2019年6月修訂的“大眾創(chuàng)業(yè) 萬眾創(chuàng)新”稅收優(yōu)惠政策指引匯編

1、12019年6月修訂的“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................................................................................................................1（一）小微企業(yè)稅收優(yōu)惠......................................................

2、..........................................................11.1.增值稅小規(guī)模納稅人銷售額未超限額免征增值稅增值稅小規(guī)模納稅人銷售額未超限額免征增值稅..........................................................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)】....................................................................................................................22.2.

5、小型微利企業(yè)減免企業(yè)所得稅小型微利企業(yè)減免企業(yè)所得稅..........................................................................................2【享受主體】.................................................................................................

6、...................2【優(yōu)惠內(nèi)容】....................................................................................................................2【享受條件】.......................................................................

7、.............................................2【政策依據(jù)】....................................................................................................................33.3.增值稅小規(guī)模納稅人減免資源稅等“六稅兩費”增值稅小規(guī)模納稅人減免資源稅等“六稅兩費”.....

8、.....................................................3【享受主體】....................................................................................................................3【優(yōu)惠內(nèi)容】.....................................

9、...............................................................................4【享受條件】....................................................................................................................4【政策依據(jù)】...........

10、.........................................................................................................4（二）重點群體創(chuàng)業(yè)就業(yè)稅收優(yōu)惠................................................................................................54.

11、4.重點群體創(chuàng)業(yè)稅收扣減重點群體創(chuàng)業(yè)稅收扣減......................................................................................................5【享受主體】.........................................................................................

12、...........................5【優(yōu)惠內(nèi)容】....................................................................................................................5【享受條件】...............................................................

13、.....................................................6【政策依據(jù)】....................................................................................................................65.5.吸納重點群體就業(yè)稅收扣減吸納重點群體就業(yè)稅收扣減...............

14、...............................................................................7【享受主體】....................................................................................................................7【優(yōu)惠內(nèi)容】...........

15、.........................................................................................................7【享受條件】............................................................................................................

16、........8【政策依據(jù)】....................................................................................................................86.6.退役士兵創(chuàng)業(yè)稅收扣減退役士兵創(chuàng)業(yè)稅收扣減................................................................

17、......................................9【享受主體】....................................................................................................................9【優(yōu)惠內(nèi)容】....................................................

18、................................................................9【享受條件】..................................................................................................................10【政策依據(jù)】...........................

19、.......................................................................................107.7.吸納退役士兵就業(yè)企業(yè)稅收扣減吸納退役士兵就業(yè)企業(yè)稅收扣減....................................................................................10【享受主體】.......

20、...........................................................................................................10【優(yōu)惠內(nèi)容】.........................................................................................................

21、.........11【享受條件】..................................................................................................................12【政策依據(jù)】.................................................................................

22、.................................128.8.隨軍家屬創(chuàng)業(yè)免征增值稅隨軍家屬創(chuàng)業(yè)免征增值稅................................................................................................12317.17.殘疾人就業(yè)減征個人所得稅殘疾人就業(yè)減征個人所得稅..............................

23、............................................................23【享受主體】..................................................................................................................23【優(yōu)惠內(nèi)容】..............................

24、....................................................................................23【享受條件】..................................................................................................................23【政策依據(jù)】......

25、............................................................................................................2418.18.安置殘疾人就業(yè)的企業(yè)殘疾人工資加計扣除安置殘疾人就業(yè)的企業(yè)殘疾人工資加計扣除..............................................................24【享

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

27、....................24【享受條件】..................................................................................................................24【政策依據(jù)】......................................................................

28、............................................2519.19.安置殘疾人就業(yè)的單位減免城鎮(zhèn)土地使用稅安置殘疾人就業(yè)的單位減免城鎮(zhèn)土地使用稅..............................................................25【享受主體】............................................................

29、......................................................25【優(yōu)惠內(nèi)容】..................................................................................................................26【享受條件】....................................

30、..............................................................................26【政策依據(jù)】..................................................................................................................2620.20.長期來華定居專家進口自用

31、小汽車免征車輛購置稅長期來華定居專家進口自用小汽車免征車輛購置稅..................................................26【享受主體】..................................................................................................................26【優(yōu)惠內(nèi)容】........

32、..........................................................................................................26【享受條件】..........................................................................................................

33、........27【政策依據(jù)】..................................................................................................................2721.21.回國服務的在外留學人員購買自用國產(chǎn)小汽車免征車輛購置稅回國服務的在外留學人員購買自用國產(chǎn)小汽車免征車輛購置稅............................

34、..27【享受主體】..................................................................................................................28【優(yōu)惠內(nèi)容】........................................................................................

35、..........................28【享受條件】..................................................................................................................28【政策依據(jù)】................................................................

36、..................................................28（三）創(chuàng)業(yè)就業(yè)平臺稅收優(yōu)惠......................................................................................................2922.22.國家級、省級科技企業(yè)孵化器向在孵對象提供孵化服務取得的收入免征增值稅國家級、省級科技企業(yè)孵

37、化器向在孵對象提供孵化服務取得的收入免征增值稅..29【享受主體】..................................................................................................................29【優(yōu)惠內(nèi)容】.................................................................

38、.................................................29【享受條件】..................................................................................................................29【政策依據(jù)】.........................................

39、.........................................................................3023.23.國家級、省級科技企業(yè)孵化器免征房產(chǎn)稅國家級、省級科技企業(yè)孵化器免征房產(chǎn)稅..................................................................30【享受主體】.............................

40、.....................................................................................30【優(yōu)惠內(nèi)容】..................................................................................................................30【享受條件】.....

41、.............................................................................................................31【政策依據(jù)】.......................................................................................................

42、...........3224.24.國家級、省級科技企業(yè)孵化器免征城鎮(zhèn)土地使用稅國家級、省級科技企業(yè)孵化器免征城鎮(zhèn)土地使用稅..................................................32【享受主體】...................................................................................................

43、...............32【優(yōu)惠內(nèi)容】..................................................................................................................32【享受條件】...........................................................................

44、.......................................32【政策依據(jù)】..................................................................................................................3325.25.國家級、省級大學科技園向在孵對象提供孵化服務取得的收入，免征增值稅國家級、省級大學科技園向在孵對象提供

45、孵化服務取得的收入，免征增值稅......33【享受主體】..................................................................................................................33【優(yōu)惠內(nèi)容】.....................................................................