State Administration of Taxation on small profit earnestly implement the preferential income tax policy work notice "notice

"State Administration of Taxation on small profit earnestly implement preferential corporate income tax notice of the implementation of" notice

Ref: Shanghai Guo Shui Fa [2015] No. 58
Issued: Shanghai State Tax Shanghai Local Tax Bureau
Date issued: 2015-11-03

The county tax bureaus directly under the branch:
Now, "the State Administration of Taxation on small profit earnestly implement preferential corporate income tax notice of implementation" (total tax Fa [2015] 108) transmitted to you, combined with the actual city, the following implementation of comments, please be implemented.
First, enhance their understanding, do quickly implement deployment
To further support and encourage the development of small and micro enterprises, in accordance with section 102 of the State Council executive meeting decided that the Ministry of Finance and State Administration of Taxation has issued a "Ministry of Finance State Administration of Taxation on small profit to further expand the scope of corporate income tax notice" (Cai Shui [ 2015] No. 99) and the "State Administration of Taxation on the implementation of further expansion of small profit halved corporate income tax issues related to the scope of the notice" (State Administration of Taxation announcement No. 61, 2015), the provisions of this year from October 1 onwards, small profit halved the income tax preferential policies to expand the scope of taxable income of 300,000 yuan. PUC "Forward <State Administration of Taxation on Further Improving the small businesses tax incentives to implement the notice the Shanghai State Tax Shanghai Local Tax Bureau" notice "in accordance with the above-mentioned document and (Hu Guo Shui [2015] No. 6 of the ) and other requirements, this sort of small micro-enterprise income tax preferential policies for the implementation of the specific time and tasks (see Annex: "the implementation of preferential tax policies for small businesses division Fact sheet"), each branch from politics, the overall height , the letter to grasp small micro-enterprise income tax preferential policies for implementation.
Second, extensive tax information and tax services, tax policy to ensure that small and micro enterprises household
To do a solid job of small micro-enterprise income tax policies and regulations publicity and tax services, expand publicity momentum, guide public opinion, and solid tax service. Urban levels of tax authorities to make full use of newspapers, radio, television and other news media, "Shanghai issued" superior platform double minute (microblogging and micro-letters), "Shanghai China" websites, this website taxation system, tax "double micro" , tax service hotline 12366 and other carriers, continuing to carry out small businesses tax incentives to promote its popularity. To improve the Shanghai tax Site "small micro-enterprise income tax" column of the policy to promote small and micro enterprise income tax preferential policies to adjust the background and significance, the policy, operating points, so preferential policies known. 12366 to promptly adjust business tax knowledge of small micro-enterprise income tax preferential policies in relation to training tax service hotline 12366 staff, the role of small and micro business consulting services 12366 Kong, to ensure that small micro-enterprise income tax preferential policies in place to promote its services in place, the implementation in place .
Third, relying on the efforts on the key information tools to ensure the implementation of no dead ends
(A) point do policy advocacy work
The adjustment of small and micro enterprise income tax by half standard, from October 1 this year implemented. After the sign of the end of October, the branches and use of information systems to filter out the list of estimated annual taxable income in small businesses between 200000-300000 yuan as focus groups to track publicity, site counseling, explain small micro businesses in the fourth quarter of this year and next year final settlement Cohesion specific operating requirements so that small and micro enterprises aware of the above policies and regulations, understand preferential flow, familiar with the declaration form, and will work on the implementation of the Council's feedback prior to November 18 (income tax Office).
(Ii) to do system upgrade work
December 15, the PUC on the city enterprise income tax return prepaid system upgrade in accordance with the following requirements in order to ensure the implementation of policies to expand around halved in place: First, small low-profit enterprise income tax preferential policies to promote its pages, supplementary adding new content introduced preferential policies; the second is to modify the small profit tax relief formula, to October 1, 2015 the limit for accumulated actual profit of 20-30 million enterprises, calculated in accordance with the requirements of subparagraph income tax designed to meet the requirements of small profit relief.
In addition, the annual corporate income tax declaration system is also in accordance with the above-mentioned requirements to upgrade.
(C) doing good work in monitoring
In the annual tax reporting period, the branches and to strengthen monitoring and timely reporting system, to meet the conditions did not enjoy tax incentives and other unusual circumstances, the use of information means prompt taxpayers. Each branch should arrange to verify, in time, to ensure that small and micro enterprises to enjoy preferential tax policies for entitlements, and will address the situation through an annual summary of the implementation of the feedback to the Council (tax office).
Fourth, to carry out supervision and performance evaluation, earnestly rectification
The implementation of preferential tax policies for small and micro enterprises this year "One inspection" matter is an important part of the performance evaluation of each branch to the consolidation of existing work based on the results, according to the characteristics of the work branch, to further clarify the division of labor, the implementation of responsibility. For various reasons not timely enjoy the preferential policies of small and micro enterprises in the quarter after the end of the reporting period within 3 days (after the end of the annual reporting period within 10 days) the list of selected companies, door-to identify the reason did not enjoy, to ensure that small and micro enterprises tax Get a 100% implemented. At the same time the implementation of the relevant information through quarterly (annual) work carried out summary feedback Council (tax office). The branches for carrying out the implementation problems found, it is timely to reflect and find solutions to the PUC.