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发布日期 2014年04月18日 来源 国家税务总局办公厅. 近日,国家税务总局印发了 关于扩大小型微利企业减半征收企业所得税范围有关问题的公告 国家税务总局公告2014年第23号,以下简称 公告。 据此,财政部、国家税务总局印发了 关于小型微利企业所得税优惠政策有关问题的通知 财税[2014]34号 ,明确了优惠政策的规定。 一 采取查账征收的小型微利企业,上一纳税年度应纳税所得额低于10万元 含10万元 的,如果本年度采取按实际利润额预缴税款,其预缴时累计实际利润额不超过10万元的,可以按照小型微利企业优惠政策预缴税款 超过10万元的,应停止享受其中的减半征税政策。 二 采取定率征收的小型微利企业,上一纳税年度应纳税所得额低于10万元 含10万元 的,其预缴时累计实际利润额不超过10万元的,可以按照小型微利企业优惠预缴税款 超过10万元的,不享受其中的减半征税政策。 电话 0311-87028966 邮箱 wantongtax@126.com 地址 石家庄市桥西区永安街46号金裕商务903室.
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划时代的 营改增 政策重磅来袭,全面实施 营改增 标志着中国增值税进入了新的时代,营业税从此退出历史舞台 增值税与营业税相比,无论是征税方式、会计核算还是管理制度等都更加复杂,过渡期间如何降低自己的涉税风险、如何做好未来的税收筹划,如何与税务机关有效的沟通,等等诸多事项摆在纳税人面前,本所即日起全面接洽 营改增 咨询业务 咨询热线 0311-87028966 13383295180. 电话 0311-87028966 邮箱 wantongtax@126.com 地址 石家庄市桥西区永安街46号金裕商务903室.
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