關于暫免征收部分(fēn)小(xiǎo)微企業增值稅和營業稅的通知

發布時間：2017-12-21

财稅[2013]52号

　　各省、自治區(qū)、直轄市、計劃單列市财政廳（局）、國(guó)家稅務(wù)局、地方稅務(wù)局，新(xīn)疆生産(chǎn)建設兵團财務(wù)局：

　　為(wèi)進一步扶持小(xiǎo)微企業發展，經國(guó)務(wù)院批準，自2013年8月1日起，對增值稅小(xiǎo)規模納稅人中(zhōng)月銷售額不超過2萬元的企業或非企業性單位，暫免征收增值稅；對營業稅納稅人中(zhōng)月營業額不超過2萬元的企業或非企業性單位，暫免征收營業稅。

　　請遵照執行。

　　财政部國(guó)家稅務(wù)總局

中(zhōng)國(guó)銀監會關于進一步做好小(xiǎo)微企業金融服務(wù)工(gōng)作(zuò) 關于技(jì )術轉讓所得減免企業所得稅有(yǒu)關問題的公(gōng)告

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