为支持小型微利企业发展，贯彻落实国务院第102次常务会议决定，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例、《财政部 国家税务总局关于进一步扩大小型微利企业所得税优惠政策范围的通知》（财税〔2015〕99号）等规定，现就进一步扩大小型微利企业减半征收企业所得税优惠政策范围有关实施问题公告如下北京代理记账：

To support the development of small-scale enterprises, the implementation of the State Council executive meeting decided to 102nd, according to the "PRC Enterprise Income Tax Law" (hereinafter referred to as the enterprise income tax law and its implementing regulations), "the Ministry of Finance and the State Administration of Taxation on the further expansion of small and micro enterprise income tax preferential policy scope of the notice" (taxation 2015 99 No.) and other provisions, we will further expand small profit halved the scope of the enterprise income tax preferential policies for the implementation of Beijing bookkeeping issues are announced as follows:

一、自2015年10月1日至2017年12月31日，符合规定条件的小型微利企业，无论采取查账征收还是核定征收方式，均可以享受财税〔2015〕99号文件规定的小型微利企业所得税优惠政策（以下简称减半征税政策）。

First, from October 1, 2015 to December 31, 2017, compliance with the conditions of small-scale enterprises, whether audit collection or approved collection methods, can small-scale enterprises enjoy taxation 2015 Document No. 99 provisions of the income tax preferential policy (hereinafter referred to as the half tax policy).

二、符合规定条件的小型微利企业自行申报享受减半征税政策。汇算清缴时，小型微利企业通过填报企业所得税年度纳税申报表中“资产总额、从业人数、所属行业、国家限制和禁止行业”等栏次履行备案手续。

Two, in line with the provisions of the small profit enterprises to declare their own to enjoy the policy of tax halved. The final settlement, small-scale enterprises by completing the annual enterprise income tax returns in total assets, the number of employees and the industry, industry restricted or prohibited by the state "and other columns perform registration procedures.

三、企业预缴时享受小型微利企业所得税优惠政策，按照以下规定执行：

Three, enterprise advance small-scale enterprises enjoy preferential income tax policy, in accordance with the following provisions:

（一）查账征收企业。上一纳税年度符合小型微利企业条件的，分别按照以下情况处理:

(a) audit collection enterprise. In the last tax year in line with the conditions of small profit enterprises, respectively, in accordance with the following conditions:

1.按照实际利润预缴企业所得税的，预缴时累计实际利润不超过30万元（含，下同）的，可以享受减半征税政策；

1 according to the actual profit of withholding enterprise income tax, while the cumulative prepayment actual profit of not more than 300 thousand yuan (including, below), you can enjoy the halved tax policy;

2.按照上一纳税年度应纳税所得额平均额预缴企业所得税的，预缴时可以享受减半征税政策。

2 according to the previous tax year taxable income of the average amount of withholding enterprise income tax paid in advance, can enjoy halved tax policy.

（二）定率征收企业。上一纳税年度符合小型微利企业条件，预缴时累计应纳税所得额不超过30万元的，可以享受减半征税政策。

(two) fixed rate levy enterprises. A tax year in line with the conditions of small-scale enterprises, while the cumulative prepayment amount of taxable income does not exceed 300 thousand yuan, can enjoy halved tax policy.

（三）定额征收企业。根据优惠政策规定需要调减定额的，由主管税务机关按照程序调整，依照原办法征收。

(three) quota collection enterprise. According to the preferential policies to reduce the quota, by the competent tax authorities in accordance with the procedure of adjustment, in accordance with the original methods of collection.

（四）上一纳税年度不符合小型微利企业条件的企业。预缴时预计当年符合小型微利企业条件的，可以享受减半征税政策。

(four) the last tax year does not meet the conditions of small profit enterprises. Advance when the year is expected to meet the conditions of small-scale enterprises, can enjoy halved tax policy.

（五）本年度新成立小型微利企业，预缴时累计实际利润或应纳税所得额不超过30万元的，可以享受减半征税政策。

(five) this year, the newly established small-scale enterprises, the cumulative prepayment when actual profits or taxable income of not more than 300 thousand yuan, can enjoy halved tax policy.

四、企业预缴时享受了减半征税政策，但汇算清缴时不符合规定条件的，应当按照规定补缴税款。

Four, advance enterprises enjoy halved tax policy, but the final settlement does not comply with the conditions, shall pay the tax.

五、小型微利企业2015年第4季度预缴和2015年度汇算清缴的新老政策衔接问题，按以下规定处理：

Five small-scale enterprises, the fourth quarter of 2015 and 2015 in advance of the annual settlement of the new and old policy convergence issues, according to the following provisions:

（一）下列两种情形，全额适用减半征税政策：

(a) the following two cases, the full application of the tax policy:

1.全年累计利润或应纳税所得额不超过20万元（含）的小型微利企业；

1 annual cumulative profits or taxable income of not more than 200 thousand yuan (including) the small profit enterprises;

2.2015年10月1日（含，下同）之后成立，全年累计利润或应纳税所得额不超过30万元的小型微利企业。

2.2015 years in October 1st (including the same below) was established, the annual total profit or taxable income of small profit enterprises not more than 300 thousand yuan.

（二）2015年10月1日之前成立，全年累计利润或应纳税所得额大于20万元但不超过30万元的小型微利企业，分段计算2015年10月1日之前和10月1日之后的利润或应纳税所得额，并按照以下规定处理：

(two) set up before October 1, 2015, the annual total profits or taxable income of more than 200 thousand yuan but not more than 300 thousand yuan of small low profit enterprises before October 1, 2015 and October 1st to calculate the profits or taxable income, and in accordance with the following provisions:

1.10月1日之前的利润或应纳税所得额适用企业所得税法第二十八条规定的减按20%的税率征收企业所得税的优惠政策（简称减低税率政策）；10月1日之后的利润或应纳税所得额适用减半征税政策。

1.10 month 1 days before profits or taxable income amount for twenty-eighth of enterprise income tax law stipulates the reduced rate of 20% enterprise income tax preferential policies (referred to as reducing tax policy); after October 1st profits or taxable income is halved tax policy.

2.根据财税〔2015〕99号文件规定，小型微利企业2015年10月1日至2015年12月31日期间的利润或应纳税所得额，按照2015年10月1日之后的经营月份数占其2015年度经营月份数的比例计算确定。计算公式如下：

2 according to the provisions of tax 2015 Document No. 99, during the period of October 1, 2015 to December 31, 2015 of small-scale enterprises profits or taxable income, accounting for 2015 of the annual operating according to the number of months in the number of operating in October 1, 2015 after the proportion calculated. The calculation formula is as follows:

10月1日至12月31日利润额或应纳税所得额=全年累计实际利润或应纳税所得额×（2015年10月1日之后经营月份数÷2015年度经营月份数）

From October 1st to December 31st profits or taxable income = total annual actual profits or taxable income * (October 1, 2015, 2015 months after operation the annual number of months of operations)

3.2015年度新成立企业的起始经营月份，按照税务登记日期所在月份计算。

3.2015 newly established enterprises in the beginning of the month, in accordance with the date of tax registration.

六、北京代理记账声明本公告自2015年10月1日起施行。

Six, Beijing Acting accounting statement this announcement shall come into force as of October 1, 2015.

特此公告。

Hereby announcement.