Original title: support the development of small and micro-enterprises and individual entrepreneurs, tax and fee incentives guidelines issued

The CPC Central Committee and the State Council attach great importance to the development of small and micro-enterprises and individual entrepreneurs. The CPC Central Committee and the State Council attach great importance to the development of small and medium-sized enterprises and individual entrepreneurs, and the meeting of the Political Bureau of the CPC Central Committee on July 24 emphasized the continuation, optimization, improvement and implementation of the policy of reducing taxes and fees, and the executive meeting of the State Council on July 31 made the follow-up arrangements for the phased policies that will expire this year and next year. Recently, the Ministry of Finance and the State Administration of Taxation issued a document on tax and fee incentives to support the development of small and micro-enterprises and individual entrepreneurs. The two departments in accordance with the enjoyment of the main body, preferential content, enjoyment conditions, enjoyment mode, policy basis, policy cases of the style of combing, preparation and formation of the "support for the development of small and medium-sized enterprises and individual businessmen tax incentives guidelines (1.0)" for taxpayers and contributors and around the financial and tax personnel reference to use.

Contents of "Guidelines on Preferential Policies on Taxes and Fees for Supporting the Development of Small and Micro Enterprises and Individual Industrial and Commercial Households (1.0)"

I. VAT Exemption Policy for VAT Small-Scale Taxpayers with Monthly Sales of Less Than 100,000 Yuan

Second, VAT small-scale taxpayers applying the 3% levy rate of the taxable sales revenue by 1% reduction policy

Third, VAT small-scale taxpayers, small and micro-profit enterprises and self-employed industrial and commercial households by half. The policy of "Six Taxes and Two Fees"

4. The policy of reducing and exempting the enterprise income tax for small micro-profit enterprises

V. Individual industrial and commercial households with annual taxable income not exceeding 2 million yuan are subject to a 50% reduction in individual income tax

VI. VAT Exemption Policy on Interest Income from Small Loans of 10 Million Yuan or Less for Micro Enterprises and Individual Businesses of Financial Institutions

VII. VAT Exemption Policy on Interest Income from Small Loans of 1 Million Yuan or Less for Micro, Small and Individual Enterprises and Individual Businesses of Financial Institutions

VIII. Exemption of value-added tax on financial guarantee and re-guarantee business for farmers, small and micro enterprises and individual industrial and commercial households

IX. Exemption of stamp duty for financial institutions' borrowing contracts with small and micro enterprises

X. Relevant Tax Policies for Venture Capital Enterprises and Angel Investors

XI. Entrepreneurship Tax Reduction and Exemption Policies for Key Groups

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XIII. Tax and Fee Reduction and Exemption Policies for Absorbing Employment of Key Groups

Xiv. XIV. Policies on Tax and Fee Reduction and Exemption for Employment of Retired Soldiers