Announcement of the State Taxation Administration on Tax Collection and Administration Issues Concerning the Implementation of the Preferential Income Tax Policy for Small and Low-Profit Enterprises
Announcement of the State Taxation Administration on Tax Collection and Administration Issues Concerning the Implementation of the Preferential Income Tax Policy for Small and Low-Profit Enterprises
Announcement of the State Taxation Administration on Tax Collection and Administration Issues Concerning the Implementation of the Preferential Income Tax Policy for Small and Low-Profit Enterprises
Announcement of the State Taxation Administration [2023] No. 6
March 27, 2023
With a view to supporting the development of small and micro enterprises, and implementing the preferential income tax policy for small and low-profit enterprises, the relevant tax collection and administration issues are hereby announced as follows:
I. Enterprises qualified as small and low-profit enterprises ("SLPEs") as stipulated by the Ministry of Finance and the State Taxation Administration are entitled to the preferential enterprise income tax ("EIT") policy for SLPEs in accordance with relevant policy and regulations.
Where an enterprise has established any branch without the status of a legal person, the employees, asset values, and annual taxable incomes of the head organization and any such branch established shall be combined to determine whether the enterprise is qualified as an SLPE.
II.
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Announcement of the State Taxation Administration [2023] No. 6
March 27, 2023
With a view to supporting the development of small and micro enterprises, and implementing the preferential income tax policy for small and low-profit enterprises, the relevant tax collection and administration issues are hereby announced as follows:
I. Enterprises qualified as small and low-profit enterprises ("SLPEs") as stipulated by the Ministry of Finance and the State Taxation Administration are entitled to the preferential enterprise income tax ("EIT") policy for SLPEs in accordance with relevant policy and regulations.
Where an enterprise has established any branch without the status of a legal person, the employees, asset values, and annual taxable incomes of the head organization and any such branch established shall be combined to determine whether the enterprise is qualified as an SLPE.
II.
......