yabo

关于《国家税务总局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》的政策解读
来源:yabo-yabovip网站 发布时间: 2019-06-16 字体: [ ]

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

yabo(YI)XIAOXINGWEILIQIYESUODESHUIYANHUANJIAONAZHENGCE

yabo1.MINGQUEXIAOXINGWEILIQIYESUODESHUIYANHUANJIAONAZHENGCEDESHIYONGFANWEI。WULUNSHIXINGCHAZHANGZHENGSHOUFANGSHIHAISHIHEDINGZHENGSHOUFANGSHIDEQIYE,ZHIYAOFUHEXIAOXINGWEILIQIYETIAOJIAN,JUNKEYIXIANGSHOUQIYESUODESHUIYANHUANJIAONAZHENGCE。

yabo2.MINGQUEYUJIAOSHENBAOSHIXIAOXINGWEILIQIYEDEPANDUANFANGFA。GENJU《GUOJIASHUIWUZONGJUGUANYUSHISHIXIAOXINGWEILIQIYEPUHUIXINGSUODESHUIJIANMIANZHENGCEYOUGUANWENTIDEGONGGAO》(2019NIANDI2HAO)GUIDING,ZI2019NIANDUQI,ZAIYUJIAOQIYESUODESHUISHI,QIYEKEZHIJIEANDANGNIANDUJIEZHIBENQIMODEZICHANZONGE、CONGYERENSHU、YINGNASHUISUODEEDENGQINGKUANGPANDUANSHIFOUWEIXIAOXINGWEILIQIYE。XIAOXINGWEILIQIYEXIANGSHOUQIYESUODESHUIYANHUANJIAONAZHENGCESHI,RENGRANYANYONGSHANGSHUPANDUANFANGFA。YUJIAOSHENBAOSHIFUHEXIAOXINGWEILIQIYETIAOJIANDEQIYE,JIKEYIXIANGSHOUXIAOXINGWEILIQIYEPUHUIXINGSUODESHUIJIANMIANZHENGCE,YEKEYITONGSHIXIANGSHOUQIYESUODESHUIYANHUANJIAONAZHENGCE。

3.MINGQUEXIAOXINGWEILIQIYESUODESHUIYANHUANJIAONAZHENGCEDESHIJIANYAOQIU。XIAOXINGWEILIQIYEZAI2020NIANSHENGYUSHENBAOQIWANCHENGYUJIAOSHENBAOHOU,KEZANBUJIAONADANGQIDEQIYESUODESHUIKUAN,YANCHIZHI2021NIANSHOUGESHENBAOQINEIYIBINGJIAONA。

4.MINGQUEXIANGSHOUXIAOXINGWEILIQIYESUODESHUIYANHUANJIAONAZHENGCEDEBANLIFANGSHI。WEIJIANQINGNASHUIRENBANSHUIFUDAN,BIANLINASHUIRENCAOZUO,XIAOXINGWEILIQIYESUODESHUIYANHUANJIAONAZHENGCECAIYONG“ZIXINGPANBIE、SHENBAOXIANGSHOU”DEBANLIFANGSHI。QIYEGENJUJINGYINGQINGKUANGYIJIXIANGGUANSHUISHOUGUIDINGZIXINGPANDUANSHIFOUFUHEXIAOXINGWEILIQIYEDETIAOJIAN,BINGZIZHUXUANZESHIFOUXIANGSHOUYANHUANJIAONAZHENGCE。FUHETIAOJIANQIEXUANZEXIANGSHOUYANHUANJIAONAZHENGCEDEXIAOXINGWEILIQIYE,ZIXINGJISUANYANHUANJIAONASHUIE,BINGTONGGUOTIANBAOQIYESUODESHUIYUJIAONASHUISHENBAOBIAOXIANGSHOUYANHUANJIAONAZHENGCE。

(ER)GETIGONGSHANGHUSUODESHUIYANHUANJIAONAZHENGCE

YISHIGETIGONGSHANGHUYANHUANJIAONAGERENSUODESHUIZHENGCEDEXIANGSHOUFANWEI。WULUNSHIXINGCHAZHANGZHENGSHOUFANGSHIHAISHIHEDINGZHENGSHOUFANGSHIDEGETIGONGSHANGHU,JUNKEDUI2020NIAN5YUE1RIZHI2020NIAN12YUE31RISHENBAOQINEIANGUIDINGJIAONADEJINGYINGSUODEGERENSUODESHUI,ZAIBANLIJINGYINGSUODENASHUISHENBAOHOUXIANGSHOUYANHUANJIAONAZHENGCE。

ERSHISHIXINGJIANYISHENBAOFANGSHIDEDINGQIDINGEGETIGONGSHANGHUXIANGSHOUFANGSHI。GETIGONGSHANGHUSHIXINGJIANYISHENBAODE,2020NIAN5YUE1RIZHI2020NIAN12YUE31RIQIJIANZANBUKOUHUAGERENSUODESHUI,YANCHIZHI2021NIANSHOUGESHENBAOQINEIYIBINGHUAJIAO。

SANSHIGETIGONGSHANGHUYANHUANJIAONAGERENSUODESHUIDESHIJIAN。XIANGSHOUYANHUANJIAONAZHENGCEDEGETIGONGSHANGHU,ZANHUANJIAONADESHUIKUAN,YANCHIZHI2021NIANSHOUGESHENBAOQINEIYIBINGJIAONA。RUNASHUIRENYINMAIFANG、MAICHE、JIFENLUOHUDENGTESHUXUYAO,YEKEGENJUZISHENQINGKUANGXUANZEBUXIANGSHOUYANHUANJIAONASHUIKUAN。

(SAN)SHISHISHIJIAN

《GONGGAO》ZI2020NIAN5YUE1RIQISHIXING。5YUE1RIZHIBENGONGGAOFABUQIAN,NASHUIRENYIJINGJIAONAFUHEBENGONGGAOGUIDINGHUANJIAOSHUIKUANDE,KESHENQINGTUIHAI,YIBINGZHI2021NIANSHOUGESHENBAOQINEIJIAONA。

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