大眾創(chuàng)業(yè)、萬(wàn)眾創(chuàng)新”稅收優(yōu)惠政策指引匯編

1、1“大眾創(chuàng)業(yè)、萬(wàn)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.......................................................................................................1（一）小微企業(yè)稅收優(yōu)惠........................................................................

2、...............................11.個(gè)體工商戶(hù)和個(gè)人增值稅起征點(diǎn)政策.........................................................................1【享受主體】..........................................................................................

3、.........................1【優(yōu)惠內(nèi)容】...................................................................................................................1【享受條件】..................................................................

4、.................................................1【政策依據(jù)】...................................................................................................................22.企業(yè)或非企業(yè)性單位銷(xiāo)售額未超限免征增值稅..........................

5、...............................2【享受主體】...................................................................................................................2【優(yōu)惠內(nèi)容】............................................................

6、.......................................................2【享受條件】...................................................................................................................2【政策依據(jù)】....................................

7、...............................................................................33.增值稅小規(guī)模納稅人銷(xiāo)售額未超限免征增值稅.........................................................3【享受主體】......................................................

8、.............................................................3【優(yōu)惠內(nèi)容】...................................................................................................................3【享受條件】..............................

9、.....................................................................................4【政策依據(jù)】...................................................................................................................44.小型微利企業(yè)減免企業(yè)

10、所得稅....................................................................................5【享受主體】...................................................................................................................5【優(yōu)惠內(nèi)容】....

11、...............................................................................................................5【享受條件】......................................................................................................

12、.............5【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、.................................................83【政策依據(jù)】.................................................................................................................1712.隨軍家屬創(chuàng)業(yè)免征個(gè)人所得稅................................

16、................................................17【享受主體】.................................................................................................................17【優(yōu)惠內(nèi)容】...........................................

17、......................................................................18【享受條件】.................................................................................................................18【政策依據(jù)】.....................

18、............................................................................................1813.安置隨軍家屬就業(yè)的企業(yè)免征增值稅.....................................................................18【享受主體】..............................

19、...................................................................................18【優(yōu)惠內(nèi)容】.................................................................................................................18【享受條件】........

20、.........................................................................................................19【政策依據(jù)】...........................................................................................................

21、......1914.軍隊(duì)轉(zhuǎn)業(yè)干部創(chuàng)業(yè)免征增值稅................................................................................19【享受主體】............................................................................................................

22、.....19【優(yōu)惠內(nèi)容】.................................................................................................................19【享受條件】......................................................................................

23、...........................19【政策依據(jù)】.................................................................................................................2015.自主擇業(yè)的軍隊(duì)轉(zhuǎn)業(yè)干部免征個(gè)人所得稅.................................................

24、............20【享受主體】.................................................................................................................20【優(yōu)惠內(nèi)容】...............................................................................

25、..................................20【享受條件】.................................................................................................................20【政策依據(jù)】.........................................................

26、........................................................2016.安置軍隊(duì)轉(zhuǎn)業(yè)干部就業(yè)的企業(yè)免征增值稅.............................................................21【享受主體】........................................................................

27、.........................................21【優(yōu)惠內(nèi)容】.................................................................................................................21【享受條件】..................................................

28、...............................................................21【政策依據(jù)】.................................................................................................................2117.殘疾人創(chuàng)業(yè)免征增值稅.....................

29、.......................................................................22【享受主體】.................................................................................................................22【優(yōu)惠內(nèi)容】....................