降成本稅收優(yōu)惠政策指引匯編（征求意見稿）

1、1目錄1簡并增值稅稅率結構政策...........................................................1【政策概述】...............................................................................1【具體內容】.....................................................

2、..........................1【政策依據(jù)】...............................................................................32擴大享受企業(yè)所得稅優(yōu)惠小微企業(yè)范圍...................................3【享受主體】...............................................

3、................................3【優(yōu)惠內容】...............................................................................3【享受條件】...............................................................................3【享受方法】.........

4、......................................................................4【辦理時限】...............................................................................4【政策依據(jù)】.........................................................

5、......................43提高科技型中小企業(yè)研發(fā)費用稅前加計扣除比例...................4【享受主體】...............................................................................4【優(yōu)惠內容】...............................................................

6、................5【享受條件】...............................................................................6【享受方法】...............................................................................7【辦理時限】.........................

7、......................................................7【政策依據(jù)】...............................................................................74開展創(chuàng)業(yè)投資企業(yè)稅收試點政策...............................................8【享受主體】..........

8、.....................................................................8【優(yōu)惠內容】...............................................................................8【享受條件】..........................................................

9、.....................83【享受主體】.............................................................................19【優(yōu)惠內容】.............................................................................19【享受條件】.....................

10、........................................................20【享受方法】.............................................................................20【辦理時限】.......................................................................

11、......20【政策依據(jù)】.............................................................................209金融機構、小額貸款公司農戶小額貸款利息收入免征增值稅....................................................................................................

12、......20【享受主體】.............................................................................20【優(yōu)惠內容】.............................................................................20【享受條件】....................................

13、.........................................21【享受方法】.............................................................................21【辦理時限】.............................................................................21【政策依據(jù)】.

14、............................................................................2210重點群體創(chuàng)業(yè)稅收扣減...........................................................22【享受主體】...............................................................

15、............22【優(yōu)惠內容】...........................................................................22【享受條件】...........................................................................22【享受方法】..................................

16、.........................................23【辦理時限】...........................................................................23【政策依據(jù)】...........................................................................2311吸納重點群體就業(yè)稅

17、收扣減...................................................24【享受主體】...........................................................................24【優(yōu)惠內容】...........................................................................