支持小微企业和个体工商户发展税费优惠政策指引（十五）
http://file.tax100.com/o/202402/18/599_1708226716152.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：
符合条件的缴纳义务人
免征有关政府性基金政策↓↓
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PART.1
http://file.tax100.com/o/202402/18/120_1708226716663.gif?width=246&size=1802223
享受主体
http://file.tax100.com/o/202402/18/689_1708226717260.gif?width=74&size=584039
http://file.tax100.com/o/202402/18/544_1708226717785.gif?width=56&size=380758
符合条件的缴纳义务人
http://file.tax100.com/o/202402/18/856_1708226718257.gif?width=56&size=380758
http://file.tax100.com/o/202402/18/921_1708226718514.gif?width=74&size=584039
PART.2
http://file.tax100.com/o/202402/18/858_1708226718881.gif?width=246&size=1802223
优惠内容
http://file.tax100.com/o/202402/18/382_1708226719651.gif?width=74&size=584039
http://file.tax100.com/o/202402/18/950_1708226720159.gif?width=56&size=380758
符合条件的缴纳义务人免征教育费附加、地方教育附加、水利建设基金。
http://file.tax100.com/o/202402/18/538_1708226720281.gif?width=56&size=380758
http://file.tax100.com/o/202402/18/576_1708226720394.gif?width=74&size=584039
http://file.tax100.com/o/202402/18/108_1708226720723.gif?width=56&size=380758
http://file.tax100.com/o/202402/18/386_1708226720959.gif?width=74&size=584039
PART.3
http://file.tax100.com/o/202402/18/988_1708226721136.gif?width=246&size=1802223
享受条件
http://file.tax100.com/o/202402/18/357_1708226721624.gif?width=74&size=584039
http://file.tax100.com/o/202402/18/406_1708226721948.gif?width=56&size=380758
按月纳税的月销售额不超过10万元，以及按季度纳税的季度销售额不超过30万元的缴纳义务人免征教育费附加、地方教育附加、水利建设基金。
http://file.tax100.com/o/202402/18/472_1708226722204.gif?width=56&size=380758
http://file.tax100.com/o/202402/18/618_1708226722330.gif?width=74&size=584039
PART.4
http://file.tax100.com/o/202402/18/307_1708226722605.gif?width=246&size=1802223
享受方式
http://file.tax100.com/o/202402/18/447_1708226722966.gif?width=74&size=584039
http://file.tax100.com/o/202402/18/173_1708226723290.gif?width=56&size=380758
上述政策免于申请即可享受。
http://file.tax100.com/o/202402/18/378_1708226723421.gif?width=56&size=380758
http://file.tax100.com/o/202402/18/260_1708226723668.gif?width=74&size=584039
http://file.tax100.com/o/202402/18/654_1708226723942.gif?width=56&size=380758
http://file.tax100.com/o/202402/18/854_1708226724197.gif?width=74&size=584039
PART.5
http://file.tax100.com/o/202402/18/563_1708226724429.gif?width=246&size=1802223
政策依据
http://file.tax100.com/o/202402/18/965_1708226725106.gif?width=74&size=584039
http://file.tax100.com/o/202402/18/484_1708226725375.gif?width=56&size=380758
《财政部 国家税务总局关于扩大有关政府性基金免征范围的通知》（财税〔2016〕12号）
http://file.tax100.com/o/202402/18/195_1708226725490.gif?width=56&size=380758
http://file.tax100.com/o/202402/18/660_1708226725756.gif?width=74&size=584039
http://file.tax100.com/o/202402/18/984_1708226725914.gif?width=56&size=380758
http://file.tax100.com/o/202402/18/880_1708226726203.gif?width=74&size=584039
http://file.tax100.com/o/202402/18/680_1708226726524.jpg?width=1080&size=124641
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