The energy saving and water saving equipment purchased did not apply for income tax benefits in those years. Can you continue to enjoy it next year?
In 2016 the taxable income of small profit of not more than 300 thousand yuan, can enjoy preferential halved (equivalent to the preferential tax rate of 10%), the amount of taxable income below 300 thousand yuan, small profit tax deduction equal to the amount of taxable income * 15%, the numbers at the same time fill in the declaration form "which halved" line. The taxpayer shall enjoy the preferential treatment by completing the declaration form without further filing procedures.
(four) when the new small profit enterprises are established in the current year, the actual profits or taxable income shall not exceed RMB 300 thousand yuan in advance, and they may enjoy the policy of halving the amount of tax payable.
(two) fixed rate levy enterprises. The previous tax year met the requirements of small profit enterprises, and when the amount of taxable income amounted to no more than 300 thousand yuan in advance, it could enjoy the policy of halving the amount of tax payable. Three) enterprises that do not meet the requirements of small profit enterprises in the last tax year. When the prepayment is expected to meet the conditions of the small profit enterprises, they may enjoy the policy of half taxation.
(a) audit collection enterprise. Where the preceding tax year meets the requirements of a small profit enterprise, if the enterprise income tax is paid in advance according to actual profits, the actual profit shall not exceed RMB 300 thousand yuan (including the same hereinafter) when the amount is paid in advance, and the tax policy may be reduced by half.
