黑龙江政策君 发表于 2023-12-26 04:55:09

龙税税问我答 | 我公司已按规定享受了其他优惠政策,还可以继续享受“六税两费”减免优惠吗?

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问:我公司已按规定享受了其他优惠政策,还可以继续享受“六税两费”减免优惠吗?
答:增值税小规模纳税人、小型微利企业、个体工商户已依法享受其他优惠政策的,可叠加享受“六税两费”减免优惠。在享受优惠的顺序上,“六税两费”减免优惠是在享受其他优惠基础上的再享受。原来适用比例减免或定额减免的,“六税两费”减免额计算的基数是应纳税额减除原有减免税额后的数额。
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来源:黑龙江税务
制作:双鸭山税务
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