支持小微企业和个体工商户发展税收政策（英文版）
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Tax policies supporting the development of Micro and Small Enterprises and Individually-Owned Businesses
英文版
支持小微企业和个体工商户发展税收政策
一、
增值税小规模纳税人免征增值税政策
I.Policy for Exempting Small-Scale Value-Added Tax Taxpayers from Value-Added Tax
【享受主体】
增值税小规模纳税人
Small-scale VAT taxpayers
【优惠内容】
自2023年1月1日至2027年12月31日，对月销售额10万元以下（含本数）的增值税小规模纳税人免征增值税。
From January 1, 2023 to December 31, 2027, small-scale VAT taxpayers with a monthly sales amount of 100,000 yuan or less shall be exempt from VAT.
【享受条件】
1.适用于按期纳税的增值税小规模纳税人。
1. This Policy is applicable to small-scale VAT taxpayers who pay taxes according to tax periods.
2.小规模纳税人以1个月为纳税期的，月销售额未超过10万元；小规模纳税人以1个季度为1个纳税期的，季度销售额未超过30万元，可以享受免征增值税政策。
2. This Policy is applicable to small-scale VAT taxpayers with a tax period of one month, whose monthly sales revenue does not exceed 100,000 yuan; and small-scale VAT taxpayers with a tax period of one quarter, whose quarterly sales revenue does not exceed 300,000 yuan.
3.小规模纳税人发生增值税应税销售行为，合计月销售额超过10万元，但扣除本期发生的销售不动产的销售额后未超过10万元的，其销售货物、劳务、服务、无形资产取得的销售额免征增值税。
3. Where the total monthly sales amount of a small-scale VAT taxpayer that conducts VAT taxable sales exceeds 100,000 yuan but the balance after deducting the sales amount of the immovable properties sold in the current period from the total monthly sales amount does not exceed 100,000 yuan the sales amount obtained by the taxpayer from selling goods, labor services, services, and intangible assets shall be exempt from VAT.
4.适用增值税差额征税政策的小规模纳税人，以差额后的销售额确定是否可以享受上述免征增值税政策。
4. Whether a small-scale taxpayer to whom the difference-based VAT collection policy applies can claim the VAT exemption shall be determined based on the sales amount from which relevant costs are deducted.
5.其他个人采取一次性收取租金形式出租不动产取得的租金收入，可在对应的租赁期内平均分摊，分摊后的月租金收入未超过10万元的，免征增值税。
5. The rental income obtained by any other individual from leasing any immovable property in the form of collecting rentals in a lump sum may be evenly apportioned during the corresponding lease term. Where the monthly rental income after apportionment does not exceed 100,000 yuan, it shall be exempt from VAT.
二、
增值税小规模纳税人减征增值税政策
II.Policy for Reducing Value-Added Tax from Small-Scale Value-Added Tax Taxpayers
【享受主体】
增值税小规模纳税人
Small-scale VAT taxpayers
【优惠内容】
自 2023 年 1 月 1 日至 2027 年 12 月 31 日，增值税小规模纳税人适用 3%征收率的应税销售收入，减按 1%征收率征收增值税;适用 3%预征率的预缴增值税项目，减按 1%预征率预缴增值税。
From January 1, 2023 to December 31, 2027, a small-scale VAT taxpayer s taxable sales income to which the VAT rate of 3% applies shall be subject to VAT at the reduced rate of 1%; and the VAT on its items subject to prepayment of VAT at the rate of 3% shall be prepaid at the reduced rate of 1%.
【享受条件】
1.适用于增值税小规模纳税人。
1. This Policy is applicable to small-scale VAT taxpayers.
2.增值税小规模纳税人适用3%征收率的应税销售收入。
2.The VAT rate of 3% applies to small-scale VAT taxpayerstaxable sales income.
3.按照现行规定应当预缴增值税税款的小规模纳税人，在预缴地实现的月销售额超过10万元的，适用3%预征率的预缴增值税项目。
3. For small-scale taxpayers who should pay value-added tax in advance in accordance with existing provisions and whose monthly sales achieved at the place of pre-payment exceeds 100,000 yuan, the pre-collection rate of 3% shall apply to pre-payment of VAT items.
三、
小型微利企业减免企业所得税政策
III.Income Tax Reduction and Exemption Policies for Small Low-Profit Enterprises
【享受主体】
小型微利企业
Small low-profit enterprises
【优惠内容】
2027年12月31日前，对小型微利企业应纳税所得额不超过300万元的部分，减按25%计算应纳税所得额，按20%的税率缴纳企业所得税政策。
By December 31, 2027, the taxable income of a small low-profit enterprise that is not more than 3 million yuan shall be included in its taxable income at the reduced rate of 25%, with the applicable enterprise income tax rate of 20%.
【享受条件】
小型微利企业是指从事国家非限制和禁止行业，且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业。
A small low-profit enterprise shall mean an enterprise that operates in an industry not restricted by the state with an annual taxable income of no more than 3 million yuan, a payroll size of at most 300 persons, and a total amount of assets not exceeding 50 million yuan.
四、
个体工商户应纳税所得不超过200万元部分减半征收个人所得税政策
IV. One-half Reduced Individual Income Tax Policy for Annual Taxable Income of an Individual Industrial and Commercial Household Not More Than 2 Million Yuan
【享受主体】
个体工商户
Individual industrial and commercial households
【优惠内容】
2023年1月1日至2027年12月31日，对个体工商户经营所得年应纳税所得额不超过200万元的部分，减半征收个人所得税。个体工商户在享受现行其他个人所得税优惠政策的基础上，可叠加享受本条优惠政策。
From January 1, 2023, to December 31, 2027, the annual taxable income of an individual industrial and commercial household that is not more than 2 million yuan shall be subject to one-half reduced individual income tax. An individual industrial and commercial household may, on the basis of enjoying other preferential individual income tax policies currently in force, concurrently enjoy the preferential policy as prescribed in this article.
【享受条件】
1.个体工商户不区分征收方式，均可享受。
1.This Policy applies to all individual industrial and commercial households regardless of the method of collection.
2.个体工商户在预缴税款时即可享受。
2.This Policy shall apply when individual industrial and commercial households pay tax in advance.
END
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来源：大连税务
供稿：国际税收管理处
编发：纳税服务和宣传中心
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