支持小微企业和个体工商户发展税费优惠政策指引（十二）
http://file.tax100.com/o/202401/26/334_1706252741955.gif?width=633&size=16473近日，财政部、国家税务总局联合发布《支持小微企业和个体工商户发展税费优惠政策指引（2.0）》，梳理收录2023年以来国家延续、优化、完善的支持小微企业和个体工商户发展的50项税费优惠政策，帮助纳税人缴费人知政策懂政策，及时享受政策红利。
今天带你了解：
符合条件的增值税小规模纳税人
免征文化事业建设费政策↓
http://file.tax100.com/o/202401/26/763_1706252742145.gif?width=56&size=380758
PART.1
http://file.tax100.com/o/202401/26/880_1706252742410.gif?width=246&size=1802223
享受主体
http://file.tax100.com/o/202401/26/824_1706252743270.gif?width=74&size=584039
http://file.tax100.com/o/202401/26/291_1706252743845.gif?width=56&size=380758
符合条件的增值税小规模纳税人
http://file.tax100.com/o/202401/26/242_1706252744301.gif?width=56&size=380758
http://file.tax100.com/o/202401/26/421_1706252744648.gif?width=74&size=584039
PART.2
http://file.tax100.com/o/202401/26/586_1706252745046.gif?width=246&size=1802223
优惠内容
http://file.tax100.com/o/202401/26/970_1706252745783.gif?width=74&size=584039
http://file.tax100.com/o/202401/26/353_1706252746253.gif?width=56&size=380758
增值税小规模纳税人中月销售额不超过2万元（按季纳税6万元）的企业和非企业性单位提供的应税服务，免征文化事业建设费。
http://file.tax100.com/o/202401/26/339_1706252746597.gif?width=56&size=380758
http://file.tax100.com/o/202401/26/241_1706252746902.gif?width=74&size=584039
http://file.tax100.com/o/202401/26/743_1706252747326.gif?width=56&size=380758
http://file.tax100.com/o/202401/26/909_1706252747509.gif?width=74&size=584039
PART.3
http://file.tax100.com/o/202401/26/283_1706252747670.gif?width=246&size=1802223
享受条件
http://file.tax100.com/o/202401/26/916_1706252748057.gif?width=74&size=584039
http://file.tax100.com/o/202401/26/463_1706252748347.gif?width=56&size=380758
月销售额不超过2万元（按季纳税6万元）的增值税小规模纳税人，免征文化事业建设费。
http://file.tax100.com/o/202401/26/345_1706252748636.gif?width=56&size=380758
http://file.tax100.com/o/202401/26/573_1706252748841.gif?width=74&size=584039
PART.4
http://file.tax100.com/o/202401/26/124_1706252749071.gif?width=246&size=1802223
享受方式
http://file.tax100.com/o/202401/26/453_1706252749484.gif?width=74&size=584039
http://file.tax100.com/o/202401/26/932_1706252749788.gif?width=56&size=380758
上述政策免于申请即可享受。
http://file.tax100.com/o/202401/26/808_1706252751519.gif?width=56&size=380758
http://file.tax100.com/o/202401/26/822_1706252751796.gif?width=74&size=584039
http://file.tax100.com/o/202401/26/542_1706252752173.gif?width=56&size=380758
http://file.tax100.com/o/202401/26/830_1706252752334.gif?width=74&size=584039
PART.5
http://file.tax100.com/o/202401/26/935_1706252752689.gif?width=246&size=1802223
政策依据
http://file.tax100.com/o/202401/26/431_1706252753276.gif?width=74&size=584039
http://file.tax100.com/o/202401/26/897_1706252753557.gif?width=56&size=380758
《财政部 国家税务总局关于营业税改征增值税试点有关文化事业建设费政策及征收管理问题的通知》（财税〔2016〕25号）
http://file.tax100.com/o/202401/26/637_1706252753780.gif?width=56&size=380758
http://file.tax100.com/o/202401/26/812_1706252753984.gif?width=74&size=584039
http://file.tax100.com/o/202401/26/231_1706252754394.gif?width=56&size=380758
http://file.tax100.com/o/202401/26/400_1706252754787.gif?width=74&size=584039
来源：国家税务总局
制作：国家税务总局邹平市税务局
国家税务总局滨州市税务局办税服务厅地址、电话一览表http://file.tax100.com/o/202401/26/693_1706252755112.jpg?width=1080&size=124641
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