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class="m"> <div id="gv0czshfr" class="head-txt"><strong>詳細(xì)說(shuō)明</strong></div> <div id="gv0czshfr" class="content c_b" id="content"><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);"><span style="font-weight: 600;">【問(wèn)題4】公司在外地有分支機(jī)構(gòu)，如何判斷是否符合小微企業(yè)條件？</span></p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);">答：現(xiàn)行企業(yè)所得稅實(shí)行法人稅制，企業(yè)應(yīng)以法人為主體，計(jì)算從業(yè)人數(shù)、資產(chǎn)總額等指標(biāo)，即企業(yè)設(shè)立不具有法人資格分支機(jī)構(gòu)的，應(yīng)當(dāng)匯總計(jì)算總機(jī)構(gòu)及其各分支機(jī)構(gòu)的從業(yè)人數(shù)、資產(chǎn)總額、年度應(yīng)納稅所得額，依據(jù)合計(jì)數(shù)判斷是否符合小型微利企業(yè)條件。</p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);"><span style="font-weight: 600;">【問(wèn)題5】小型微利企業(yè)，享受小型微利企業(yè)稅收優(yōu)惠政策，需要到稅務(wù)辦理什么手續(xù)？</span></p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);">答：小型微利企業(yè)在預(yù)繳和匯算清繳企業(yè)所得稅時(shí)，通過(guò)填寫納稅申報(bào)表即可享受小型微利企業(yè)所得稅優(yōu)惠政策。小型微利企業(yè)應(yīng)準(zhǔn)確填報(bào)基礎(chǔ)信息，包括從業(yè)人數(shù)、資產(chǎn)總額、年度應(yīng)納稅所得額、國(guó)家限制或禁止行業(yè)等，信息系統(tǒng)將為小型微利企業(yè)智能預(yù)填優(yōu)惠項(xiàng)目、自動(dòng)計(jì)算減免稅額。</p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);"><span style="font-weight: 600;">【問(wèn)題6】個(gè)體工商戶減半征收個(gè)人所得稅政策的優(yōu)惠力度提高了嗎？具體規(guī)定是什么？</span></p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);">答：為貫徹落實(shí)黨中央、國(guó)務(wù)院決策部署，進(jìn)一步支持個(gè)體工商戶發(fā)展，財(cái)政部、稅務(wù)總局聯(lián)合制發(fā)《關(guān)于進(jìn)一步支持小微企業(yè)和個(gè)體工商戶發(fā)展有關(guān)稅費(fèi)政策的公告》（2023年第12號(hào)），自2023年1月1日至2027年12月31日，對(duì)個(gè)體工商戶年應(yīng)納稅所得額不超過(guò)200萬(wàn)元的部分，減半征收個(gè)人所得稅。個(gè)體工商戶在享受現(xiàn)行其他個(gè)人所得稅優(yōu)惠政策的基礎(chǔ)上，可疊加享受此項(xiàng)優(yōu)惠政策。上述規(guī)定將個(gè)體工商戶減半征收個(gè)人所得稅的年應(yīng)納稅所得額范圍，由不超過(guò)100萬(wàn)元提高為不超過(guò)200萬(wàn)元，進(jìn)一步加大了優(yōu)惠力度。</p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);"><span style="font-weight: 600;">【問(wèn)題7】享受個(gè)體工商戶減半征收個(gè)人所得稅政策的減免稅額如何計(jì)算？</span></p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);">答：根據(jù)《國(guó)家稅務(wù)總局關(guān)于進(jìn)一步落實(shí)支持個(gè)體工商戶發(fā)展個(gè)人所得稅優(yōu)惠政策有關(guān)事項(xiàng)的公告》（2023年第12號(hào)）規(guī)定，個(gè)體工商戶享受減半征收個(gè)人所得稅政策的減免稅額=（經(jīng)營(yíng)所得應(yīng)納稅所得額不超過(guò)200萬(wàn)元部分的應(yīng)納稅額-其他政策減免稅額×經(jīng)營(yíng)所得應(yīng)納稅所得額不超過(guò)200萬(wàn)元部分÷經(jīng)營(yíng)所得應(yīng)納稅所得額）×50%。</p><p style="margin-top: 1.4em; margin-bottom: 1.4em; color: rgb(18, 18, 18); font-family: -apple-system, Bl<i></i>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Microsoft YaHei", "Source Han Sans SC", "Noto Sans CJK SC", "WenQuanYi Micro Hei", sans-serif; font-size: medium; white-space: normal; background-color: rgb(255, 255, 255);">這一計(jì)算規(guī)則我們已經(jīng)內(nèi)嵌到電子稅務(wù)局信息系統(tǒng)中，稅務(wù)機(jī)關(guān)為納稅人提供申報(bào)表和報(bào)告表預(yù)填服務(wù)，符合條件的納稅人準(zhǔn)確、如實(shí)填報(bào)經(jīng)營(yíng)情況數(shù)據(jù)，系統(tǒng)即可自動(dòng)計(jì)算出減免稅金額。</p><p><br/></p><p> </p> </div> </div> <div id="gv0czshfr" class="m"> <div id="gv0czshfr" class="side_head"><div><strong>相關(guān)個(gè)體工商戶產(chǎn)品</strong></div></div><div id="gv0czshfr" class="side_body"><ul class="relapro"><li><a href="http://whitemicrobikini.com/xinxi/cjblupo.html"><div>11個(gè)問(wèn)題搞懂小微企業(yè)和個(gè)體工商戶所得稅優(yōu)惠政策?。ㄖ校?/div></a>2023-11-24</li><li><a href="http://whitemicrobikini.com/xinxi/cjbxxvk.html"><div>開(kāi)個(gè)體工商戶你必須知道的5個(gè)點(diǎn)</div></a>2023-11-24</li><li><a href="http://whitemicrobikini.com/xinxi/cjccasl.html"><div>個(gè)體工商戶要交的稅都有些什么？</div></a>2023-11-24</li><li><a href="http://whitemicrobikini.com/xinxi/cjcjaxa.html"><div>11個(gè)問(wèn)題搞懂小微企業(yè)和個(gè)體工商戶所得稅優(yōu)惠政策?。ㄉ希?/div></a>2023-11-24</li><li><a 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