一、自2014年1月1日至2016年12月31日，對年應納稅所得額低於RMB10萬元（含RMB10萬元）的小型微利企業，其所得減按50%計入應納稅所得額，按20%的稅率繳納企業所得稅。二、通知所稱小型微利企業，是指符合《中華人民共和國企業所得稅法》及其實施條例以及相關稅收政策規定的小型微利企業。(來源：泉州晚報)
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