小微企业应纳税所得额是低于20万还是低于30万按减半征收？

呵呵 追问

2016-07-29 15:08

哪个公告？老师

邹老师 解答

2016-07-29 15:00

<p>你好，是30万 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</p>

邹老师 解答

2016-07-29 15:04

<p style="margin-top:10px;margin-bottom:0;text-align:justify;text-justify:inter-ideograph;line-height:24px"><span style=";font-family:Arial;font-size:19px">自<span style="font-family:Arial">2015</span><span style="font-family:宋体">年</span><span style="font-family:Arial">1</span><span style="font-family:宋体">月</span><span style="font-family:Arial">1</span><span style="font-family:宋体">日至</span><span style="font-family:Arial">2017</span><span style="font-family:宋体">年</span><span style="font-family:Arial">12</span><span style="font-family:宋体">月</span><span style="font-family:Arial">31</span><span style="font-family:宋体">日，对年应纳税所得额低于</span><span style="font-family:Arial">20</span><span style="font-family:宋体">万元</span><span style="font-family:Arial">(</span><span style="font-family:宋体">含</span><span style="font-family:Arial">20</span><span style="font-family:宋体">万元</span><span style="font-family:Arial">)</span><span style="font-family:宋体">的小型微利企业，其所得减按</span><span style="font-family:Arial">50%</span><span style="font-family:宋体">计入应纳税所得额，按</span><span style="font-family:Arial">20%</span><span style="font-family:宋体">的税率缴纳企业所得税</span></span><span style=";font-family:宋体;font-size:19px">（实际税率为<span style="font-family:Arial">10%</span><span style="font-family:宋体">）</span></span><span style=";font-family:Arial;font-size:19px">。对年应纳税所得额</span><span style=";font-family:宋体;font-size:19px">大于<span style="font-family:Arial">20</span><span style="font-family:宋体">万小于</span><span style="font-family:Arial">30</span><span style="font-family:宋体">万</span></span><span style=";font-family:Arial;font-size:19px">的小型微利企业，按<span style="font-family:Arial">20%</span><span style="font-family:宋体">的税率缴纳企业所得税。</span></span></p><p>你好，是这个，不好意思</p>

邹老师 解答

2016-07-29 15:11

<p>你好，公告号我不记得了，你可以到税务总局的网站查询一下</p>