浅谈支持小型微利企业发展的税收优惠政策

来 源：www.71-fuwu.com     发布时间：2016-6-20 10:39:16

在2011年11月1日至2014年10月31日期间，对金融机构与小型、微型企业签订的借款合同，免征印花税。自2011年1月1日起至2011年12月31日，对年应纳税所得额低于3万元（含3万元）的小型微利企业，所得减按50%计入应纳税所得额，按20%的税率缴纳企业所得税。

From November 1, 2011 to October 31, 2014, the loan contract signed between the financial institutions and small and micro enterprises shall be exempted from stamp duty. Since January 1, 2011 to December 31, 2011, of years should be taxable income below 30000 yuan (including 3 million) of small-scale enterprises, the resulting reduction by 50% shall be included in taxable income, according to the tax rate of 20% pay enterprise income tax.

自2011年11月1日起，小规模纳税人的增值税起征点幅度调整为：销售货物或应税劳务的，为月销售额5000元～20000元；按次纳税的，为每次（日）销售额300元～500元。

Since November 1, 2011, the small scale taxpayers value-added tax levy point adjustment for: the sale of goods or taxable services of the monthly sales of 5000 yuan to 20000 yuan; according to tax for each time (day) sales 300 yuan ~ 500 yuan.

营业税起征点的幅度调整为：按期纳税的，为月营业额5000元～20000元；按次纳税的，为每次（日）营业额300元～500元。

Business tax from the point of adjustment for: regular tax, for the monthly turnover of 5000 yuan to 20000 yuan; according to the tax, for each (day) turnover of 300 yuan to 500 yuan.

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