新皇冠体育

税务

小微企业减免税新规具体实施办法出台 所得税这样算

      小微企业减免税新规具体实施办法出台 所得税这样算

  JUZHONGGUOSHUIWUBAOBAODAO,XIAOWEIQIYEJIANMIANSHUIXINGUIJUTISHISHIBANFACHUTAI。

  “DAZHONGCHUANGYE、WANZHONGCHUANGXIN”ZHENGBUDUANTUIJIN,8YUE19RIDEGUOWUYUANCHANGWUHUIYIYOUJUEDING,JIANGDUIXIAOXINGWEILIQIYEJIANBANZHENGSHOUQIYESUODESHUIDENIANYINGNASHUISUODEESHANGXIANYOU20WANYUANTISHENG30WANYUAN。

  KANDAOZHEIZEXIAOXI,BUSHAORENZAISIKAO“ZHIXINGSHIJIANCONG2015NIAN10YUE1RIQIZHIDAO2017NIAN12YUE31RI”,ZAIYINIANDUSUODEWEIJISUANDANWEIDEQINGKUANGXIA,GAIZENMECHULIDANGNIANDESUODESHUISHIXIANG?

  SUIZHECAIZHENGBU、GUOJIASHUIWUZONGJU《GUANYUJINYIBUKUODAXIAOXINGWEILIQIYESUODESHUIYOUHUIZHENGCEFANWEIDETONGZHI》(CAISHUI〔2015〕99HAO)YUJINRIFABU,“ZI2015NIAN10YUE1RIQIZHI2017NIAN12YUE31RI,DUINIANYINGNASHUISUODEEZAI20WANYUANDAO30WANYUAN(HAN30WANYUAN)ZHIJIANDEXIAOXINGWEILIQIYE,QISUODEJIANAN50%JIRUYINGNASHUISUODEE,AN20%DESHUILVJIAONAQIYESUODESHUI”、“QI2015NIAN10YUE1RIZHI2015NIAN12YUE31RIJIANDESUODE,ANZHAO2015NIAN10YUE1RIHOUDEJINGYINGYUEFENSHUZHANQI2015NIANDUJINGYINGYUEFENSHUDEBILIJISUAN”DENGGUIDING,SHIJUTIHESUAN2015NIANDUBUTONGSHIDUANDEYINGNASHUISUODEEDEFANGFADEYIMINGQUE。DANZHENZHENGJISHUISHI,QUEHAIYOUJICHUXUYAOLIQINGDESHIXIANG。

  YI、XIAOXINGWEILIQIYEDESUODESHUIYOUHUIZHENGCE

  “FUHETIAOJIANDEXIAOXINGWEILIQIYE”SHIQIYESUODESHUIZHONGDEYILEITEDINGNASHUIREN,《QIYESUODESHUIFA》JIQISHISHITIAOLIGUIDING,CONGSHIGUOJIAFEIXIANZHIHEJINZHIXINGYE,NIANDUYINGNASHUISUODEEBUCHAOGUO30WANYUAN,CONGYERENSHUBUCHAOGUO100REN,ZICHANZONGEBUCHAOGUO3000WANYUANDEGONGYEQIYE;CONGYERENSHUBUCHAOGUO80REN,ZICHANZONGEBUCHAOGUO1000WANYUANDEQITAQIYE,WEI“FUHETIAOJIANDEXIAOXINGWEILIQIYE”,SHIYONG20%DEYOUHUISHUILV。

  ZAISHIWUZHONGBEICHENGWEI“XIAOXIAOWEIQIYE”ZESHIZHINIANYINGNASHUISUODEEBUCHAOGUOYIDINGJINE,ZAIXIANGSHOUJIANDISHUILV(JIANAN20%SHUILV)DEJICHUSHANG,HAIJIYUQISUODEJIANAN50%JIRUYINGNASHUISUODEEDEJIANBANZHENGSHUIYOUHUIDEDEXIAOXINGWEILIQIYE。ANZHAOCAIZHENGBU、GUOJIASHUIWUZONGJU《GUANYUXIAOXINGWEILIQIYESUODESHUIYOUHUIZHENGCEDETONGZHI》(CAISHUI〔2015〕34HAO)GUIDING,CONG2015NIANQI,XIANGSHOUGAIXIANGYOUHUIDEYINGNASHUISUODEESHANGXIANWEI20WANYUAN。GANGGANGFABUDECAISHUI〔2015〕99HAOWENJIANYOUGUIDINGCONG2015NIAN10YUEQI,SHANGXIANTISHENGZHI30WANYUAN。

