关注！小微企业和个体工商户所得税优惠政策明确了
<p data-track="1" style="box-sizing: border-box; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; margin-top: 0px !important;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"><span style="box-sizing: border-box; font-weight: 700; margin: 0px; padding: 0px; border: 0px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(0, 82, 255); --tt-darkmode-color: #005CFF;">财政部 税务总局</span></span></span></p><p data-track="2" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"><span style="box-sizing: border-box; font-weight: 700; margin: 0px; padding: 0px; border: 0px;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(255, 76, 65); --tt-darkmode-color: #FF4C41;">关于小微企业和个体工商户所得税优惠政策的公告</span></span></span></p><p data-track="3" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> <span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; color: rgb(136, 136, 136); --tt-darkmode-color: #888888;">财政部 税务总局公告2023年第6号</span></span></p><p data-track="5" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> 为支持小微企业和个体工商户发展，现将有关税收政策公告如下： </span></p><p data-track="7" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> 一、对小型微利企业年应纳税所得额不超过100万元的部分，减按25%计入应纳税所得额，按20%的税率缴纳企业所得税。 </span></p><p data-track="9" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> 二、对个体工商户年应纳税所得额不超过100万元的部分，在现行优惠政策基础上，减半征收个人所得税。 </span></p><p data-track="11" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> 三、本公告所称小型微利企业，是指从事国家非限制和禁止行业，且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业。 </span></p><p data-track="13" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> 从业人数，包括与企业建立劳动关系的职工人数和企业接受的劳务派遣用工人数。所称从业人数和资产总额指标，应按企业全年的季度平均值确定。具体计算公式如下： </span></p><p data-track="15" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> 季度平均值＝（季初值＋季末值）÷2 </span></p><p data-track="17" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> 全年季度平均值＝全年各季度平均值之和÷4 </span></p><p data-track="19" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> 年度中间开业或者终止经营活动的，以其实际经营期作为一个纳税年度确定上述相关指标。 </span></p><p data-track="21" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> 四、本公告执行期限为2023年1月1日至2024年12月31日。 </span></p><p data-track="23" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;"> 特此公告。 </span></p><p data-track="25" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); text-align: right;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;">财政部</span></p><p data-track="26" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); text-align: right;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;">税务总局</span></p><p data-track="27" style="box-sizing: border-box; margin-top: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: PingFang SC, Hiragino Sans GB, Microsoft YaHei, WenQuanYi Micro Hei, Helvetica Neue, Arial, sans-serif; font-size: 18px; white-space: normal; background-color: rgb(255, 255, 255); text-align: right; margin-bottom: 0px !important;"><span style="box-sizing: border-box; margin: 0px; padding: 0px; border: 0px; letter-spacing: 1px;">2023年3月26日</span></p><p><br/></p><link rel="stylesheet" href="//www.dafuping.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_XL3" id="wcn_editor_css"/>
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