36.json

{"title":"当“高新”遇上“小微”，如何选择最优的企业所得税政策来申报？","content":"<p class='s5' style='text-align: left;'><span class='s4'><span class='bumpedFont15'>政策背景</span></span><span class='s4'><span class='bumpedFont15'>：</span></span></p><p class='s5' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>根据财税〔2019〕13号《关于实施小微企业普惠性税收减免政策的通知》的规定，</span></span><span class='s7'><span class='bumpedFont15'>小型微利企业</span></span><span class='s6'><span class='bumpedFont15'>是指从事国家非限制和禁止行业，且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业。</span></span></p><p class='s5' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>从文件规定可见，小微企业的优惠范围进一步扩大，可享受企业所得税优惠的小型微利企业标准大幅放宽，与此同时，自2019年度以来许多高新技术企业也同时符合了小型微利企业条件。</span></span></p><p class='s5' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>那么，企业在申报时应享受小微企业优惠还是高新企业优惠呢？如何选择</span></span><span class='s7'><span class='bumpedFont15'>最优政策</span></span><span class='s6'><span class='bumpedFont15'>呢？</span></span></p><p class='s9' style='text-align: left;'><img class='s8' 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' /></p><p class='s10' style='text-align: left;'> </p><p class='s13' style='text-align: left;'><span class='s11'><span class='bumpedFont15'>一、</span></span><span class='s11'><span class='bumpedFont15'>高新技术企业同时符合小型微利企业条件时，是否可以</span></span><span class='s12'><span class='bumpedFont15'>同时叠加享受</span></span><span class='s11'><span class='bumpedFont15'>小型微利企业所得税优惠？</span></span></p><p class='s15' style='text-align: left;'><span class='s4'><span class='bumpedFont15'>答：</span></span><span class='s14'><span class='bumpedFont15'>不能。</span></span><span class='s6'><span class='bumpedFont15'>根据《财政部 国家税务总局关于执行企业所得税优惠政策若干问题的通知》（财税〔2009〕69号）第二条规定，《国务院关于实施企业所得税过渡优惠政策的通知》（国发〔2007〕39号）第三条所称不得叠加享受，是指企业所得税过渡优惠政策与企业所得税法及其实施条例中规定的定期减免税和减低税率类的税收优惠。</span></span></p><p class='s15' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>因此，企业的所得税适用税率可以根据自身情况</span></span><span class='s14'><span class='bumpedFont15'>从优选择</span></span><span class='s6'><span class='bumpedFont15'>适用优惠税率，但不得同时叠加享受。</span></span></p><p class='s13' style='text-align: left;'><span class='s16'><span class='bumpedFont15'>02</span></span></p><p class='s5' style='text-align: left;'> </p><p class='s13' style='text-align: left;'><span class='s11'><span class='bumpedFont15'>二、</span></span><span class='s11'><span class='bumpedFont15'>“高新”和“小微”，各自的</span></span><span class='s12'><span class='bumpedFont15'>政策背景</span></span><span class='s11'><span class='bumpedFont15'>是如何规定的呢？</span></span></p><p class='s17' style='text-align: left;'><span class='s4'><span class='bumpedFont15'>高新技术企业所得税优惠：</span></span><span class='s6'><span class='bumpedFont15'>《中华人民共和国企业所得税法》第二十八条，国家需要重点扶持的高新技术企业，减按</span></span><span class='s14'><span class='bumpedFont15'>15%</span></span><span class='s6'><span class='bumpedFont15'>的税率征收企业所得税。</span></span></p><p class='s17' style='text-align: left;'><span class='s4'><span class='bumpedFont15'>小型微利企业所得税优惠：</span></span><span class='s6'><span class='bumpedFont15'>《关于实施小微企业普惠性税收减免政策的通知》（财税〔2019〕13号），自2019年1月1日至2021年12月31日，企业所得税对小型微利企业年应纳税所得额</span></span><span class='s14'><span class='bumpedFont15'>不超过100万元</span></span><span class='s6'><span class='bumpedFont15'>的部分，减按</span></span><span class='s14'><span class='bumpedFont15'>25%</span></span><span class='s6'><span class='bumpedFont15'>计入应纳税所得额，按</span></span><span class='s14'><span class='bumpedFont15'>20%</span></span><span class='s6'><span class='bumpedFont15'>的税率缴纳企业所得税；对年应纳税所得额</span></span><span class='s14'><span class='bumpedFont15'>超过100万元但不超过300万元</span></span><span class='s6'><span class='bumpedFont15'>的部分，减按</span></span><span class='s14'><span class='bumpedFont15'>50%</span></span><span class='s6'><span class='bumpedFont15'>计入应纳税所得额，按</span></span><span class='s14'><span class='bumpedFont15'>20%</span></span><span class='s6'><span class='bumpedFont15'>的税率缴纳企业所得税。</span></span></p><p class='s17' style='text-align: left;'> </p><p class='s13' style='text-align: left;'><span class='s11'><span class='bumpedFont15'>通过对比可知，当一个高新技术企业同时符合小型微利企业条件时，纳税人如何做出选择就显得尤为重要了，</span></span><span class='s18'><span class='bumpedFont15'>选择不同，企业最终享受到的优惠和企业实际税负都会受到影响</span></span><span class='s11'><span class='bumpedFont15'>。