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根据9月17日国务院常务会议决定精神,9月25日,财政部和税务总局印发《关于进一步支持小微企业的增值税和营业税政策的通知》(财税[2014]71号),规定自2014年10月1日至2015年12月31日,对月销售额2万元至3万元的增值税小规模纳税人和营业税纳税人,暂免征收增值税和营业税,政策范围涵盖小微企业、个体工商户和其他个人。出台这一政策,彰显了国务院在当前经济形势下稳增长、促就业、保民生的决心。
On September 25, according to the decision of the State Council executive meeting on September 17, the Ministry of Finance and the State Administration of Taxation issued the Circular on Further Increasing the Value Added Tax and Sales Tax Policies for Small and Micro Enterprises (Cai Shui [2014] No. 71) on September 25, From October 1 to December 31, 2015, small-scale VAT taxpayers and sales taxpayers with monthly sales of 20,000 to 30,000 yuan are exempt from VAT and business tax. The scope of policies covers small and micro enterprises , Individual industrial and commercial households and other individuals. The promulgation of this policy demonstrates the determination of the State Council to steady growth and promote employment and people’s livelihood in the current economic situation.