政策法规

国家税务总局公告2019年第2号

根据《中华人民共和国企业所得税法》及其实施条例、《财政部　税务总局关于实施小微企业普惠性税收减免政策的通知》（财税〔2019〕13号，以下简称《通知》）等规定，现就小型微利企业普惠性所得税减免政策有关问题公告如下：

　　一、自2019年1月1日至2021年12月31日，对小型微利企业年应纳税所得额不超过100万元的部分，减按25％计入应纳税所得额，按20％的税率缴纳企业所得税；对年应纳税所得额超过100万元但不超过300万元的部分，减按50％计入应纳税所得额，按20％的税率缴纳企业所得税。

　　小型微利企业无论按查账征收方式或核定征收方式缴纳企业所得税，均可享受上述优惠政策。

　　二、本公告所称小型微利企业是指从事国家非限制和禁止行业，且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业。

　　三、小型微利企业所得税统一实行按季度预缴。

　　预缴企业所得税时，小型微利企业的资产总额、从业人数、年度应纳税所得额指标，暂按当年度截至本期申报所属期末的情况进行判断。其中，资产总额、从业人数指标比照《通知》第二条中“全年季度平均值”的计算公式，计算截至本期申报所属期末的季度平均值；年度应纳税所得额指标暂按截至本期申报所属期末不超过300万元的标准判断。

　　四、原不符合小型微利企业条件的企业，在年度中间预缴企业所得税时，按本公告第三条规定判断符合小型微利企业条件的，应按照截至本期申报所属期末累计情况计算享受小型微利企业所得税减免政策。当年度此前期间因不符合小型微利企业条件而多预缴的企业所得税税款，可在以后季度应预缴的企业所得税税款中抵减。

　　按月度预缴企业所得税的企业，在当年度4月、7月、10月预缴申报时，如果按照本公告第三条规定判断符合小型微利企业条件的，下一个预缴申报期起调整为按季度预缴申报，一经调整，当年度内不再变更。

　　五、小型微利企业在预缴和汇算清缴企业所得税时，通过填写纳税申报表相关内容，即可享受小型微利企业所得税减免政策。

　　六、实行核定应纳所得税额征收的企业，根据小型微利企业所得税减免政策规定需要调减定额的，由主管税务机关按照程序调整，并及时将调整情况告知企业。

　　七、企业预缴企业所得税时已享受小型微利企业所得税减免政策，汇算清缴企业所得税时不符合《通知》第二条规定的，应当按照规定补缴企业所得税税款。

　　八、《国家税务总局关于贯彻落实进一步扩大小型微利企业所得税优惠政策范围有关征管问题的公告》（国家税务总局公告2018年第40号）在2018年度企业所得税汇算清缴结束后废止。

　　特此公告。

国家税务总局

2019年1月18日

Announcement on Relevant Issues of Implementing the PreferentialTaxation Reducing Policy for Small Low-profit Enterprises

发布日期：2019-01-2115:55        来源： 上海税务

　　Announcementon Relevant Issues of Implementing the Preferential Taxation Reducing Policyfor Small Low-profit Enterprises

　　AnnouncementNo. 2 of the State Taxation Administration, 2019

　　It ishereby announced the relevant issues of implementing the preferential taxationreducing policy for small low-profit enterprises according to the Law of thePeople’s Republic of China on Enterprise Income Tax and its implementationregulations and the Circular of the Ministry of Finance and State TaxationAdministration on Implementation of Preferential Taxation Reducing Policy forSmall Low-profit Enterprises (CS No. 13-2019, hereinafter referred to as theCircular):

　　1. FromJanuary 1, 2019 to December 31, 2021, for small low-profit enterprises with anannual taxable income of less than CNY 1 million, their income shall beincluded in the taxable income after deducting 25% of the income, they shallpay the enterprise income tax at the tax rate of 20%. For small low-profitenterprises with an annual taxable income of more than CNY 1 million but lessthan CNY 3 million, their income shall be included in the taxable income afterdeducting 50% of the income, they shall pay the enterprise income tax at thetax rate of 20%.

　　Smalllow-profit enterprises paying enterprise income tax whether by accountchecking-based way or authorization-based way may enjoy the above preferentialpolicies.

　　2. Thesmall low-profit enterprises mentioned herein refer to the enterprises engagedin industries not restricted or prohibited by the state, with an annual taxableincome of less than CNY 3 million, the number of employees of less than 300,and a total asset of less than CNY 50 million.

　　3. smalllow-profit enterprises shall prepay the income tax quarterly.

　　Duringthe pre-payment of enterprise income tax, the indexes of total assets, numberof employees and annual taxable income of small low-profit enterprises shall bedetermined temporarily according to the circumstances of the end of the periodas declared. Among those indexes, the quarterly average indexes of total assetsand number of employees up to the end of the period as declared shall becalculated according to the formula of the 'annual quarterly average'in Article 2 of the Circular; the annual taxable income index is temporarilydetermined according to the standard of not exceeding CNY 3 million at the endof the period as declared.

　　4.Enterprises not meeting the conditions of small low-profit enterprisespreviously may enjoy the taxation reducing policy for small low-profit enterprisesaccording to the accumulated situation up to the end of the period as declaredif the enterprises are judged to be in conformity with the conditions of smalllow-profit enterprises when prepaying the enterprise income tax in the middleof the year. The amount of enterprise income tax paid redundantly in previousperiod of the current year due to nonconformity to the conditions of smalllow-profit enterprises may be deducted from the amount of income tax payable inthe following quarters.

　　If theenterprises prepaying the income tax monthly are judged to meet the conditionsof small low-profit enterprises when declaring the prepayment in April, Julyand October of the current year according to Article 3 hereof, the nextprepayment declaration period will be adjusted to quarterly prepayment. Onceadjusted, no change will be made in the current year.

　　5. Smalllow-profit enterprises may enjoy the taxation reducing policy by filling in therelevant contents of tax return when prepaying and finally settling the incometax.

　　6. Wherean enterprise subject to the authorization-based collection of income taxpayable needs to adjust or reduce the quota as per the provisions of taxationreducing policy for small low-profit enterprises, the competent tax authorityshall make adjustment in accordance with the procedure and inform theenterprise of the adjustment in a timely manner.

　　7. Wherea small low-profit enterprise has enjoyed the taxation reduction policy whenprepaying the income tax and the final settlement of the income tax does notconform to Article 2 of the Circular, it shall make up the income tax asregulated.

　　8. TheAnnouncement of the State Taxation Administration on Tax Collection andManagement Issues Concerning the Implementation of Further Expanding the Scopeof Preferential Policies of Income Tax for Small Low-profitEnterprises(Announcement No. 40 of the State Taxation Administration, 2018)shall be abolished after the final settlement of income tax in 2018.

　　StateTaxation Administration

　　January18, 2019