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小型微型企业(简称“小微企业”)是提供新增就业岗位的主要渠道,是企业家创业成长的重要平台,也是科技创新的重要力量。支持小微企业健康发展,对于我国应对国际金融危机影响、保持经济平稳较快发展,具有重要战略意义。近年来,税务部门认真贯彻中央决策部署,积极实施一系列税收政策措施,减轻小微企业负担,促进其健康发展,取得积极成效。提高个体工商户增值税和营业税起征点。税务部门会同财政部门修订《增值税暂行条例实施细则》和《营业税暂
Small micro-enterprises (referred to as “small micro-enterprises”) are the main channels for providing new jobs, an important platform for entrepreneurial entrepreneurship growth, and an important force for scientific and technological innovation. Supporting the healthy development of small and micro enterprises has an important strategic significance for our country to cope with the impact of the international financial crisis and maintain a steady and rapid economic development. In recent years, the tax department earnestly implemented the decision-making arrangements made by the central government, implemented a series of tax policies and measures to reduce the burden on small and micro enterprises and promoted their healthy development with positive results. Improve individual business value-added tax and business tax threshold. Tax departments in conjunction with the financial sector to amend the “Provisional Regulations on Value-added Tax Regulations” and "business tax temporarily