问题已解决
请问老师,我们企业1-4季度所得税预缴都是小型微利企业,那么企业所得税汇算清缴也一定是小型微利企业对吧?



你好,不一定的,需要看是否同时符合小型微利企业的三个条件
2021 02/02 14:41

84785035 

2021 02/02 14:51
平时申报都符合小型微利企业,为什么会出现汇算清缴不符合呢?不太理解

邹老师 

2021 02/02 14:52
你好,举个例子,第四季度利润总额本年累计299万,汇算清缴的时候纳税调增2万,应纳税所得额就是301万,这样就不符合了

84785035 

2021 02/02 16:01
满足小微企业的三个条件是什么?必须同时满足三个条件吗?

邹老师 

2021 02/02 16:02
你好
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
是必须同时满足三个条件