國稅總局優化小微企業稅收征管措施
Date: 2015-03-25
News Type:
為全面落實小微企業稅收新政，國家稅務總局發佈公告明確征管措施，對小微企業管理方式、預繳辦法、匯算清繳、政策銜接等作出具體規定，既便于納稅人享受優惠，又有利於基層稅務部門做好管理服務工作。
2015年1月1日至2017年12月31日，小型微利企業減半徵收企業所得稅的標準由年應納稅所得額10萬元人民幣以下擴大到20萬元人民幣以下，小微企業稅收優惠力度進一步加大。這是2010年來國家第四次擴大減半徵稅政策的實施範圍，加大對小微企業的扶持力度。此次公告明確提出，稅務部門要繼續執行好核定徵收企業與查帳徵收企業同樣享受減半徵收優惠的政策，擴大稅收優惠政策的覆蓋面。同時，進一步降低企業預繳時享受稅收優惠的門檻，即使上一年度不符合小微企業條件，企業根據本年度生產經營情況，預計本年度符合的，在季度（月份）預繳企業所得稅時，也可以自行享受小型微利企業所得稅優惠。
公告還簡化了小微企業享受稅收優惠的備案手續，納稅人通過填報申報表相關欄次履行備案手續，不再專門備案，進一步減輕小微企業辦稅負擔。(新聞來源：中國經濟網)
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