The Ministry Of Finance Should Further Expand The Preferential Scope Of Income Tax For Small And Micro Enterprises.

The Ministry of Finance website issued a notice on further expanding the scope of preferential tax policies for small and small enterprises in September 2nd.

The following is the notification text.

Notice on further expanding the scope of preferential tax policies for small and small enterprises

Finance and taxation [2015]99

The financial offices (bureaus), the state taxation bureaus and the local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning shall be the financial bureaus of the Xinjiang production and Construction Corps.

In order to further play the positive role of small profit enterprises in promoting economic development and promoting social employment, and with the approval of the State Council, we hereby notify the following policies:

1. From October 1, 2015 to December 31, 2017, the small profit enterprises with annual taxable income ranging from 200 thousand yuan to 300 thousand yuan (including 300 thousand yuan) were reduced to 50% of the taxable income, and the enterprise income tax was paid at 20% tax rate.

The small profit enterprise mentioned in the preceding paragraph refers to a small profit enterprise that is in conformity with the provisions of the enterprise income tax law of the People's Republic of China and its implementing regulations.

Two, in order to link up the preferential tax policies for small and small profit enterprises, and further facilitate accounting, the income from October 1, 2015 to December 2015 of the small profit enterprises specified in this Circular shall be calculated according to the proportion of the number of business months after October 1, 2015 for the 2015 months of operation in the year 2015.

Three, the Ministry of Finance and the State Administration of Taxation's notice on small and small enterprise income tax preferential policies (fiscal 34 [2015]) continues to be implemented.

Four, all levels of finance, Tax department In strict accordance with the provisions of this circular, we should do a good job of publicity and counselling for the preferential policies of enterprise income tax with small profits. Favoured policy Put in place.

From October 1st to December 31, 2017 of 2015, the small profits of enterprises with annual taxable income ranging from 200 thousand yuan to 300 thousand yuan (including 300 thousand yuan) were reduced by 50%. Taxable income The company pays corporate income tax at a rate of 20%.

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A series of economic data released by the National Bureau of statistics during the period from September 9th to September 12th will be postponed accordingly in from September 3rd to 5th.

According to the insiders, although the statistics of local data should not be affected by the adjustment in Beijing, according to the usual practice, all regions should be released on the one or two day after the release of the National Bureau of statistics.

The release time of the consumer price index (CPI) and the industrial producer price index (PPI) in August was postponed from 9:30 a.m. to 9:30 a.m. in the morning. The August August industrial production data, fixed assets investment (excluding farmer households) data, private fixed assets investment data, real estate development and sales data and the total retail sales volume of social consumer goods were released from September 12th to September 13th afternoon.

The statistics released by the National Bureau of statistics will remain unchanged for other indicators in August. It is not clear whether the release time of local data of local statistical offices is delayed by the time released by the National Bureau of statistics.