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财税〔2014〕71号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:为进一步加大对小微企业的税收支持力度,经国务院批准,自2014年10月1日起至2015年12月31日,对月销售额2万元(含本数,下同)至3万元的增值税小规模纳税人,免征增值税;对月营业额2万元至3万元的营业税纳税人,免征营业税。
Finance Bureau (Finance Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the planning of fiscal and taxation: In order to further increase the tax support for small and micro-sized enterprises, State Council approved that from January 1, 2014 to December 31, 2015, VAT small-scale taxpayers with monthly sales of 20,000 yuan (including the same, the same below) to 30,000 yuan shall be exempt from value-added tax; Business tax on the monthly turnover of 20,000 yuan to 30,000 taxpayers exempt from sales tax.