问题已解决
請問老師,小微企業(yè)認定標準和企業(yè)所得稅優(yōu)惠政策?
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小微企業(yè)年應(yīng)納稅所得額不超過100萬元的部分,要減按15%計入應(yīng)納稅所得額。對小型微利企業(yè)年應(yīng)納稅所得額不超過100萬元的部分,在《財政部 稅務(wù)總局關(guān)于實施小微企業(yè)普惠性稅收減免政策的通知》里有相關(guān)的規(guī)定。應(yīng)納稅所得額是在100~300萬之間的,那么稅負就是10%,低于標準的稅率15個百分點。一般小微企業(yè)能夠達到三個條件之后,就能夠自動享受各種的優(yōu)惠。。
2022 05/07 14:02
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2022 05/07 14:02
認定標準是資產(chǎn)總額不超過5000萬元,應(yīng)納稅所得額300萬元,從業(yè)人數(shù)300人
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2022 05/07 14:08
老師,小微企業(yè)不是有好幾個檔嗎?應(yīng)納稅所得額在100—300萬,稅率是2.5%,那小微企業(yè)超過300萬呢?
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2022 05/07 14:09
嗯對,100萬以內(nèi)是2.5%,100到300是5%,300萬元以上就是25%了
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2022 05/07 14:10
超過300萬就不屬于小微企業(yè)了,需要按照25%企業(yè)所得稅稅率繳納了哈
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2022 05/07 14:11
嗯對是這個意思的
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2022 05/07 14:11
如果正好是300萬也是按照5%是嗎?
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2022 05/07 14:11
對的,沒錯的,很對的
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2022 05/07 14:16
老師,我舉個例子哈,
第1種:應(yīng)納稅所得額是80萬×2.5%=2萬所得稅
第2種:應(yīng)納稅所得額是150萬
100萬×2.5%+50×5%=4.5萬所得稅
第3種:應(yīng)納稅所得額是400萬
400×25%=100萬
計算的對嗎?
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2022 05/07 14:18
對的,就是這樣分段計算的
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2022 05/07 14:20
老師,那應(yīng)納稅所得額是400萬也需要分段計算嗎?300×5%+100×25%=40
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2022 05/07 14:21
400不需要,超過300就全額25%了
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2022 05/07 14:23
哦,那只有100—300這個檔需要分段算sa
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2022 05/07 14:25
嗯對是這個意思的
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2022 05/07 14:27
老師,麻煩再確認一下哈
小微企業(yè)所得稅稅率是分那三個檔,非小微企業(yè)就是25%企業(yè)所得稅稅率,高新技術(shù)企業(yè)是15%企業(yè)所得稅稅率,對哈
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2022 05/07 14:27
對的,沒錯,沒錯的哈
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