2012年小型微利企业税收优惠政策答疑（Tax incentives for small profit enterprises in 2012）.docVIP

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2012年小型微利企业税收优惠政策答疑（Tax incentives for small profit enterprises in 2012）.doc

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2012年小型微利企业税收优惠政策答疑（Tax incentives for small profit enterprises in 2012）

2012年小型微利企业税收优惠政策答疑（Tax incentives for small profit enterprises in 2012） Answering the preferential tax policies for small and medium-sized enterprises in 2012 Q: what small-scale enterprises can enjoy preferential income tax? Answer: 1, at a reduced rate of 20% corporate income tax. 2, from January 1, 2012 to December 31, 2015, the annual taxable income of less than 60 thousand yuan (including 60 thousand yuan) of small-scale enterprises, which proceeds from the reduced rate of 50% included in taxable income and pay enterprise income tax at the rate of 20%. (2011 and 117) Q: small-scale enterprises enjoy preferential income tax should be consistent with what conditions? Answer: should also have the following conditions: (a) in the national non restricted and prohibited industries, and meet the following conditions: 1, industrial enterprises, the annual taxable income does not exceed $300 thousand, not more than 100 employees, with total assets of not more than 30 million yuan; 2, other enterprises, the annual taxable income does not exceed $300 thousand, not more than 80 people the number of employees, the total assets of not more than 10 million yuan. (the number of employees is to accept the number of workers and the establishment of labor relations and the dispatch of employment and. The number of employees and total assets index, determined by the average value of the annual business month, the specific calculation formula is as follows: the average value (value = + value at the beginning of the month at the end of /2), annual monthly average value = each month of the year average and /12. The middle of the year the opening or termination of business activities, to the actual period of operations as the tax year to determine the index mentioned above). (two) apply only to have separate accounting of their taxable income requirements of the enterprise, but only from Chinas income tax liability in our country is not applicable to non resident enterprises. Q: how