创业创新 可以享受哪些税收优惠政策

• 作 者: 侯东波 杨金亮
• 出 处: 中国税务
• 发表日期: 2015年11期
• 关键词: 税收优惠政策 国家税务总局 增值税 中小高新技术企业 小规模纳税人 创业创新

一、支持小微企业发展的税收优惠政策(一)提高起征点1.提高增值税、营业税起征点。自2011年11月1日起,将增值税起征点的幅度调整为:销售货物的,为月销售额5 000~20 000元;销售应税劳务的,为月销售额5 000~20 000元;按次纳税的,为每次(日)300~500元。将营业税起征点的幅度调整为:按期纳税的,为月营业税额5 000~20 000元;按次纳税的,

First, to support the development of small and micro enterprises tax incentives (A) to raise the threshold 1. Increase the value-added tax, business tax threshold. From November 1, 2011 onwards, the value-added tax threshold will be adjusted as follows: the sale of goods, for the monthly sales of 5,000 to 20,000 yuan; sales of taxable services for the monthly sales of 5,000 to 20,000 Yuan; according to tax, for each (day) 300 ~ 500 yuan. The magnitude of the business tax threshold will be adjusted to: Periodical tax payment, the monthly business tax of 5 000 ~ 20 000 yuan; according to tax,