  ER、NASHUINIANDUJIEDINGJINIANYINGNASHUISUODEE

  SHUIFAGUIDING,QIYEMEIYINASHUINIANDUDESHOURUZONGE,JIANCHUBUZHENGSHUISHOURU、MIANSHUISHOURU、GEXIANGKOUCHUYIJIYUNXUMIBUDEYIQIANNIANDUKUISUNHOUDEYUE,WEIYINGNASHUISUODEE。

  QIYESUODESHUIANNASHUINIANDUJISUAN。NASHUINIANDUZIGONGLI1YUE1RIQIZHI12YUE31RIZHI。QIYEZAIYIGENASHUINIANDUZHONGJIANKAIYE,HUOZHEZHONGZHIJINGYINGHUODONG,SHIGAINASHUINIANDUDESHIJIJINGYINGQIBUZUSHIERGEYUEDE,YINGDANGYIQISHIJIJINGYINGQIWEIYIGENASHUINIANDU。QIYEYIFAQINGSUANSHI,YINGDANGYIQINGSUANQIJIANZUOWEIYIGENASHUINIANDU。

  SAN、XINZHENGDUI2015NIANSUODESHUIJISUANDEYINGXIANG

  YOUYUSHUIFAGUIDING“QIYESUODESHUIANNASHUINIANDUJISUAN。NASHUINIANDUZIGONGLI1YUE1RIQIZHI12YUE31RIZHI”,ERCAISHUI〔2015〕99HAOWENJIANZEGUIDINGCONG2015NIAN10YUEQI,NIANDUYINGNASHUISUODEEBUCHAOGUO30WANYUANDEXIANGSHOU“XIAOXIAOWEIQIYE”DEJIANBANZHENGSHUIYOUHUI,NEIMEZAI2015NIAN1YUEZHI9YUEFEN,NENGXIANGSHOU“XIAOXIAOWEIQIYE”DEJIANBANZHENGSHUIYOUHUIDENIANDUYINGNASHUISUODEERENGRANWEIBUCHAOGUO20WANYUAN。ZHEIYANGYILAI,JIUCHUXIAN“YIGENIANDUZHONGYILIANGGESUODEEBIAOZHUNLAIPANDINGNENGFOUJIANBANZHENGSHUI”DEJUMIAN。

  (YI)QIYENIANYINGNASHUISUODEECHAOGUO30WANYUANDE,SHIYONG25%DESHUILVJISUANYINGJIAOQIYESUODESHUI。

  (ER)FUHETIAOJIANDEXIAOXINGWEILIQIYE,NIANYINGNASHUISUODEEBUCHAOGUO20WANYUAN(HAN)DE,YIRANANCAISHUI〔2015〕34HAOWENJIANZHIXING,JIJIANGSUODEJIANBANJIRUNIANYINGNASHUISUODEE,SHIYONG20%DESHUILVJISUANYINGJIAOQIYESUODESHUI。

  (SAN)CONG2015NIAN10YUEQI,FUHETIAOJIANDEXIAOXINGWEILIQIYE,NIANYINGNASHUISUODEEZAI20WANYUANDAO30WANYUAN(HAN)ZHIJIANDE,JIANGSUODEJIANBANJIRUNIANYINGNASHUISUODEE,SHIYONG20%DESHUILVJISUANYINGJIAOQIYESUODESHUI。

  LISHI1:MOUXIAOXINGWEILIQIYE2015NIANYINGNASHUISUODEEWEI24WANYUAN,QI2015NIANDUYINGJIAOQIYESUODESHUIWEI4.2WANYUAN,JUTIJISUANRUXIA:

  JISUANFANGSHIYI(FENDUANZHIJIEJISUANSHIJIYINGJIAOSHUIE):

  (1)2015NIAN1~9YUEFENYINGNASUODESHUIE:

  YINGNASHUISUODEE=24(WAN)÷12(YUE)×9(YUE)=18WANYUAN

  YINGJIAOQIYESUODESHUI=18WANYUAN×20%=3.6WANYUAN

  (2)2015NIAN10~12YUEFENYINGNASUODESHUIE:

  YINGNASHUISUODEE=24(WAN)÷12(YUE)×3(YUE)=6WANYUAN

  YINGJIAOQIYESUODESHUI=6WANYUAN×50%×20%=0.6WANYUAN

  (3)2015NIANDUSHIJIYINGNASUODESHUIE:

