國家稅務總局發(fā)布《關于貫徹落實進一步擴大小型微利企業(yè)減半征收企業(yè)所得稅范圍有關問題的公告》

今年以來，國際經濟形勢日趨復雜，我國經濟下行壓力較大。為此，國家實施定向調控，進一步加大對小微企業(yè)的稅收扶持，讓積極財政政策更大發(fā)力，為創(chuàng)業(yè)創(chuàng)新減負，進一步涵養(yǎng)就業(yè)潛力和經濟發(fā)展的持久耐力。此前，財政部和國家稅務總局聯(lián)合發(fā)文公布自2015年1月1日至2017年12月31日，對年應納稅所得額低于20萬元（含）的小型微利企業(yè)，其所得減按50%計入應納稅所得額，按20%的稅率繳納企業(yè)所得稅。2015年8月19日，國務院第102次常務會議決定，自2015年10月1日起，將減半征稅范圍擴大到年應納稅所得額30萬元（含）以下的小微企業(yè)。9月2日，財政部和國家稅務總局發(fā)布《關于進一步擴大小型微利企業(yè)所得稅優(yōu)惠政策范圍的通知》（財稅 ［2015］ 99號），明確了小型微利企業(yè)減半征稅范圍擴大到30萬元后的具體稅收政策規(guī)定。為積極落實國務院重大經濟決策，確保納稅人及時、準確享受稅收優(yōu)惠政策，國家稅務總局在保持現(xiàn)有征管操作規(guī)定和小微企業(yè)享受優(yōu)惠的方法相對穩(wěn)定基礎上，制定了《關于貫徹落實進一步擴大小型微利企業(yè)減半征收企業(yè)所得稅范圍有關問題的公告》（國家稅務總局公告2015年第61號，以下簡稱“公告”），并對今年第4季度預繳和年度匯算清繳有關新老政策銜接問題進行了明確。公告主要內容如下：

Since the beginning o f this year， the global econom y has been presenting an increasing complicated situation， and China has been undergoing a declining economy. Therefore， China has implemented a series of oriented econom ic regulation to further enhance tax incentives for small and m icro enterprises so that proactive fiscal policy can play a more im portant role to relieve tax burden for innovation-oriented enterprises and further cu ltivate em ployment potentials and econom ic developing endurance. Previously， the M inistry of Finance and the State Adm inistration of Taxation have jointly issued a notice clarifying that small and low-profit enterprises are subject to enterprise income tax at the rate of 20% on 50% of the taxable income， provided that the annual taxable income does not exceed CNY 200 000 （including CNY 200 000） in the period fromJanuary 1st， 2015 to December 31st， 2017. Follow ing up the 102ndExecutive Meeting of the State Council onAugust 19th， 2015，decisions have been made to increase the threshold of CNY 200 000 to CNY 300 000 （including CNY 300 000） since O ctober 1st， 2015. On September 2nd， 2015， the M inistry of Finance and the State Adm inistration of Taxation have jointly released the Circular on Further Expanding the Scope of the Enterprise Income Tax Incentive for Small and Low-profit Enterprises （Cai Shui ［2015］ No.99） to further clarify the implementation rules. In order to actively implement the major econom ic decisions of the State Council and ensure taxpayers can enjoy tax incentives timely and accurately， the State Adm inistration of Taxation promulgated an Announcement concerning the Implementation of Expanding the Scope of 50% Enterprise Income Tax R eduction for Small and Low-profit Enterprises （Announcem ent of the SAT， ［2015］ No.61， hereinafter referred to as ‘the Announcement’）. Further， the Announcement sets out the measures for the transitional period of the advance tax payment in the fourth quarter and the annual tax settlement on the basis that the existing operation regulations for tax collection and administration and the measures for enjoying tax incentives by small and m icro enterprises are stably maintained. The main contents of the Announcement are as follows：

為支持小型微利企業(yè)發(fā)展，貫徹落實國務院第102次常務會議決定，根據(jù)《中華人民共和國企業(yè)所得稅法》（以下簡稱企業(yè)所得稅法）及其實施條例、《財政部國家稅務總局關于進一步擴大小型微利企業(yè)所得稅優(yōu)惠政策范圍的通知》（財稅〔2015〕99號）等規(guī)定，現(xiàn)就進一步擴大小型微利企業(yè)減半征收企業(yè)所得稅優(yōu)惠政策范圍有關實施問題公告如下：

To support the development of small and low-profit enterprises and im plement the decisions made by the 102ndExecutive Meeting of the State Council， relevant issues concerning expanding the tax incentive scope for sm all and low-profit enterprises are announced hereby as follow s in accordance w ith the Enterprise Income Tax Law of the People’s Republic of China （hereinafter referred to as ‘the Enterprise Income Tax Law’） and its Implementation Rules， the Circular of the M inistry of Finance and the State Administration of Taxation on Further Expanding the Scope of the Enterprise Income Tax Incentive for Small and Low-profit Enterprises （Cai Shui ［2015］ No.99）.