</span></span></p><p class='s17' style='text-align: left;'> </p><p class='s13' style='text-align: left;'><span class='s16'><span class='bumpedFont15'>03</span></span></p><p class='s5' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>三、</span></span><span class='s6'><span class='bumpedFont15'>当“高新”遇上“小微”，企业该</span></span><span class='s19'><span class='bumpedFont15'>如何选择</span></span><span class='s6'><span class='bumpedFont15'>呢？选择优惠可以在年中或汇算清缴时发生</span></span><span class='s19'><span class='bumpedFont15'>变动</span></span><span class='s6'><span class='bumpedFont15'>吗？</span></span></p><p class='s15' style='text-align: left;'><span class='s4'><span class='bumpedFont15'>答：</span></span><span class='s6'><span class='bumpedFont15'>小微企业优惠和高新企业优惠可以</span></span><span class='s14'><span class='bumpedFont15'>自行选择，从优享受</span></span><span class='s6'><span class='bumpedFont15'>。</span></span></p><p class='s15' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>一般来说，当高新技术企业同时满足小微企业优惠标准时，</span></span><span class='s14'><span class='bumpedFont15'>小微企业的税率比高新技术企业更为优惠</span></span><span class='s6'><span class='bumpedFont15'>。</span></span></p><p class='s15' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>但当高新技术企业在前期预缴时，已通过直接填写申报表的方式享受了小微企业优惠，但在某一季度或年度汇算清缴时</span></span><span class='s14'><span class='bumpedFont15'>不再符合小微企业优惠的标准</span></span><span class='s6'><span class='bumpedFont15'>，则企业可在当期申报时再选择高新技术企业的优惠方式，对前期的累计应纳税所得额统一按15%的高新优惠税率计算，按当期实际的应纳税所得额缴纳预缴税款或汇缴补税即可。</span></span></p><p class='s21' style='text-align: left;'><img class='s20' 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' /></p><p class='s9' style='text-align: left;'> </p><p class='s9' style='text-align: left;'><span class='s22'><span class='bumpedFont15'>案例一</span></span></p><p class='s23' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>A公司为高新技术企业，其高新证书的有效期为2017年10月至2020年9月。该公司从事国家非限制和禁止行业，假设其在2019年第1季度的资产总额季度平均值为1500万元，从业人数季度平均值为120人，应纳税所得额为80万元。</span></span></p><p class='s23' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>那么A公司在1季度预缴时应如何申报？假设A公司2019年全年资产总额和从业人数平均值保持不变，年度应纳税所得额为280万元。那么A公司2019年度汇算清缴应如何申报？</span></span></p><p class='s23' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>从优惠条件的分析来看，不论是2019年1季度预缴还是2019年汇算清缴，</span></span><span class='s14'><span class='bumpedFont15'>A公司显然同时满足小型微利企业和高新技术企业的优惠条件。</span></span></p><p class='s23' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>A公司若选择</span></span><span class='s14'><span class='bumpedFont15'>高新优惠</span></span><span class='s6'><span class='bumpedFont15'>，则2019年1季度预缴企业所得税为80*15%=12万元，2019年汇算清缴计算年度应纳企业所得税额为280*15%=42万元。</span></span></p><p class='s23' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>A公司若选择</span></span><span class='s14'><span class='bumpedFont15'>小型微利优惠</span></span><span class='s6'><span class='bumpedFont15'>，则2019年1季度预缴企业所得税为80*25%*20%=4万元，2019年汇算清缴计算年度应纳企业所得税额为100*25%*20%+180*50%*20%=23万元。</span></span></p><p class='s23' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>显然，A公司在同时满足小型微利企业和高新技术企业的优惠条件时，不论是预缴还是汇算清缴，选择享受</span></span><span class='s14'><span class='bumpedFont15'>小型微利优惠</span></span><span class='s6'><span class='bumpedFont15'>对企业更为有利。</span></span></p><p class='s23' style='text-align: left;'> </p><p class='s9' style='text-align: left;'><span class='s22'><span class='bumpedFont15'>案例二</span></span></p><p class='s23' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>B公司为高新技术企业，其高新证书的有效期为2017年10月至2020年9月。该公司从事国家非限制和禁止行业，假设其在2019年第1季度的资产总额季度平均值为2000万元，从业人数季度平均值为280人，应纳税所得额为180万元。</span></span></p><p class='s23' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>那么B公司在1季度预缴时应如何申报？假设B公司2019年第2季度全年资产总额和从业人数平均值保持不变，应纳税所得额为580万元。那么B公司在2季度预缴时应如何申报？</span></span></p><p class='s23' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>首先，从优惠条件分析来看，B公司2019年</span></span><span class='s14'><span class='bumpedFont15'>1季度同时满足</span></span><span class='s6'><span class='bumpedFont15'>小型微利企业和高新技术企业的优惠条件，企业应选择</span></span><span class='s14'><span class='bumpedFont15'>小型微利优惠</span></span><span class='s6'><span class='bumpedFont15'>，因此B公司2019年1季度预缴企业所得税为100*25%*20%+80*50%*20%=13万元。</span></span></p><p class='s23' style='text-align: left;'><span class='s6'><span class='bumpedFont15'>其次，从优惠条件分析来看，B公司2019年</span></span><span class='s14'><span class='bumpedFont15'>2季度只满足高新技术企业的优惠条件</span></span><span class='s6'><span class='bumpedFont15'>，因此只能选择高新优惠，因此B公司2019年2季度预缴企业所得税为580*15%=87万元。由于1季度已预缴入库13万元，此时2季度应补缴入库87-13=74万元。 </span></span></p>"}