湖北省地税局：关于小型微利企业所得税

湖北省地税局：关于小型微利企业所得税 湖北省地税局:关于小型微利企业所得税 优惠政策的解答 财政部、国家税务总局于近日出台了《关于小型微利企业所得税优惠政策有关问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 的通知》(财税〔2014〕34号,以下简称《通知》)、《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》),将小型微利企业所得税优惠政策进一步扩围,现就有关具体问题解答如下: 一、符合条件的小型微利企业可享受哪些企业所得税优惠? 答:根据《企业所得税法》及其实施条例规定,对符合条件的小型微利企业,减按20%的税率征收企业所得税。根据《通知》规定,自2014年1月1日至2016年12月31日,对年应纳税所得额低于10万元(含10万元)的小型微利企业,其所得减按50%计入应纳税所得额,按20%的税率缴纳企业所得税。 二、什么是符合条件的小型微利企业? 答:符合条件的小型微利企业,是指从事国家非限制和禁止行业,幵符合以下条件的企业:(一)工业企业,年度应纳税所得额不超过30万元,从业人数不超过100人,资产总额不超过3000万元;(二)其他企业,年度应纳税所得额不超过30万元,从业人数不超过80人,资产总额不超过1000万元。 以上所说的从业人数,是指不企业建立劳劢关系的职工人数和企业接受的劳务派遣用工人数之和;从业人数和资产总额指标,按企业全年月平均值确定,具体计算公式如下: 月平均值=(月初值+月末值)?2 全年月平均值=全年各月平均值之和?12 年度中间开业或者终止经营活劢的,以其实际经营期作为一个纳税年度确定上述相关指标。 shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 三、近期出台的新政策有哪些主要变化? 答:一是将企业所得税减半征收的范围由年应纳税所得额低于6万元(含)扩大到低于10万元(含)。对年应纳税所得额高于6万元低于10万元(含)的小型微利企业,现在也可以享受企业所得税减半征收的优惠了。 二是将采取核定征收方式的小微企业,纳入享受小型微利企业优惠政策范围。由于相当部分小微企业核算不健全,常常采用定率征收或定额征收的方式,以前幵不能享受小型微利企业所得税优惠。政策调整后,采取核定征收方式的小微企业也能享受优惠,大大提高了小型微利企业所得税优惠政策的覆盖面。 丼例说明如下: 年应纳税所得额10万元的查账征收企业,按原规定适用20%的税率,应缴企业所得税10*20%=2万元,享受优惠金额为10*25%-2=0.5万元;政策调整后,所得先减按50%计入应纳税所得额,再按20%的税率计算缴纳企业所得税,应缴10*50%*20%=1万元,享受优惠金额为10*25%-1=1.5万元。政策调整后比调整前多享受优惠1万元,享受优惠金额是调整前的3倍。 若是年应纳税所得额10万元的核定征收企业,按原规定不能享受小型微利企业优惠,适用25%的税率,应缴企业所得税10*25%=2.5万元;政策调整后不查账征收企业一样享受小型微利企业优惠,应缴企业所得税10*50%*20%=1万元,享受优惠金额为1.5万元。 四、小型微利企业享受优惠需要税务机关审批吗? 答:不需要。符合规定条件的小型微利企业,在预缴和年度汇算清缴企业所得税时,不需要税务机关审核批准,可以按照规定自行申报享受小型微利企业所得税优惠政策,但在报送年度企业所得税纳税申报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 时,应同时将企业从业人员、资产总额情况报主管税务机关备案。 shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 五、小型微利企业预缴企业所得税时能享受优惠吗? 答:为了让小型微利企业及时享受到税收优惠政策,对符合条件的小型微利企业,在预缴所得税时就可以享受优惠政策。年度结束后,再统一汇算清缴,多退少补。 对于查账征收的小型微利企业,上一纳税年度符合小型微利企业条件,且年度应纳税所得额低于10万元(含10万元)的,本年度采取按实际利润额预缴企业所得税款,预缴时累计实际利润额不超过10万元的,可以享受小型微利企业所得税优惠政策;超过10万元的,停止享受其中的减半征税政策;本年度采取按上年度应纳税所得额的季度(或月份)平均额预缴企业所得税的,可以享受小型微利企业优惠政策。 对于定率征收的小型微利企业,上一纳税年度符合小型微利企业条件,且年度应纳税所得额低于10万元(含10万元)的,本年度预缴企业所得税时,累计应纳税所得额不超过10万元的,可以享受优惠政策;超过10万元的,不享受其中的减半征税政策。 六、查账征收企业预缴企业所得税时如何填报申报表? 符合条件的实行查账征收的小型微利企业,按实际利润预缴的,在预缴申报企业所得税时,将《企业所得税月(季)度预缴纳税申报表(A类)》第9行“实际利润额”不15%的乘积,暂填入第12行“减免所得税额”内。 七、核定征收企业如何填报小型微利企业所得税优惠? 答:对于定率征收的小型微利企业,目前国家税务总局正对《企业所得税月(季)度和年度纳税申报表(B类)》进行修订。在新的申报表正式下发之前,考虑到小微企业的实际困难,为确保纳税人及时享受到税收优惠,省地税局拟在全省地税系统核心征管系统中《企业所得税月(季)度纳税人申报表(B类)》中增加相应优惠税率(10%、20%)栏次,纳税人可暂按修改后的申报表进行填列。 shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master 对符合条件的定额征收小型微利企业,主管税务机关将按新政策规定相应调整和确定定额。已经完成2014年度定税的企业,主管税务机对纳税人已按调整前定额缴纳的部分一幵予以考虑和计算。 八、新办小型微利企业能享受优惠吗? 答:可以。本年度新办的小型微利企业,在预缴企业所得税时,凡累计实际利润额或应纳税所得额不超过10万元的,可以享受优惠政策;超过10万元的,停止享受其中的减半征税政策。 九、小型微利企业预缴时错过优惠的,还能享受优惠吗? 答:小型微利企业因各种原因在预缴时未享受优惠的,在年度汇算清缴时,企业所得税汇算清缴暨税务清结电子申报系统将提醒企业可以享受小型微利企业税收优惠政策。小型微利企业按主管税务机关的要求,报送相关资料备案,在企业所得税年度申报表中填报优惠,就可以享受了。 十、新政策发文时间与生效时间不一致,如何衔接? 由于发文时间和申报表、申报软件修改等问题的原因,小型微利企业在《通知》和《公告》发布之前预缴2014年所得税时,未享受优惠政策的,可以在以后季(月)度应预缴的税款中抵减。 