国家税务总局发布《关于贯彻落实进一步扩大小型微利企业减半征收企业所得税范围有关问题的公告》

国家税务总局发布《关于贯彻落实进一步扩大小型微利企业减半征收企业所得税范围有关问题的公告》

今年以来，国际经济形势日趋复杂，我国经济下行压力较大。为此，国家实施定向调控，进一步加大对小微企业的税收扶持，让积极财政政策更大发力，为创业创新减负，进一步涵养就业潜力和经济发展的持久耐力。此前，财政部和国家税务总局联合发文公布自2015年1月1日至2017年12月31日，对年应纳税所得额低于20万元（含）的小型微利企业，其所得减按50%计入应纳税所得额，按20%的税率缴纳企业所得税。2015年8月19日，国务院第102次常务会议决定，自2015年10月1日起，将减半征税范围扩大到年应纳税所得额30万元（含）以下的小微企业。9月2日，财政部和国家税务总局发布《关于进一步扩大小型微利企业所得税优惠政策范围的通知》（财税 ［2015］ 99号），明确了小型微利企业减半征税范围扩大到30万元后的具体税收政策规定。为积极落实国务院重大经济决策，确保纳税人及时、准确享受税收优惠政策，国家税务总局在保持现有征管操作规定和小微企业享受优惠的方法相对稳定基础上，制定了《关于贯彻落实进一步扩大小型微利企业减半征收企业所得税范围有关问题的公告》（国家税务总局公告2015年第61号，以下简称“公告”），并对今年第4季度预缴和年度汇算清缴有关新老政策衔接问题进行了明确。公告主要内容如下：

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：

为支持小型微利企业发展，贯彻落实国务院第102次常务会议决定，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例、《财政部国家税务总局关于进一步扩大小型微利企业所得税优惠政策范围的通知》（财税〔2015〕99号）等规定，现就进一步扩大小型微利企业减半征收企业所得税优惠政策范围有关实施问题公告如下：

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，符合规定条件的小型微利企业，无论采取查账征收还是核定征收方式，均可以享受财税〔2015〕99号文件规定的小型微利企业所得税优惠政策（以下简称减半征税政策）。

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、符合规定条件的小型微利企业自行申报享受减半征税政策。汇算清缴时，小型微利企业通过填报企业所得税年度纳税申报表中“资产总额、从业人数、所属行业、国家限制和禁止行业”等栏次履行备案手续。

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、企业预缴时享受小型微利企业所得税优惠政策，按照以下规定执行：

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）查账征收企业。上一纳税年度符合小型微利企业条件的，分别按照以下情况处理：

1. 按照实际利润预缴企业所得税的，预缴时累计实际利润不超过30万元（含，下同）的，可以享受减半征税政策；

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. 按照上一纳税年度应纳税所得额平均额预缴企业所得税的，预缴时可以享受减半征税政策。

（二）定率征收企业。上一纳税年度符合小型微利企业条件，预缴时累计应纳税所得额不超过30万元的，可以享受减半征税政策。

（三）定额征收企业。根据优惠政策规定需要调减定额的，由主管税务机关按照程序调整，依照原办法征收。

（四）上一纳税年度不符合小型微利企业条件的企业。预缴时预计当年符合小型微利企业条件的，可以享受减半征税政策。

（五）本年度新成立小型微利企业，预缴时累计实际利润或应纳税所得额不超过30万元的，可以享受减半征税政策。

四、企业预缴时享受了减半征税政策，但汇算清缴时不符合规定条件的，应当按照规定补缴税款。

五、小型微利企业2015年第4季度预缴和2015年度汇算清缴的新老政策衔接问题，按以下规定处理：

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）下列两种情形，全额适用减半征税政策：

1. 全年累计利润或应纳税所得额不超过20万元（含）的小型微利企业；

2. 2015年10月1日（含，下同）之后成立，全年累计利润或应纳税所得额不超过30万元的小型微利企业。

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，全年累计利润或应纳税所得额大于20万元但不超过30万元的小型微利企业，分段计算2015年10月1日之前和10月1日之后的利润或应纳税所得额，并按照以下规定处理：

1. 10月1日之前的利润或应纳税所得额适用企业所得税法第二十八条规定的减按20%的税率征收企业所得税的优惠政策（简称减低税率政策）；10月1日之后的利润或应纳税所得额适用减半征税政策。

2. 根据财税〔2015〕99号文件规定，小型微利企业2015年10月1日至2015年12月31日期间的利润或应纳税所得额，按照2015年10月1日之后的经营月份数占其2015年度经营月份数的比例计算确定。计算公式如下：

10月1日至12月31日利润额或应纳税所得额=全年累计实际利润或应纳税所得额×（2015年10月1日之后经营月份数÷2015年度经营月份数）

3. 2015年度新成立企业的起始经营月份，按照税务登记日期所在月份计算。

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。

翻译：张 瑛

审定：邓力平

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

Translator ： Ying Zhang

Proofreader ： Liping Deng

责任编辑：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