  3.6WANYUAN+0.6WANYUAN=4.2WANYUAN

  JISUANFANGSHIER(WEITIANBAONASHUISHENBAOBIAOERJIANJIEJISUANSHIJIYINGJIAOSHUIE):

  (1)2015NIANDUWEIXIANGSHOURENHEYOUHUIDEYINGNASUODESHUIE:

  24(WAN)×25%=6WANYUAN

  (1)2015NIANDUXIANGSHOUXIAOXINGWEILIQIYESHUILVYOUHUIDEJIANMIANSHUI:

  24(WAN)×5%=1.2WANYUAN

  (2)2015NIANDUXIANGSHOUJIANGDISHUILVHEJIANBANZHENGSHUIYOUHUIDEJIANMIANSHUI:

  24(WAN)÷12(YUE)×3(YUE)×50%×20%=0.6WANYUAN

  (3)2015NIANDUSHIJIYINGNASUODESHUIE:

  6WAN-(1.2WAN+0.6WAN)=4.2WANYUAN

  YOUYUYUJIAOSHIANDANGNIANLEIJIHUIJILIRUNYUBUFENNASHUIDIAOZHENGJIEHEJISUANDESHIJILIRUNLEIJIJINEJISUANYINGNASUODESHUIE,YINCI,BUNENGJIANDANDEJIANGSIJIDUDELIRUNZHIJIETAOYONG“JIANDISHUILVHEJIANBANZHENGSHUI”DEFANGFAJISHUI,ERYINGANZHAO2015NIAN10YUE1RIHOUDEJINGYINGYUEFENSHUZHANQI2015NIANDUJINGYINGYUEFENSHUDEBILIJISUAN10YUEZHI12YUEDESUODE。

  LISHI2:MOUXIAOXINGWEILIQIYE2015NIAN1~9YUEHEJILIRUN21WANYUAN,10~12YUEFENHEJILIRUN12WANYUAN,2015NIANLEIJILIRUNZONGE33WANYUANJIANCHUKEMIBUDEYIQIANNIANDUKUISUN8WANYUAN,SHIJILIRUNLEIJIJINEWEI25WANYUAN,ZAI2016NIANDU1YUEFENYUJIAO2015NIANSIJIDUQIYESUODESHUISHI:

  (1)2015NIAN1~9YUEFENYINGNASUODESHUIE:

  25(WAN)×9/12×20%=18.75(WAN)×20%=3.75WANYUAN

  (2)2015NIAN10~12YUEFENYINGNASUODESHUIE:

  25(WAN)×3/12×50%×20%=0.625WANYUAN

  (3)2015NIANDUQUANNIANYINGNASUODESHUIE:

  3.75(WAN)+0.625(WAN)=4.375WANYUAN

  (4)YUJIAO2015NIANSIJIDUQIYESUODESHUI

  JIANGQUANNIANYINGJIAOQIYESUODESHUI4.375WANYUANJIANCHU“SHIJIYIYUJIAODESUODESHUIE”,JIWEI“BENJISHIJIYINGBU(TUI)SUODESHUIE”。

  LISHI3:MOUXIAOXINGWEILIQIYE2015NIAN4YUEFENKAIYE,4~12YUEYINGNASHUISUODEEWEI27WANYUAN,ZEGAIQIYE2015NIANDEYINGNASHUISUODEEJIUWEI27WANYUAN,ERFEIJIANG27WANYUANAN9GEYUEZAIZHESUANCHU12GEYUEDEYINGNASHUISUODEE36WANYUAN。QI2015NIAN10YUE1RIHOUDEJINGYINGYUEFENSHUWEI3GEYUE,2015NIANDUJINGYINGYUEFENSHUWEI9GEYUE,2015NIANDUYINGJIAOQIYESUODESHUIWEI4.5WANYUAN,JUTIJISUANRUXIA:

  (1)2015NIAN4~9YUEFENYINGNASUODESHUIE:

  27(WAN)×6/9×20%=18(WAN)×20%=3.6WANYUAN

  (2)2015NIAN10~12YUEFENYINGNASUODESHUIE:

  27(WAN)×3/9×50%×20%=9WAN×50%×20%=0.9WANYUAN

  (3)2015NIANDUQUANNIANYINGNASUODESHUIE:

  3.6(WAN)+0.9(WAN)=4.5WANYUAN

  LISHI4:MOUQIYE2015NIAN11YUEKAIYE,11YUEZHI12YUEFENDEYINGNASHUISUODEEWEI28WANYUAN,ZEGAIQIYE2015NIANDEYINGNASHUISUODEEJIUWEI28WANYUAN,2015NIAN10YUE1RIHOUDEJINGYINGYUEFENSHUHE2015NIANDUJINGYINGYUEFENSHUJUNWEI2GEYUE,QI2015NIANDUYINGJIAOQIYESUODESHUIWEI2.8WANYUAN,JUTIJISUANRUXIA:

