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                2020年小型微利企业是否可以暂缓缴纳企业所得税?

                日期:2020-07-29 15:02    来源:国家税务总局北京市税务局

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                  咨询内容:2020年小型微利企业是否可以暂缓缴纳企业所得税?

                  回复内容:根据《国家税务总局关于小型微利企业和个体工商户延缓缴纳2020年所得税有关事项的公告》(国家税务总局公告2020年第10号)第一条规定:“2020年5月1日至2020年12月31日,小型微利企业在2020年剩余申报期按规定办理预缴申报后,可以暂缓缴纳当期的企业所得税,延迟至2021年首个申报期内一并缴纳。”

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