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本刊讯财政部、税务总局日前发布《关于延续小微企业增值税政策的通知》以及《关于支持小微企业融资有关税收政策的通知》,进一步加大对小微企业的支持力度。通知明确,为支持小微企业发展,自2018年1月1日至2020年12月31日,继续对月销售额2万元(含本数)至3万元的增值税小规模纳税人,免征增值税。此外,自2017年12月1日至2019年12月31日,对金融机构向农户、小型企业、微型企业及个体工商户发放小额贷款取得的利息收入,免征增值税;自2018年1月1日至2020年12月31日,对金融机构与小型企业、微型企业签订的借款合同免征印花税。
Recently, the Ministry of Finance and the State Administration of Taxation released the “Notice on Renewing the Small and Small Enterprises Value Added Tax Policy” and the “Circular on Relevant Tax Policies on Supporting the Financing of Small and Micro Enterprises”, further increasing the support for small and micro enterprises. Notice clearly, in order to support the development of small and micro enterprises, from January 1, 2018 to December 31, 2020, continue to small-scale taxpayers of VAT with monthly sales of 20,000 yuan (including the number) to 30,000 yuan Value-added tax. In addition, interest income from small loans granted by financial institutions to farmers, small businesses, micro-enterprises and individual industrial and commercial households is exempt from value-added tax from December 1, 2017 to December 31, 2019; From January 1 to December 31, 2020, stamp duty is exempt from loan contracts signed between financial institutions and small-scale enterprises and micro-enterprises.