企业所得税手把手教你填2019年度企业所得税度申报表 - 北京代理记账

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企业所得税手把手教你填2019年度企业所得税度申报表 - 北京代理记账

企业所得税手把手教你填2019年度企业所得税度申报表

2021-10-11上一篇：办理了税务登记的非企业性单位能否代开专票？|下一篇：办理了个体营业执照就要交税吗

湖南日报5月19日讯（记者秦慧英通讯员吴茜余锦钟）记者今天从省国税局获悉，企业所得税年度申报期即将于5月31日结束，年度固定资产加速折旧优惠政策申报也将同时结束。

2014年，财政部、国家税务总局制定出台了固定资产加速折旧企业所得税优惠新政策，切实减轻企业尤其是制造业企业投资初期的税收负担，调动企业提高设备投资、更新改造和科技创新的积极性。目前，2014年度企业所得税汇算清缴工作即将结束，对于2014年度符合加速折旧条件的固定资产，需在本年度申报享受优惠，不能推迟到以后年度享受。如果企业已经完成了2014年度企业所得税汇算清缴申报，但没有申报此项折旧优惠的，只需在5月31日前进行更正申报，同样可以享受该优惠。

（责任编辑：HN666）

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