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为进一步加大对小微企业的税收支持力度,国家税务总局于2014年10月11日发布了《国家税务总局关于小微企业免征增值税和营业税有关问题的公告》(国家税务总局公告2014年第57号,以下简称57号文),规定自2014年10月1日起,月销售额或营业额不超过3万元(含3万元,下同)的增值税小规模纳税人和营业税纳税人,免征增值税或营业税,其中以1个季度为纳税期限的增值税小规模纳税人和营业税纳税人,季度销售额或
In order to further increase tax support for small and micro enterprises, the State Administration of Taxation released the “Notice of the State Administration of Taxation on Relevant Issues on Exempting Value-added Tax and Business Tax for Small and Micro-enterprises” on October 11, 2014 (Announcement of the State Administration of Taxation 2014 No. 57 of the following year, hereinafter referred to as the No. 57 Circular) provides that since October 1, 2014 onwards, the monthly sales or turnover of not more than 30,000 yuan (including 30,000 yuan, the same below) small-scale VAT taxpayers and Business tax taxpayers, exempt from value-added tax or business tax, including one quarter for the tax period value-added tax small-scale taxpayers and sales taxpayers, quarterly sales or