论文部分内容阅读
财税〔2014〕78号各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,西藏自治区国家税务局,新疆生产建设兵团财务局:为鼓励金融机构对小型、微型企业提供金融支持,进一步促进小型、微型企业发展,现将有关印花税政策通知如下:一、自2014年11月1日至2017年12月31日,对金融机构与小型、微型企业签订的借款合同免征印花税。二、上述小型、微型企业的认定,按照《工业和信息化部国家统计局国家发展和改革委员会财政部关于印发中小企业划型
Finance Bureau (Finance Bureau), Local Taxation Bureau, State Administration of Taxation of Tibet Autonomous Region, Xinjiang Production and Construction Corps, Finance Bureau of Finance Bureau of Finance Bureau of Finance Bureau of Finance Bureau of Finance Bureau of Finance Ministry of Finance and Taxation (Grant No. [2014] 78) of all provinces, autonomous regions, municipalities directly under the Central Government, and municipalities separately planning. To further promote the development of small and micro enterprises, we hereby notify the relevant stamp duty policies as follows: I. From 1 November 2014 to 31 December 2017, stamp duty is exempt from loan contracts between financial institutions and small and micro enterprises. Second, the small and micro enterprises identified, in accordance with the "Ministry of Industry and Information Technology, National Development and Reform Commission, National Development and Reform Commission on the type of distribution of SMEs