一、自2015年10月1日至2017年12月31日，符合規(guī)定條件的小型微利企業(yè)，無論采取查賬征收還是核定征收方式，均可以享受財稅〔2015〕99號文件規(guī)定的小型微利企業(yè)所得稅優(yōu)惠政策（以下簡稱減半征稅政策）。

I. A qualified small and low-profit enterprise， regardless of whether it is assessed on an actual profit basis or a deemed profit basis， is eligible for the enterprise income tax incentive prescribed by the Circu lar of Cai Shui［2015］ No.99 in the period from O ctober 1st， 2015 toDecember 31st，2017 （hereinafter referred to as ‘incentive of 50% enterprise income tax reduction’）.

二、符合規(guī)定條件的小型微利企業(yè)自行申報享受減半征稅政策。匯算清繳時，小型微利企業(yè)通過填報企業(yè)所得稅年度納稅申報表中“資產總額、從業(yè)人數(shù)、所屬行業(yè)、國家限制和禁止行業(yè)”等欄次履行備案手續(xù)。

II. A qualified sm all and low-profit en terprise m ay assess its entitlement and apply for the incentive itself. The small and low-profit enterprise is required to fill in the specific columns such as ‘Gross Assets，Number of Emp loyees， Industry Involved and Industries Restricted or Prohibited by the State’ included in the Annual Tax Return of Enterprise Incom e Tax for records by filing the tax return for the annual tax settlement.

三、企業(yè)預繳時享受小型微利企業(yè)所得稅優(yōu)惠政策，按照以下規(guī)定執(zhí)行：

III. An enterprise making an advance tax payment， shall be governed by the follow ing regulations in cases of enjoying the enterprise income tax incentive for small and low-pro fit enterprises：

（一）查賬征收企業(yè)。上一納稅年度符合小型微利企業(yè)條件的，分別按照以下情況處理：

1. 按照實際利潤預繳企業(yè)所得稅的，預繳時累計實際利潤不超過30萬元（含，下同）的，可以享受減半征稅政策；

A. An enterprise that is assessed on an actual profit basis shall be treated respectively according to the follow ing situations， provided that the enterprise meets the qualification for small and low-profit enterprise in the preceding tax year：

1. In cases where an enterprise makes an advance tax payment according to its actual profit， it is entitled to enjoying the incentive of 50% enterprise income tax reduction if the actual accumulated profit does not exceed CNY 300 000 （including CNY 300 000， sim ilarly hereinafter） at the time of the advance tax payment；

2. 按照上一納稅年度應納稅所得額平均額預繳企業(yè)所得稅的，預繳時可以享受減半征稅政策。

（二）定率征收企業(yè)。上一納稅年度符合小型微利企業(yè)條件，預繳時累計應納稅所得額不超過30萬元的，可以享受減半征稅政策。

（三）定額征收企業(yè)。根據(jù)優(yōu)惠政策規(guī)定需要調減定額的，由主管稅務機關按照程序調整，依照原辦法征收。

（四）上一納稅年度不符合小型微利企業(yè)條件的企業(yè)。預繳時預計當年符合小型微利企業(yè)條件的，可以享受減半征稅政策。

（五）本年度新成立小型微利企業(yè)，預繳時累計實際利潤或應納稅所得額不超過30萬元的，可以享受減半征稅政策。

四、企業(yè)預繳時享受了減半征稅政策，但匯算清繳時不符合規(guī)定條件的，應當按照規(guī)定補繳稅款。

五、小型微利企業(yè)2015年第4季度預繳和2015年度匯算清繳的新老政策銜接問題，按以下規(guī)定處理：

2. In cases where an enterprise makes an advance tax payment according to the average taxable income in the preceding tax year， it is entitled to enjoying the incentive of 50% enterprise income tax reduction at the time of the advance tax payment.

B. In cases where an enterprise is assessed on a fixed rate basis， it is entitled to enjoying the incentive of 50% enterprise income tax reduction provided that accumulated taxable income does not exceed CNY 300 000 at the time of the advance tax payment and the enterprise meets the qualification for small and low-profit enterprise in the preceding tax year.

