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软件企业所得税优惠政策“获利年度”具体如何计算?
发布日期:2022-03-08 11:05 来源:江苏省税务局 字体:[ ]

朱女士:关于促进集成电路产业和软件产业高质量发展企业所得税政策的公告,多项提及“自获利年度起”。想了解一下,具体以什么为准,是以利润总额为准,还是以最后纳税条件后的应纳税总额为准?

SHENGSHUIWUJUDAFU:GENJU《GUOJIASHUIWUZONGJUGUANYUZHIXINGRUANJIANQIYESUODESHUIYOUHUIZHENGCEYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2013NIANDI43HAO)GUIDING:“SAN、RUANJIANQIYEDEHUOLINIANDU,SHIZHIRUANJIANQIYEKAISHISHENGCHANJINGYINGHOU,DIYIGEYINGNASHUISUODEEDAYULINGDENASHUINIANDU,BAOKUODUIQIYESUODESHUISHIXINGHEDINGZHENGSHOUFANGSHIDENASHUINIANDU。RUANJIANQIYEXIANGSHOUDINGQIJIANMIANSHUIYOUHUIDEQIXIANYINGDANGLIANXUJISUAN,BUDEYINZHONGJIANFASHENGKUISUNHUOQITAYUANYINERJIANDUAN。”(2021NIAN3YUE3RI)

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