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广西小微企业上半年减免企业所得税增长近50%
2017-08-04 09:59:41 中国经济网
中国经济网南宁8月3日讯(记者周骁骏 通讯员朱文慧)广西地税局持续推进供给侧结构性改革,为降低小微企业税费负担。据统计,今年上半年,该局为广西小微企业累计减免企业所得税4548.11万元,同比增加1497.51万元,增长49.09%,政策实际受惠面达100%。
“现在按小微企业享受减半征收所得税上限由30万元提高到50万元优惠范围算了下,2016年我公司年应纳税所得额约31.6万元,需缴纳所得税7.9万元。如按减半征收所得税新政策需缴纳所得税3.16万元,可少缴所得税4.7万元。这减税省下来的钱,正好用来添置些空调及餐饮用具,真期盼政策‘红包’早日落地。”柳州乐库餐饮娱乐有限公司法人代表张汉飞得知小微企业所得税的优惠新政,十分高兴。
这是广西税务部门积极落实小微企业税收优惠政策,给小微企业带来了实实在在的好处,这样的例子不在少数。
据了解,此次调整小型微利企业所得税优惠政策的执行时间为自2017年1月1日至2019年12月31日,将小型微利企业年应纳税所得额上限由30万元提高到50万元,符合条件的小型微利企业所得减半计算应纳税所得额,并按20%优惠税率缴纳企业所得税。
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