中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066478

Notice on the Issue of Non-Resident Enterprises Not Enjoying the Preferential Tax Policy for Small and Low-Profit Enterprises

国家税务总局关于非居民企业不享受小型微利企业所得税优惠政策问题的通知

Issuer
Date
2008-07-03
Instrument
notice
Cited by
0
This notice clarifies that non-resident enterprises, which are only liable for China's corporate income tax on income sourced from China, are not eligible for the reduced 20% tax rate applicable to qualified small and low-profit enterprises under Article 28 of the Enterprise Income Tax Law.
Full text · 原文 224 字
各省、自治区、直辖市和计划单列市国家税务局、地方税务局:  关于非居民企业是否享受企业所得税法规定的对小型微利企业的税收优惠政策问题,现明确如下:  企业所得税法第二十八条规定的小型微利企业是指企业的全部生产经营活动产生的所得均负有我国企业所得税纳税义务的企业。因此,仅就来源于我国所得负有我国纳税义务的非居民企业,不适用该条规定的对符合条件的小型微利企业减按20%税率征收企业所得税的政策。<br> 二〇〇八年七月三日<br> 国际税收,小型微利企业,企业所得税