小微企业所得税优惠政策（小微企业优惠政策2( 七 ) _企业所得税

4. . Smallare those with 5 or moreandof 10yuan or more; those with less than 5orof less than 10yuan are micro-.
5.. Those with 10 or moreandof 1yuan or more are small ; those with less than 10or less than 1yuan ofare micro-.
6.. Those with 20 or moreandof 2yuan or more are small ; those with less than 20or less than 2yuan ofare micro-.
7.. Those with 20 or moreandof 1yuan or more are small ; those with less than 20or less than 1yuan ofare micro-.
8.The. Those with 20 or moreandof 1yuan or more are small ; those with less than 20or less than 1yuan ofare micro-.
9.The. Those with 10 or moreandof 1yuan or more are small ; those with less than 10or less than 1yuan ofare micro-.
10.The. Those with 10 or moreandof 1yuan or more are small ; those with less than 10or less than 1yuan ofare micro-.
11.. Those with 10 or moreandof 1yuan or more are small ; those with less than 10or less than 1yuan ofare micro-.
12. and. Those with 10 or moreandof 500,000 yuan or more are small ; those with less than 10or less than 500,000 yuan ofare micro-.
13.Realand . Smallwithof 1yuan or more and totalof 20yuan or more are small ; those withof less than 1yuan or totalof less than 20yuan are micro-.
14. . Smallare those with 100 or moreandof 5yuan or more; those with less than 100orof less than 5yuan are micro-.
15. and. Those with 10 or moreand totalof 1yuan or more are small ; those with less than 10or totalof less than 1yuan are micro-.
16.Othernot . Those with 10 or moreare small ; those with less than 10are micro-.
【 Basis】
1." of theofand,of ,and,of , onandthefor theof Small and -sized " ( ofand[2011] No. 300)
2." of theofand the Stateofon TaxSmall and Micro" (Cai Shui [2017] No. 77)
7
fromfund
【Enjoy the main body】
Small and micro
【特别优惠】
1.From1, 2016, the scope of, local, and waterfunds will befrom thesales orof not more than 30,000 yuan (Thesales orthat is taxed on abasis does not90,000 yuan), and thesales orthat is taxed on abasis does not100,000 yuan ( sales orthat is taxed on abasis does not100,000 yuan). not more than 300,000 yuan).
2.Thebyand non- units withsales of no more than 20,000 yuan (60,000 yuan taxed ) among small-scale value-added taxarefromfees . Those who do not reach theof value-added tax shall befrom thefee for.自2015年1月1日起至2017年12月31日，对按月纳税的月销售额不超过3万元（含3万元），以及按季纳税的季度销售额不超过9万元（含9万元）的缴纳义务人，免征文化事业建设费。
3.自2017年4月1日起，将残疾人就业保障金免征范围，由自工商注册登记之日起3年内，在职职工总数20人（含）以下小微企业，调整为在职职工总数30人（含）以下的企业。调整免征范围后，工商注册登记未满3年、在职职工总数30人（含）以下的企业，可在剩余时期内按规定免征残疾人就业保障金。
【享受条件】
1.免征教育费附加、地方教育附加、水利建设基金的缴纳义务人，按月纳税的月销售额或营业额不超过10万元（按季度纳税的季度销售额或营业额不超过30万元）。
2.免征残疾人就业保障金的小微企业，应当安排残疾人就业未达到规定比例、在职职工总数30人以下（含30人），且享受期限仅限于自工商登记注册之日起3年内。
【政策依据】
1.《财政部国家税务总局关于对小微企业免征有关政府性基金的通知》（财税〔2014〕122号）
2.《财政部国家税务总局关于扩大有关政府性基金免征范围的通知》（财税〔2016〕12号）
3.《财政部国家税务总局关于营业税改征增值税试点有关文化事业建设费政策及征收管理问题的通知》（财税〔2016〕25号）