C. In cases w here an enterprise is assessed on a fixed amount basis， it is subject to adjustment by competent tax authority according to relevant procedures if the fixed amount needs to be reduced in accordance w ith the incentive policy， and the original measures shall apply.

D. In cases where an enterprise did not meet the qualification for small and low-profit enterprise in the preceding tax year， however， it is entitled to enjoying the incentive of 50% enterprise income tax reduction if it is expected that the qualification w ill be met in the current year at the time of the advance tax payment.

E. A new ly established enterprise is entitled to enjoying the incentive of 50% enterprise income tax reduction if the accumulated real profit or taxable income is less than CNY 300 000.

IV. In cases where an enterprise has enjoyed the incentive of 50% enterprise income tax reduction when the advance tax payment is made but fails to be in line w ith the prescribed regulations during the final settlement， the supplementary tax payment shall be made according to relevant regulations.

V.The issues concerning the advance tax payment in the fourth quarter of the Year 2015 and occurring in the transitional period of the annual tax settlement of the Year 2015 for small and low-profit enterprises shall be handled according to the follow ing regulations：

（一）下列兩種情形，全額適用減半征稅政策：

1. 全年累計利潤或應納稅所得額不超過20萬元（含）的小型微利企業(yè)；

2. 2015年10月1日（含，下同）之后成立，全年累計利潤或應納稅所得額不超過30萬元的小型微利企業(yè)。

A. The incen tive o f 50% en terprise incom e tax reduction is applicable to either of the two situations：

1. The small and low-profit enterprise w ith annual accumulated profit or taxable income less than CNY 200 000 （including CNY 200 000）；

2. The small and low-pro fit enterprise established later than October 1st， 2015 （including October 1st， 2015，sim ilarly hereinafter） w ith annual accumulated profit or taxable income less than CNY 300 000.

（二）2015年10月1日之前成立，全年累計利潤或應納稅所得額大于20萬元但不超過30萬元的小型微利企業(yè)，分段計算2015年10月1日之前和10月1日之后的利潤或應納稅所得額，并按照以下規(guī)定處理：

1. 10月1日之前的利潤或應納稅所得額適用企業(yè)所得稅法第二十八條規(guī)定的減按20%的稅率征收企業(yè)所得稅的優(yōu)惠政策（簡稱減低稅率政策）；10月1日之后的利潤或應納稅所得額適用減半征稅政策。

2. 根據(jù)財稅〔2015〕99號文件規(guī)定，小型微利企業(yè)2015年10月1日至2015年12月31日期間的利潤或應納稅所得額，按照2015年10月1日之后的經營月份數(shù)占其2015年度經營月份數(shù)的比例計算確定。計算公式如下：

10月1日至12月31日利潤額或應納稅所得額=全年累計實際利潤或應納稅所得額×（2015年10月1日之后經營月份數(shù)÷2015年度經營月份數(shù)）

3. 2015年度新成立企業(yè)的起始經營月份，按照稅務登記日期所在月份計算。

B. For the small and low-profit enterprise established earlier than October 1st， 2015 w ith annual accumulated profit or taxable income more than CNY 200 000 but less than CNY 300 000， the profit or taxable income before and after O ctober 1st， 2015 shall be calculated separately and handled according to the follow ing regulations：

1. The profit or taxable income earlier than O ctober 1st， 2015 is eligible for an incentive of enjoying a reduced tax rate of 20% for enterprises income tax （hereinafter referred to as ‘reduced tax rate policy’） prescribed in Article 28 of the Enterprise Income Tax Law； and the profit or taxable income later than October 1st， 2015 shall be subject to enterprise income tax on 50% of the taxable income.

2. According to the regulations prescribed in the Circular Cai Shui［2015］ No. 99， the profit or taxable income between O ctober 1stand December 31st， 2015 shall be calculated in line w ith the ratio of business operation months later thanO ctober 1st， 2015 to the whole business operation months of the Year 2015. The calculation formula is as follows：

The profit or taxable income between October 1stand December 31st= Actual annual accumulated profit or taxable income × （Business operation m onths later than O ctober 1st， 2015/The whole business operation months for the Year 2015）

3. For the comm encement business mon ths of the en terprise established new ly in the Year 2015， it shall be calculated in line w ith the month for tax registration.

六、本公告自2015年10月1日起施行。

翻譯：張 瑛

審定：鄧力平

VI. The Announcement shall be implemented since October 1st，2015.

Translator ： Ying Zhang

Proofreader ： Liping Deng

責任編輯：惠 知

The State Adm inistration of Taxation Released an Announcem ent concerning the Imp lem entation of Expanding the Scope of 50% Enterprise Incom e Tax Reduction for Small and Low-profit Enterprises