论文部分内容阅读
近年来,国家对小微企业扶持力度不断加大,在税收方面,出台了一系列针对小微企业的税收优惠政策,越来越多的小微企业享受到减税红利,不少小微企业从中受益。营改增全面推开后,小微企业也从之前按其类型分别适用营业税优惠政策和增值税优惠政策,一并为享受增值税优惠政策。那么,营改增后小微企业享受免征增值税优惠政策较之前是否有变化?又出台了哪些新规定?适用小微企业增值税优惠政策
In recent years, the state has made more and more efforts to support small and micro enterprises. In respect of taxation, a series of preferential tax policies for small and micro enterprises have been promulgated. More and more small and micro enterprises enjoy tax deductions, and many small and micro enterprises Benefited from. After the reform and opening-up of the camp are carried out in a comprehensive manner, the small and micro enterprises apply the preferential business tax and the preferential value-added tax separately according to their types and enjoy the preferential VAT policy. So, after the VAT reform, whether the preferential VAT exemption policies for small and micro enterprises enjoy a change from the previous ones and what new regulations have been promulgated, and the preferential VAT policies for small and micro enterprises are applicable