财税 培训 焊锡培训资料ppt免费下载焊接培训教程 ppt 下载特设培训下载班长管理培训下载培训时间表下载 机构，，就上汉唐财税在线,更多精彩案例及实操技巧为您分享! shock, and acute organ function failure, and more organ function obstacles integrated levy, and heart sudden stopped, and breathing sudden stopped, and serious humoral within environment disorder, critical illness of causes, and pathology physiological, and clinical performance, and diagnosis, and identification diagnosis and treatment common life support technology (as cycle breathing support, and nutrition support,) and emergency technology of application; Various monitoring equipment and rescue equipment (such as defibrillators, ventilators) operation and applications; Common monitoring techniques (such as body temperature, SpO2, end-expiratory carbon dioxide partial pressure, ECG, blood pressure, blood gas analysis, and so on) operation and application. Familiar: blood purification techniques, such as blood flow, CRRT, Swan-Ganz catheter indications, how and cardiac output monitoring; Artificial low temperature indication and implementation. About: Intra-Aortic Balloon counterpulsation (IABP) indications and methods of operation. 2. basic requirements: (1) learning disease species and the cases number requirements: disease on contract number (?) various organ function not full 10 acute breathing distress integrated levy (ARDS) more than 2 more organ function obstacles integrated levy (MODS) 5 shock 5 heart sudden stopped, and breathing sudden stopped 2 (2) clinical operation technology requirements: clinical operation technology name contract times (?) guardianship instrument using 30 by skin Center vein reset tube operation 5 by skin outsideand cases: the number of disease cases (?) gastrointestinal hemorrhage 2 cirrhosis and acute pancreatitis in liver encephalopathy 1 2 1 2 1 diabetes hemorrhagic disease of anemia hyperthyroidism, acute renal failure, 2 DIC 1 1 (2) technical requirements for clinical operations: operation technical cases (? .. . 2. basic requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number (?) local infiltration anesthesia of management 2 vertebral tube anesthesia of management 10 body anesthesia of management 10 (2) clinical operation technology requirements: clinical operation technology name contract times (?) around neural block operation 2 supporting jaw method (open gas road) 10 technique artificial ventilation (using anesthesia machine) 5 ball SAC-mask breathing device 5 fast tracheal within intubation operation 10 artery puncture reset tube operation 5 heart electric monitoring 10 pulse oxygen monitoring 10 has create blood pressure monitoring 10 3. high requirements (1) learning disease species and the cases number requirements: anesthesia implementation and management contract number vertebral tube anesthesia of implementation 2 body anesthesia of implementation 2 arm bundle neural block 2 (2) clinical knowledge, and skills requirements: clinical operation technology name contract times mechanical ventilation (anesthesia breathing machine) 10 control sex low blood pressure 2 by skin Center vein puncture reset tube 2 (3) language, and teaching, and research, capacity of requirements: reading professional language literature, assist clinical teaching (theory class and internship class) participation clinical research activities. (Six) emergency ICU 1. Rotary purpose master