经商财政部,税务总局发布了《关于小型微利企业和个体工商户延缓缴纳2020年所得税有关事项的公告》(以下简称《公告》)。现解读如下:
YI、ZHIDING《GONGGAO》BEIJING
WEIGUANCHELUOSHIDANGZHONGYANG、GUOWUYUANJUECEBUSHU,JINYIBUGULIXIAOXINGWEILIQIYEHEGETIGONGSHANGHUFUGONGFUCHAN,HUANJIEQIJINGYINGZIJINYALI,GENGDALIDUBANGZHUQIYEDUNANGUAN,SHUIWUZONGJUZHIFA《GONGGAO》,MINGQUEXIAOXINGWEILIQIYEHEGETIGONGSHANGHUKEYANHUANJIAONASUODESHUI。
ER、《GONGGAO》NEIRONGJIEDU
(YI)XIAOXINGWEILIQIYESUODESHUIYANHUANJIAONAZHENGCE
1.MINGQUEXIAOXINGWEILIQIYESUODESHUIYANHUANJIAONAZHENGCEDESHIYONGFANWEI。WULUNSHIXINGCHAZHANGZHENGSHOUFANGSHIHAISHIHEDINGZHENGSHOUFANGSHIDEQIYE,ZHIYAOFUHEXIAOXINGWEILIQIYETIAOJIAN,JUNKEYIXIANGSHOUQIYESUODESHUIYANHUANJIAONAZHENGCE。
2.MINGQUEYUJIAOSHENBAOSHIXIAOXINGWEILIQIYEDEPANDUANFANGFA。GENJU《GUOJIASHUIWUZONGJUGUANYUSHISHIXIAOXINGWEILIQIYEPUHUIXINGSUODESHUIJIANMIANZHENGCEYOUGUANWENTIDEGONGGAO》(2019NIANDI2HAO)GUIDING,ZI2019NIANDUQI,ZAIYUJIAOQIYESUODESHUISHI,QIYEKEZHIJIEANDANGNIANDUJIEZHIBENQIMODEZICHANZONGE、CONGYERENSHU、YINGNASHUISUODEEDENGQINGKUANGPANDUANSHIFOUWEIXIAOXINGWEILIQIYE。XIAOXINGWEILIQIYEXIANGSHOUQIYESUODESHUIYANHUANJIAONAZHENGCESHI,RENGRANYANYONGSHANGSHUPANDUANFANGFA。YUJIAOSHENBAOSHIFUHEXIAOXINGWEILIQIYETIAOJIANDEQIYE,JIKEYIXIANGSHOUXIAOXINGWEILIQIYEPUHUIXINGSUODESHUIJIANMIANZHENGCE,YEKEYITONGSHIXIANGSHOUQIYESUODESHUIYANHUANJIAONAZHENGCE。
3.MINGQUEXIAOXINGWEILIQIYESUODESHUIYANHUANJIAONAZHENGCEDESHIJIANYAOQIU。XIAOXINGWEILIQIYEZAI2020NIANSHENGYUSHENBAOQIWANCHENGYUJIAOSHENBAOHOU,KEZANBUJIAONADANGQIDEQIYESUODESHUIKUAN,YANCHIZHI2021NIANSHOUGESHENBAOQINEIYIBINGJIAONA。
yabo4.MINGQUEXIANGSHOUXIAOXINGWEILIQIYESUODESHUIYANHUANJIAONAZHENGCEDEBANLIFANGSHI。WEIJIANQINGNASHUIRENBANSHUIFUDAN,BIANLINASHUIRENCAOZUO,XIAOXINGWEILIQIYESUODESHUIYANHUANJIAONAZHENGCECAIYONG“ZIXINGPANBIE、SHENBAOXIANGSHOU”DEBANLIFANGSHI。QIYEGENJUJINGYINGQINGKUANGYIJIXIANGGUANSHUISHOUGUIDINGZIXINGPANDUANSHIFOUFUHEXIAOXINGWEILIQIYEDETIAOJIAN,BINGZIZHUXUANZESHIFOUXIANGSHOUYANHUANJIAONAZHENGCE。FUHETIAOJIANQIEXUANZEXIANGSHOUYANHUANJIAONAZHENGCEDEXIAOXINGWEILIQIYE,ZIXINGJISUANYANHUANJIAONASHUIE,BINGTONGGUOTIANBAOQIYESUODESHUIYUJIAONASHUISHENBAOBIAOXIANGSHOUYANHUANJIAONAZHENGCE。
yabo(ER)GETIGONGSHANGHUSUODESHUIYANHUANJIAONAZHENGCE
YISHIGETIGONGSHANGHUYANHUANJIAONAGERENSUODESHUIZHENGCEDEXIANGSHOUFANWEI。WULUNSHIXINGCHAZHANGZHENGSHOUFANGSHIHAISHIHEDINGZHENGSHOUFANGSHIDEGETIGONGSHANGHU,JUNKEDUI2020NIAN5YUE1RIZHI2020NIAN12YUE31RISHENBAOQINEIANGUIDINGJIAONADEJINGYINGSUODEGERENSUODESHUI,ZAIBANLIJINGYINGSUODENASHUISHENBAOHOUXIANGSHOUYANHUANJIAONAZHENGCE。
yaboERSHISHIXINGJIANYISHENBAOFANGSHIDEDINGQIDINGEGETIGONGSHANGHUXIANGSHOUFANGSHI。GETIGONGSHANGHUSHIXINGJIANYISHENBAODE,2020NIAN5YUE1RIZHI2020NIAN12YUE31RIQIJIANZANBUKOUHUAGERENSUODESHUI,YANCHIZHI2021NIANSHOUGESHENBAOQINEIYIBINGHUAJIAO。
yaboSANSHIGETIGONGSHANGHUYANHUANJIAONAGERENSUODESHUIDESHIJIAN。XIANGSHOUYANHUANJIAONAZHENGCEDEGETIGONGSHANGHU,ZANHUANJIAONADESHUIKUAN,YANCHIZHI2021NIANSHOUGESHENBAOQINEIYIBINGJIAONA。RUNASHUIRENYINMAIFANG、MAICHE、JIFENLUOHUDENGTESHUXUYAO,YEKEGENJUZISHENQINGKUANGXUANZEBUXIANGSHOUYANHUANJIAONASHUIKUAN。
(SAN)SHISHISHIJIAN
《GONGGAO》ZI2020NIAN5YUE1RIQISHIXING。5YUE1RIZHIBENGONGGAOFABUQIAN,NASHUIRENYIJINGJIAONAFUHEBENGONGGAOGUIDINGHUANJIAOSHUIKUANDE,KESHENQINGTUIHAI,YIBINGZHI2021NIANSHOUGESHENBAOQINEIJIAONA。