小微企业、个体工商户税费优惠政策指引

<p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">近年来，党中央、国务院高度重视小微企业、个体工商户发展，出台了一系列税费支持政策，持续加大减税降费力度，助力小微企业和个体工商户降低经营成本、缓解融资难题。小微企业、个体工商户等市场主体成长迅速，已成为我国繁荣经济、扩大就业、改善民生的重要力量。2021年“两会”期间，党中央、国务院根据经济发展形势，进一步加大对小微企业和个体工商户的扶持力度，为广大小微企业和个体工商户发展壮大再添助力。</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">为了便利小微企业和个体工商户及时了解适用税费优惠政策，税务总局对针对小微企业和个体工商户的税费优惠政策进行了梳理，按照享受主体、优惠内容、享受条件、政策依据的编写体例，从减负担、促融资、助创业三个方面，梳理形成了涵盖27项针对小微企业和个体工商户的税费优惠政策指引内容。具体包括：</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;"><span style="margin: 0px; padding: 0px; list-style: none; line-height: 36px; font-weight: bold;">一、减免税费负担</span></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">1.符合条件的增值税小规模纳税人免征增值税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">2.阶段性减免增值税小规模纳税人增值税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">3.小型微利企业减免企业所得税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">4.个体工商户应纳税所得不超过100万元部分个人所得税减半征收</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">5.增值税小规模纳税人减征地方“六税两费”</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">6.符合条件的企业暂免征收残疾人就业保障金</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">7.符合条件的缴纳义务人免征有关政府性基金</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">8.符合条件的增值税小规模纳税人免征文化事业建设费</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;"><span style="margin: 0px; padding: 0px; list-style: none; line-height: 36px; font-weight: bold;">二、推动普惠金融发展</span></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">9.金融机构小微企业及个体工商户小额贷款利息收入免征增值税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">10.金融机构农户小额贷款利息收入企业所得税减计收入</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">11.金融企业涉农和中小企业贷款损失准备金税前扣除</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">12.金融企业涉农和中小企业贷款损失税前扣除</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">13.金融机构与小型微型企业签订借款合同免征印花税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">14.小额贷款公司农户小额贷款利息收入免征增值税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">15.小额贷款公司农户小额贷款利息收入企业所得税减计收入</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">16.小额贷款公司贷款损失准备金企业所得税税前扣除</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">17.为农户及小型微型企业提供融资担保及再担保业务免征增值税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">18.中小企业融资（信用）担保机构有关准备金企业所得税税前扣除</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">19.账簿印花税减免</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;"><span style="margin: 0px; padding: 0px; list-style: none; line-height: 36px; font-weight: bold;">三、重点群体创业税收优惠</span></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">20.重点群体创业税费扣减</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">21.退役士兵创业税费扣减</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">22.随军家属创业免征增值税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">23.随军家属创业免征个人所得税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">24.军队转业干部创业免征增值税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">25.自主择业的军队转业干部免征个人所得税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">26.残疾人创业免征增值税</p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; list-style: none; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;, 微软雅黑; line-height: 36px; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; text-align: justify;">27.安置残疾人就业的单位和个体工商户增值税即征即退</p><p><br/></p>