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小微企業(yè)所得稅優(yōu)惠政策重點(diǎn)、疑點(diǎn)分析

發(fā)布時(shí)間:2018-03-04 15:23

  本文選題:小微企業(yè) 切入點(diǎn):所得稅優(yōu)惠政策 出處:《財(cái)務(wù)與會(huì)計(jì)》2015年13期  論文類型:期刊論文


【摘要】:在對(duì)小微企業(yè)所得稅優(yōu)惠政策的基礎(chǔ)上,2015年3月,國(guó)家又先后三次出臺(tái)了關(guān)于小微企業(yè)所得稅的優(yōu)惠政策,加大了對(duì)小微企業(yè)的優(yōu)惠力度。那么,究竟如何理解新政策的變化并全面執(zhí)行好,還需要抓住新優(yōu)惠政策的一些重點(diǎn)和疑點(diǎn)問題,本文為此專題進(jìn)行了分析。
[Abstract]:On the basis of the preferential income tax policy for small and micro enterprises, in March 2015, the state issued three preferential policies on income tax for small and micro enterprises, which increased the preferential treatment for small and micro enterprises. How to understand the change of the new policy and carry it out well, we still need to grasp some key points and some doubtful points of the new preferential policy. This paper analyses this special topic.
【作者單位】: 江蘇南通新江海聯(lián)合會(huì)計(jì)師事務(wù)所;江蘇省南通市注冊(cè)會(huì)計(jì)師協(xié)會(huì);
【分類號(hào)】:F812.42;F276.3
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本文編號(hào):1566223

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