所得税优惠税率变化对微利企业的影响

发布时间：2018-05-19 12:32

本文选题：企业所得税 + 应纳税所得额　；参考：《财务与会计》2007年12期

【摘要】：正关于微利企业的税收优惠,2008年即将实施的新《企业所得税法》(以下简称新税法)与现行《企业所得税暂行条例》(以下简称旧税法)相比而言变动较大。旧税法规定"纳税人应纳税额,按应纳税所得额计算,税率为33%",并且,《企业所得税若干政策问题的规定》(财税字[1994]009号)也明确了:"对年应纳税所得额在3万元(含3万元)以下的企业,暂减按18%的税率征收所得税;年应纳税所得额在10万元(含10万元)以下至3万元的企业,暂减按27%的税率征收所得税"。而新税法规定:"企业所得税的
[Abstract]:The new Enterprise income tax Law (hereinafter referred to as the New tax Law), which will be implemented in 2008, is more changeable than the current interim regulations on Enterprise income tax (hereinafter referred to as the old tax Law). The old tax law stipulates that "the amount of tax payable by a taxpayer shall be calculated on the basis of the amount of taxable income," The tax rate is 33% ", and the provisions on some Policy issues of Enterprise income tax [1994] 009 are also clear:" for enterprises whose annual taxable income is less than 30, 000 yuan (including 30, 000 yuan), the tax rate shall be temporarily reduced to 18 percent; Enterprises with annual taxable income of less than 100000 yuan (including 100000 yuan) and 30,000 yuan shall be temporarily reduced to income tax at a rate of 27%. " And the new tax law stipulates: "the enterprise income tax
【作者单位】：山东省德州市国家税务局进出口税收管理科;
【分类号】：D918.95

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