小微企业所得税优惠政策（小微企业优惠政策2( 六 ) _企业所得税

3. tax
thethe one-time pre-taxindoes notthe 'sof the one-time pre-tax. When thethe one-time pre-tax, it does not need to adopt the sameas the taxat the same time..
4. canto enjoy the one-time pre-taxat their own , but those notshall not be .
If thedoes notto enjoy it, itbeinyears. Itbe noted that thethatbeinyears are for afixed asset, and thefixed asset is notto enjoy it, and it does notthe one-time pre-taxfor other fixed .
5.Fixedwith a unit value of more than 5yuan are still inwith the "Tax Law of the 'sof China" and its, and the " of theofand the StateofontheTaxforof Fixed " "(Cai Shui [2014] No. 75), " of theofand the StateofontheTaxforof Fixed " (Cai Shui [2015] No. 106), "Stateofon the Taxtheof Fixed "on " ( of the Stateof[2014] No. 64), " of the StateofontheTaxforof Fixed " ( of the Stateof[2015] No. 68) and other.
【 Basis】
1." of theofand the StateofonTaxforofand " (Cai Shui [2018] No. 54)
2." of the Stateofon theof theTaxtheofand " ( No. 46 [2018] of the Stateof )
5
for -based SMEs
【Enjoy the main body】
SMEs

文章插图
【】
thefrom1, 2017 to31, 2019, the R&Din the R&Dout by small and -sized -based small and -sized , which did not formand werein theand , wereto . On the basis, 75% of thewill betax; ifare , 175% of the cost ofwill betaxthe above .
from1, 2018, thein the five yearstheyear forthatas -based SMEs in that year will beto beto make up inyears. Thecarry-overis 5 yearsto 10 years.
【】
SMEs must meet theat the same time:
1.Ain China ( Hong Kong, Macao and ).
2.The totalofdoes not500, thesalesdoes not200yuan, and the totaldo not200yuan.
3.Theandby thedo notto theof ,andby the state.
4.Thehas notany major , major,, orinin theyear or theyear, and thehas not beenin the list ofand the list ofwithof law and .
5.score not less than 60in abased on theindex of small and -sized -based , and the score for the index ofandnot be 0 .
【小微企业所得税优惠政策（小微企业优惠政策2】Inwith10, 11 and 12 of theof theofand , theof , and the Stateofonandthefor theof Small and -sized -based Small and -sized(Guo Ke Fa Zheng [2017] No. 115) Those who havetheof small and -sized -basedcan enjoyfor the year of finaland .
【】
can enjoytaxbyin theof the tax , and keepfor.
【注意事项】
andsmall and -sizedenjoy theof the R&Dsuperinwith the " of theof , the Stateof , theofandonthe Pre-taxforand" (Cai Shui [2015] No. 119) .
【 Basis】
1." of theof , Stateof ,ofandonthe Pre-taxforand" (Cai Shui [2015] No. 119)
2." of theofand ,of , Stateofonandthe " for theof Small and -sized -based Small and" (Guo Ke Fa Zheng [2017] No. 115)
3." of theof , Stateof ,ofandonthe Pre-taxofforandby " (Cai Shui [2018] No. 64)
4." of theof , Stateof ,ofandonthe Ratio of Pre-taxofand" (Cai Shui [2018] No. 99)
5." of theofand the Stateofontheforof High-techand Small and -Sized" (Cai Shui [2018] No. 76)
6." of the Stateofonthe Pre-taxforand" ( of the Stateof[2015] No. 97)
7." of the Stateofonthe Pre-taxRatio ofandof Small and -Sizedinand " ( No. 18 [2017] of the Stateof )
8." of the Stateofonthe" ( No. 23 [2018] of the Stateof )
6
from stamp duty for loanbyand small and micro
【Enjoy the main body】
Small, Micro
【特别优惠】
31, 2020,will befrom stamp duty whenloanwith small and micro .
【】
to, inwithsuch as ,, total , etc., small and microinmeet the:
1., ,and . Smallwithof 500,000 yuan and above are small , and those withof less than 500,000 yuan are micro-.
2.. Those with 20 or moreandof 3yuan or more are small ; those with less than 20or less than 3yuan ofare micro-.
3.. Smallwithof 3yuan or more and totalof 3yuan or more; microwithof less than 3yuan or totalof less than 3yuan.