【最新】“六税两费”优惠政策“明白纸”
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优惠政策“明白纸”
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六
税
两
费
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一
减免范围
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对增值税小规模纳税人、小型微利企业和个体工商户减半征收资源税（不含水资源税）、城市维护建设税、房产税、城镇土地使用税、印花税（不含证券交易印花税）、耕地占用税和教育费附加、地方教育附加。
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二
小微企业判定
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以企业所得税年度汇算清缴结果为准
1.办理过汇算清缴
1月1日--
6月30日
依据上年办理前年汇算结果判定
7月1日--
12月31日
依据今年办理上年汇算结果判定
2.符合注释条件（详情见下）的新设立企业
首次汇算前
申报享受“六税两费”减免优惠
首次汇算后
按汇算结果判断是否能够享受减免优惠
申报当月及之前的六税两费的，依据首次汇缴结果确定是否可申报享受减免优惠
首次汇算清缴申报前已按规定缴纳六税两费的，不再根据首次汇算清缴结果进行更正
按期申报：首次办理汇算清缴次月1日至次年6月30日
按次申报：首次办理汇算清缴之日起至次年6月30日
3.逾期办理汇算清缴或更正汇算清缴申报
应当依据逾期办理或更正申报的结果，对“六税两费”申报进行相应更正
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注 释
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1
从事国家非限制和禁止行业
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2
按期申报：同时符合申报期上月末从业人数不超过300人、资产总额不超过5000万元两项条件的
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按次申报：同时符合设立时从业人数不超过300人、资产总额不超过5000万元
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三
未及时享受减免优惠
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纳税人符合条件但未及时申报享受减免优惠的，可依法申请抵减以后纳税期的应纳税费款或者申请退还。
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四
执行期限
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2022年1月1日至2027年12月31日
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以上内容仅供参考学习使用
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制作：天津市税务局纳税服务处
投稿：国家税务总局天津市东丽区税务局
编发：天津税务
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