论文部分内容阅读
一、小型、微型企业的认定标准根据《财政部、国家税务总局关于金融机构与小型微型企业签订借款合同免征印花税的通知》(财税[2011]105号)的规定,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标准规定的通知》(工信部联企业[2011]300号)的有关规定执行。
I. Recognized Standards for Small and Micro Enterprises According to the “Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Stamp Duty from Loan Contracts with Financial Institutions and Small and Micro Enterprises” (Cai Shui [2011] No. 105), the identification of small and micro enterprises , In accordance with the relevant provisions of the “Notice of the Ministry of Finance of the National Development and Reform Commission of the National Bureau of Statistics and the Ministry of Industry and Information Technology on Printing and Distributing the Standard for Small and Medium-sized Enterprises” (MIIT [2011] No. 300).