支持脫貧攻堅(jiān)稅收優(yōu)惠政策指引匯編

1、I支持脫貧攻堅(jiān)稅收優(yōu)惠政策指引匯編一、一、支持貧困地區(qū)基礎(chǔ)設(shè)施建設(shè)支持貧困地區(qū)基礎(chǔ)設(shè)施建設(shè)........................................1（一）基礎(chǔ)設(shè)施建設(shè)稅收優(yōu)惠.......................................................11.國(guó)家重點(diǎn)扶持的公共基礎(chǔ)設(shè)施項(xiàng)目企業(yè)所得稅“三免三減半”.......12.農(nóng)村電網(wǎng)維護(hù)費(fèi)免征增值稅..............

2、....................................................2（二）農(nóng)田水利建設(shè)稅收優(yōu)惠.......................................................33.縣級(jí)及縣級(jí)以下小型水力發(fā)電單位可適用簡(jiǎn)易辦法繳納增值稅.......34.水利設(shè)施用地免征城鎮(zhèn)土地使用稅............................................

3、..........45.農(nóng)田水利占用耕地不征收耕地占用稅..................................................56.國(guó)家重大水利工程建設(shè)基金免征城市維護(hù)建設(shè)稅..............................5（三）農(nóng)民住宅建設(shè)稅收優(yōu)惠.......................................................67.農(nóng)村居民占用耕地新建住宅減半征

4、收耕地占用稅..............................68.困難居民新建住宅減免耕地占用稅......................................................69.農(nóng)村居民搬遷恢復(fù)耕地減免耕地占用稅..............................................7（四）農(nóng)村飲水工程稅收優(yōu)惠................................

5、.......................810.飲水工程新建項(xiàng)目投資經(jīng)營(yíng)所得企業(yè)所得稅“三免三減半”...........811.農(nóng)村飲水安全工程免征增值稅..............................................................912.農(nóng)村飲水工程運(yùn)營(yíng)管理單位自用房產(chǎn)免征房產(chǎn)稅............................1013.農(nóng)村飲水工程運(yùn)營(yíng)管理單位自用土地免征城

6、鎮(zhèn)土地使用稅.............1114.建設(shè)飲水工程承受土地使用權(quán)免征契稅............................................1215.農(nóng)村飲水安全工程免征印花稅............................................................12二、二、推動(dòng)涉農(nóng)產(chǎn)業(yè)發(fā)展推動(dòng)涉農(nóng)產(chǎn)業(yè)發(fā)展...................................

7、..................13（一）優(yōu)化土地資源配置稅收優(yōu)惠.............................................1316.轉(zhuǎn)讓土地使用權(quán)給農(nóng)業(yè)生產(chǎn)者用于農(nóng)業(yè)生產(chǎn)免征增值稅.................1317.承包地流轉(zhuǎn)給農(nóng)業(yè)生產(chǎn)者用于農(nóng)業(yè)生產(chǎn)免征增值稅........................1418.直接用于農(nóng)、林、牧、漁業(yè)生產(chǎn)用地免征城鎮(zhèn)土地使用稅.............

8、1519.農(nóng)村集體經(jīng)濟(jì)組織股份合作制改革免征契稅....................................1520.農(nóng)村集體經(jīng)濟(jì)組織清產(chǎn)核資免征契稅................................................1621.收回集體資產(chǎn)簽訂產(chǎn)權(quán)轉(zhuǎn)移書據(jù)免征印花稅....................................1722.農(nóng)村土地、房屋確權(quán)登記不征收契稅..........

9、......................................17（二）促進(jìn)農(nóng)業(yè)生產(chǎn)稅收優(yōu)惠.....................................................18III55.以農(nóng)作物秸稈及殼皮等原料生產(chǎn)電力等產(chǎn)品實(shí)行減按90%計(jì)入收入總額5356.沼氣綜合開(kāi)發(fā)利用享受企業(yè)所得稅“三免三減半”........................54三、三、激發(fā)貧困地區(qū)創(chuàng)業(yè)就業(yè)活力激發(fā)貧困地

10、區(qū)創(chuàng)業(yè)就業(yè)活力......................................56（一）小微企業(yè)稅收優(yōu)惠.............................................................5657.增值稅小規(guī)模納稅人銷售額限額內(nèi)免征增值稅................................5658.小型微利企業(yè)減免企業(yè)所得稅..........................

11、..................................5759.重點(diǎn)行業(yè)小型微利企業(yè)固定資產(chǎn)加速折舊........................................5960.企業(yè)免征政府性基金............................................................................61（二）重點(diǎn)群體創(chuàng)業(yè)就業(yè)稅收優(yōu)惠................

12、.............................6261.重點(diǎn)群體創(chuàng)業(yè)稅收扣減........................................................................6262.吸納重點(diǎn)群體就業(yè)稅收扣減................................................................6363.殘疾人創(chuàng)業(yè)免征增值稅........

13、................................................................6464.安置殘疾人就業(yè)的單位和個(gè)體戶增值稅即征即退............................6565.特殊教育校辦企業(yè)安置殘疾人就業(yè)增值稅即征即退........................6866.殘疾人就業(yè)減征個(gè)人所得稅..................................

14、..............................6967.安置殘疾人就業(yè)的企業(yè)殘疾人工資加計(jì)扣除....................................7068.安置殘疾人就業(yè)的單位減免城鎮(zhèn)土地使用稅....................................71四、四、推動(dòng)普惠金融發(fā)展推動(dòng)普惠金融發(fā)展................................................

15、.....72（一）銀行類金融機(jī)構(gòu)貸款稅收優(yōu)惠.........................................7269.金融機(jī)構(gòu)農(nóng)戶和小型微型企業(yè)小額貸款利息收入免征增值稅.........7270.金融機(jī)構(gòu)農(nóng)戶小額貸款利息收入企業(yè)所得稅減計(jì)收入.....................7471.金融企業(yè)涉農(nóng)和中小企業(yè)貸款損失準(zhǔn)備金稅前扣除........................7572.金融企業(yè)涉農(nóng)和中小企業(yè)

16、貸款損失稅前扣除....................................7773.農(nóng)村信用社等金融機(jī)構(gòu)提供金融服務(wù)可選擇適用簡(jiǎn)易計(jì)稅方法繳納增值稅7974.中國(guó)農(nóng)業(yè)銀行三農(nóng)金融事業(yè)部涉農(nóng)貸款利息收入可選擇適用簡(jiǎn)易計(jì)稅方法繳納增值稅.............................................................................................8075

17、.金融機(jī)構(gòu)與小型微型企業(yè)簽訂借款合同免征印花稅........................82（二）小額貸款公司貸款稅收優(yōu)惠.............................................8376.小額貸款公司農(nóng)戶小額貸款利息收入免征增值稅............................8377.小額貸款公司農(nóng)戶小額貸款利息收入企業(yè)所得稅減計(jì)收入.............8478.小額貸款公司貸款損

18、失準(zhǔn)備金企業(yè)所得稅稅前扣除........................85（三）融資擔(dān)保及再擔(dān)保業(yè)務(wù)稅收優(yōu)惠.....................................8679.為農(nóng)戶及小型微型企業(yè)提供融資擔(dān)保及再擔(dān)保業(yè)務(wù)免征增值稅.....8680.中小企業(yè)融資（信用）擔(dān)保機(jī)構(gòu)有關(guān)準(zhǔn)備金企業(yè)所得稅稅前扣除.88（四）農(nóng)牧保險(xiǎn)業(yè)務(wù)稅收優(yōu)惠.........................................