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。