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财税[2014]101号各省、自治区、直辖市人民政府,国务院各部委、各直属机构:为进一步减轻企业特别是小微企业负担,经国务院批准,现将取消、停征和免征一批行政事业性收费政策通知如下:一、自2015年1月1日起,取消或暂停征收12项中央级设立的行政事业性收费。(见附件1)各省(区、市)要全面清理省级设立的行政事业性收费项目,取消重复设置、收费养人以及违背市场经济基本原则的不合理收费。二、自2015年1月1日起,对小微企业(含个体工商户,下同)免征42项中央级设立的
Cai Shui [2014] No. 101 People’s governments of provinces, autonomous regions and municipalities directly under the Central Government, ministries and commissions of the State Council and their respective agencies: To further reduce the burden on enterprises, especially small and micro enterprises, with the approval of the State Council, a batch of administrative undertakings will be canceled, suspended and exempted The notice of sexual toll policy is as follows: 1. With effect from January 1, 2015, 12 administrative charges set at the central level will be canceled or suspended. (See Annex 1) Provinces (autonomous regions and municipalities) should comprehensively clean up the administrative charges set up by the provincial authorities, and eliminate the duplication of fees and fees and the unreasonable charges that violate the basic principles of the market economy. Since January 1, 2015, 42 small-and-medium enterprises (including individual industrial and commercial households, the same below) have been exempted from the establishment of 42 central-level