  28(WAN)×2/2×50%×20%=2.8WANYUAN

  TONGGUOYISHANGJIGEANLIDEJISUAN,JIBENKEYIZHANGWOCAISHUI〔2015〕99HAOWENJIANJICAISHUI〔2015〕34HAOWENJIANDUIYU“XIAOXIAOWEIQIYE”YINGJIAOSUODESHUIJISUANDEXIANJIE,TEBIESHILIANGGEWENJIANGUIDINGDEYOUHUIZHENGCEDEYUNYONG。ERSHISHICAISHUI〔2015〕99HAOWENJIANGUIDINGZUIXINYOUHUIZHENGCE,GUANJIANYOULIANGDIAN:

  YISHI,ANZHAO2015NIAN10YUE1RIHOUDEJINGYINGYUEFENSHUZHANQI2015NIANDUJINGYINGYUEFENSHUDEBILIJISUANQI2015NIAN10YUEZHI12YUEJIANDESUODE。

  ERSHI,QIYEZAIYIGENASHUINIANDUZHONGJIANKAIYE,HUOZHEZHONGZHIJINGYINGHUODONG,SHIGAINASHUINIANDUDESHIJIJINGYINGQIBUZUSHIERGEYUEDE,YINGDANGYIQISHIJIJINGYINGQIWEIYIGENASHUINIANDU,BUYAOZAIBABUZUSHIERGEYUEDEYINGNASHUISUODEEANSHIJIJINGYINGYUEFENQUZHESUANCHUSHIERGEYUEDEYINGNASHUISUODEE。

  SANSHI,YIGEQIYENENGFOUXIANGSHOUJIANDISHUILVHEJIANBANZHENGSHUIDE“XIAOXIAOWEIQIYE”YOUHUI,QIYINGNASHUISUODEEZHIBIAOSHIQINIANDUQUANBUYINGNASHUISUODEE,ERFEIYIJIANCHU2015NIAN10YUEZHI12YUEDESUODEHOUDEYUE,ZAIZUOWEINIANYINGNASHUISUODEELAIPANDUANQITAYUEFENSHIFOUCHAOGUO20WANYUAN。YEJIUSHISHUO,2015NIANDUYINGNASHUISUODEEBUCHAOGUO30WANYUANDANBUDIYU20WANYUANDE,QUANNIANKEXIANGSHOUJIANDISHUILV(JIANAN20%SHUILV)DEYOUHUI,DANZHIYOU10YUEZHI12YUEDESUODEKEYIXIANGSHOUJIANBANZHENGSHUI(SUODEJIANAN50%JIRUYINGNASHUISUODEE)DEYOUHUI,QITAYUEFENDESUODEZEBUNENGXIANGSHOUJIANBANZHENGSHUIDEYOUHUI。

  SHUOMINGSHIXIANG:YOUYUZUIXINZHENGCEDEDIAOZHENG,ZAI2016NIAN1YUEFENRUHETIANBAO2015NIANSIJIDUDE《QIYESUODESHUIYUE(JI)DUYUJIAONASHUISHENBAOBIAO》,XUDENGDAIGUOJIASHUIWUZONGJUFABUXIANGGUANTIANBAOSHUOMINGDEBUCHONGWENJIAN,DUIGUOJIASHUIWUZONGJU2015NIANDI31HAOGONGGAODETIANBAOGUIDINGJINXINGXIUGAIHOU,ZAIJUCITIANBAO。

  DANBIZHEKEYIKENDINGDESHI,TIANBAOSHUOMINGDUIYULIRUNECHAOGUO30WANYUANDEYUJIAOSHENBAO,JIANGGAIWEI“YUJIAOSHILEIJISHIJILIRUNECHAOGUO30WANYUANDE,YINGTINGZHIXIANGSHOUJIANBANZHENGSHUIYOUHUIZHENGCEERGAIAN25%DESHUILVYUJIAOQIYESUODESHUI”,ERJUEFEIJIANDANMOFANG2015NIANDI31HAOGONGGAO“YINGTINGZHIXIANGSHOUJIANBANZHENGSHUIYOUHUIZHENGCEERGAIAN20%DESHUILVYUJIAOQIYESUODESHUI”DETIANBAOSHUOMING。

  2015NIAN09YUE06RI 13:39

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