“大眾創(chuàng)業(yè) 萬眾創(chuàng)新”稅收優(yōu)惠政策指引

1、1“大眾創(chuàng)業(yè)、萬眾創(chuàng)新”稅收優(yōu)惠政策指引匯編一、企業(yè)初創(chuàng)期稅收優(yōu)惠................................................................................................................2（一）小微企業(yè)稅收優(yōu)惠...............................................................

2、.........................................21.個(gè)體工商戶和個(gè)人增值稅起征點(diǎn)政策.........................................................................2【享受主體】................................................................................

3、....................................2【優(yōu)惠內(nèi)容】....................................................................................................................2【享受條件】......................................................

4、..............................................................2【政策依據(jù)】....................................................................................................................32.企業(yè)或非企業(yè)性單位銷售額未超限免征增值稅............

5、.............................................3【享受主體】....................................................................................................................3【優(yōu)惠內(nèi)容】.............................................

6、.......................................................................3【享受條件】....................................................................................................................3【政策依據(jù)】...................

7、.................................................................................................43.增值稅小規(guī)模納稅人銷售額未超限免征增值稅.........................................................4【享受主體】....................................

8、................................................................................4【優(yōu)惠內(nèi)容】....................................................................................................................4【享受條件】..........

9、..........................................................................................................5【政策依據(jù)】...........................................................................................................

10、.........54.小型微利企業(yè)減免企業(yè)所得稅.....................................................................................6【享受主體】.......................................................................................................

11、.............6【優(yōu)惠內(nèi)容】....................................................................................................................6【享受條件】.............................................................................

12、.......................................6【政策依據(jù)】....................................................................................................................65.重點(diǎn)行業(yè)小型微利企業(yè)固定資產(chǎn)加速折舊.....................................

13、............................7【享受主體】....................................................................................................................7【優(yōu)惠內(nèi)容】..............................................................

14、......................................................7【享受條件】....................................................................................................................8【政策依據(jù)】....................................

15、................................................................................86.企業(yè)免征政府性基金.....................................................................................................9【享受主體】....................

16、................................................................................................9【優(yōu)惠內(nèi)容】....................................................................................................................9

17、【享受條件】....................................................................................................................9【政策依據(jù)】...........................................................................................

18、.......................10（二）重點(diǎn)群體創(chuàng)業(yè)就業(yè)稅收優(yōu)惠......................................................................................117.重點(diǎn)群體創(chuàng)業(yè)稅收扣減................................................................................

19、...............11【享受主體】..................................................................................................................11【優(yōu)惠內(nèi)容】...........................................................................

20、.......................................11【享受條件】..................................................................................................................11【政策依據(jù)】...................................................

21、...............................................................128.吸納重點(diǎn)群體就業(yè)稅收扣減.......................................................................................12【享受主體】..............................................

22、....................................................................123【享受主體】..................................................................................................................21【優(yōu)惠內(nèi)容】.....................

23、.............................................................................................21【享受條件】..................................................................................................................21【政策

24、依據(jù)】..................................................................................................................2218.安置殘疾人就業(yè)的單位和個(gè)體戶增值稅即征即退.................................................22【享受主體】....................

25、..............................................................................................22【優(yōu)惠內(nèi)容】..................................................................................................................22【享

26、受條件】..................................................................................................................23【政策依據(jù)】..............................................................................................

27、....................2519.特殊教育學(xué)校舉辦的企業(yè)安置殘疾人就業(yè)增值稅即征即退.................................26【享受主體】..................................................................................................................26【優(yōu)惠內(nèi)容】.......

28、...........................................................................................................26【享受條件】.........................................................................................................

29、.........26【政策依據(jù)】..................................................................................................................2820.殘疾人就業(yè)減征個(gè)人所得稅........................................................................

30、.............29【享受主體】..................................................................................................................29【優(yōu)惠內(nèi)容】.............................................................................

31、.....................................29【享受條件】..................................................................................................................29【政策依據(jù)】.....................................................

32、.............................................................2921.安置殘疾人就業(yè)的企業(yè)殘疾人工資加計(jì)扣除.........................................................30【享受主體】......................................................................

33、............................................30【優(yōu)惠內(nèi)容】..................................................................................................................30【享受條件】..............................................

34、....................................................................30【政策依據(jù)】..................................................................................................................3122.安置殘疾人就業(yè)的單位減免城鎮(zhèn)土地使用稅......

35、...................................................31【享受主體】..................................................................................................................31【優(yōu)惠內(nèi)容】.......................................

36、...........................................................................31【享受條件】..................................................................................................................31【政策依據(jù)】...............

37、...................................................................................................3223.長期來華定居專家進(jìn)口自用小汽車免征車輛購置稅.............................................32【享受主體】.........................................

38、.........................................................................32【優(yōu)惠內(nèi)容】..................................................................................................................32【享受條件】.................

39、.................................................................................................32【政策依據(jù)】..................................................................................................................3

40、224.回國服務(wù)的在外留學(xué)人員購買自用國產(chǎn)小汽車免征車輛購置稅.........................33【享受主體】..................................................................................................................33【優(yōu)惠內(nèi)容】..................................

41、................................................................................33【享受條件】..................................................................................................................33【政策依據(jù)】..........

42、........................................................................................................33（三）創(chuàng)業(yè)就業(yè)平臺稅收優(yōu)惠..............................................................................................3425.科技

43、企業(yè)孵化器（含眾創(chuàng)空間）免征增值稅.........................................................34【享受主體】..................................................................................................................34【優(yōu)惠內(nèi)容】................

44、..................................................................................................34【享受條件】..................................................................................................................