问题已解决
小微企业所得税政策变了吗?之前税率是多少,现在税率又是多少?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
小微企业企业所得税:小型微利企业年应纳税所得额300万以内全额按5%税率
财政部 税务总局公告2023年第6号
2023 03/29 09:47
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/29 10:00
一百万以内呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/29 10:01
之前税率是多少
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家权老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/29 10:03
一百万以内之前税率是2.5%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/29 10:16
那这个三百万也包含100万吗
也是百分之五吗现在
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家权老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/29 10:21
是的,300万内都是5%的了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/29 10:27
之前的税率有文件吗
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家权老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/29 10:31
知道是怎么回事就行了哈