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Small Profit Enterprise Income Tax Preferential Policy Extended For One Year

2011/2/23 15:24:00 67

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Ministry of finance,

State tax

The General Administration of Commerce recently issued "small profit margins".
企業所得稅優惠政策的通知》，明確2011年我國將繼續實施小型微利企業所得稅優惠政策。

The notice stipulates that from January 1, 2011 to December 31, 2011, the year should be

pay taxes

The small profit earning enterprises whose income is less than 30 thousand yuan (including 30 thousand yuan) will be reduced to 50% according to the taxable income, and the enterprise income tax shall be paid at the rate of 20%.

The meager profit enterprises here refer to the small profit enterprises that conform to the provisions of the People's Republic of China enterprise income tax law and its implementing regulations and relevant tax policies.

It is understood that the Ministry of Finance and the State Administration of Taxation issued a policy stipulation at the end of 2009, giving small and small profits tax concessions from January 1, 2010 to December 31, 2010, with a view to mitigating the impact of the international financial crisis on China's economy and alleviating the difficulties faced by SMEs in their production and operation.

The implementation of the policy has been effective for a year, and the business vitality of small profit enterprises has been enhanced.

The two sector has again introduced policies to extend the implementation of the small and small enterprise income tax preferential policies for a year, aiming at consolidating and expanding the results of coping with the impact of the international financial crisis in accordance with the spirit of the central economic work conference, and giving full play to the positive role of small businesses in promoting economic development and increasing employment.

According to the introduction, small and medium-sized enterprises are important forces to promote the development of our national economy and promote the prosperity of the market. According to the current standard of small and medium-sized enterprises, the vast majority of the nearly 1000 enterprises in the country have registered business registration, and the GDP accounts for more than 6 of the total GDP.

Small and medium-sized enterprises have formed industrial clusters in many places, and are becoming the main force of technological innovation.

In addition, SMEs have become the main channel to expand employment, absorbing more than 80% of urban employment, absorbing a large number of surplus rural labor force, playing an increasingly important role in easing employment pressure and maintaining social stability.

Experts pointed out that although the impact of the international financial crisis on China's national economy has been alleviated, the difficulties and problems faced by SMEs, especially small ones, are still outstanding. They mainly include shortage of funds, narrow financing channels and outstanding loan problems. Direct financing is still insufficient. The global economic slowdown triggered by the international financial crisis has led to a decline in demand, and the export of enterprises is still facing challenges. The decreasing trend of small and medium enterprises' orders has not yet been alleviated; the pressure of RMB appreciation is increasing, and the profit margins are relatively small, and the export oriented SMEs have a greater impact, and the cost of enterprises has further increased.