小微企业普惠性税收优惠政策指引汇编
发布时间：2023-11-24 17:07:10
小微企业普惠性税收优惠政策指引汇编
2019年7月修订
小微企业普惠性税收优惠政策指引汇编..................................................................................................................................0
1.增值税小规模纳税人销售额未超限额免征增值税...............................................................................................0
【享受主体】......................................................................................................................................................0【优惠内容】......................................................................................................................................................0【享受条件】......................................................................................................................................................0【政策依据】......................................................................................................................................................02.小型微利企业减免企业所得税...............................................................................................................................1
【享受主体】......................................................................................................................................................1【优惠内容】......................................................................................................................................................1【享受条件】......................................................................................................................................................1【政策依据】......................................................................................................................................................23.增值税小规模纳税人减免资源税等“六税两费”...................................................................................................2
【享受主体】......................................................................................................................................................2【优惠内容】......................................................................................................................................................2【享受条件】......................................................................................................................................................3【政策依据】......................................................................................................................................................34.统一小规模纳税人标准.........................................................................................................................................3
【享受主体】......................................................................................................................................................4【优惠内容】......................................................................................................................................................4【享受条件】......................................................................................................................................................4【政策依据】......................................................................................................................................................45.金融机构向农户、小型企业、微型企业及个体工商户发放小额贷款取得的利息收入免征增值税...............5
【享受主体】......................................................................................................................................................5【优惠内容】......................................................................................................................................................5【享受条件】......................................................................................................................................................5【政策依据】......................................................................................................................................................66.金融机构小微企业贷款利息收入免征增值税.....................................................................................................6
【享受主体】......................................................................................................................................................6【优惠内容】......................................................................................................................................................6【享受条件】......................................................................................................................................................7【政策依据】......................................................................................................................................................97.金融机构与小型微型企业签订借款合同免征印花税...........................................................................................9
【享受主体】......................................................................................................................................................9【优惠内容】....................................................................................................................................................10
【享受条件】....................................................................................................................................................10【政策依据】....................................................................................................................................................108.企业新购进设备、器具一次性抵扣额提高.........................................................................................................11
【享受主体】....................................................................................................................................................11【优惠内容】....................................................................................................................................................11【享受条件】....................................................................................................................................................11【政策依据】....................................................................................................................................................119.企业免征有关政府性基金.....................................................................................................................................11
【享受主体】....................................................................................................................................................
