小微企业免征增值税的规定

3000

万元；

（二 ）其他企业，年度应纳税所得额不超过

30

万元，从业人数不超

过

80

人，资产总额不超过

万元。

（

《中华人民共和国企业所得税法实施条例》第九十二条）

二、符合条件的小型微利企业“从业人数”

、

“ 资产总额”的计算标准

小型微利企业条件中，

“从业人数”按企业全年平均从业人数计算，

“资产总额”按企业年初和年末的 资产总额平均计算。

（国税函

[2008]251

号《国家税务总局关于小型微利企业所得税预缴问题的通

知》

）

实施条例第九十二条第（一）项和第（二）项所称 从业人数，是指与

企业建立劳动关系的职工人数和企业接受的劳务派遣用工人数之和；< /p>

In 2016 County Economic w

orkshop S

hang

of spe

ech comra

de are: this county economi

c work

shop of main ta

sk is, full im

plement impl

ementation Ce

ntral, and provi

nci

al, and muni

cipal economic work

shop a

nd

province party main leaders semi

nar spirit

, recalle

d summary results, a

nalysi

s judge situation,

arrangements

de

ploym

ent

new a

nnual focus w

ork task, mobilization County upper a

nd l

ower further gra

sp new normal, impleme

ntation

new

conce

pt, tem

per

new style,

show ne

w as, str

uggled to a

dvance County economic social tra

nsformation upgra

de science

development. Foll

owi

ng

, told four a a

spe

cts of

probl

em: a, and full

certainly results, effective firm transformation upgrade of confi

dence and determi

nation 2015, face macr

oeconomic dow

n pressure

conti

nue

d increase

d of severe

situati

on a

nd

difficult heavy

of reform development task,

County upper a

nd l

ower tight at

Central and pr

ovinces seri

es major

decision de

ployme

nt, firmly grasp stability in the seeki

ng into t

otal tone

, active

adapted

economi

c devel

opme

nt new

normal, focused focus fiel

d, full work

storming,

County economic soci

al devel

opme

nt rendering out contrarian t

o good, a

nd sta

bility in t

he ha

s into, a

nd more

poi

nts breakt

hrough, a

nd

Overall a good t

rend. One is

closely linked t

o the transformation a

nd upgradi

ng of the global,

compre

he

nsive e

conomic

power

significa

ntly. A

ccurately gauge the ma

cro sit

uation and based on real compre

hensive pla

n, strongly pr

omote the sustai

ned a

nd

healthy development of economy and

society.

Proje

ct support ca

pacity i

ncrea

sed sig

nifica

ntly. A

dhere t

o the

inside

and

out

side simultane

ously,

buil

d, impl

ementation of nati

onal a

nd

provincial inve

stment of 625 milli

on Yuan, for State one or tw

o, three

, four or five specifi

c bond f

unds and local repla

ceme

nt bond funds of 554 milli

on Yuan, for the starting year of key constr

ucti

on pr

oje

cts ha

s laid a soli

d foundati

on. In

particular the

national circular e

conomy demonstration countie

s and .two State

-level pi

lot pr

oject

of

ecol

ogical

demonstration County

proje

ct platforms

settled i

n jing

chuan, Z

hu Jia Jia

n constr

ucti

on of the reserv

oir bega

n, ha

ndi

cap reservoir

s, Li

u Lihe re

servoir

preparat4i

on w

ork goe

s well, take

soli

d steps for comprehensive

utilizati

on

of water resource

s; cit

y gas station to speed

up

implementat

ion of the pr

oject,

I be

came the

County's first We

st-East gas

pipeline

proje

ct in t

he surrounding area

benefit from the Count

y, major

projects

supporte

d increase

d sig

nificantl

y. Overall

well-off soci

ety constantly

consolidate 254the

basi

s.

Battle victory i

ndustrial

development as t

he

primary task of

the well

-off, fruit producti

on

suita

ble for full

coverage of the target will be realize

d, vegetabl

e industry

development area exte

ndi

ng, farming aqua

culture

changes t

he mome

ntum of the

show

,

se +

base + farmers

hey gradua

lly introduced mea

sures

significa

ntly strengt

hen standar

dized ma

nagement, i

ndustry constantly consoli

date the

basis and enri

chi

ng. Investment attraction results

conti

nue t

o expand. Adhere to t

he soft envir

onme

nt of excellence a

nd impr

ove the e

nvironme

nt are equally

按企业全年月平均值确定，

具体计算公式

如下：

月平均值＝（月初值＋月末值）÷

2

全年月平均值＝全年各月平均值之和÷

12

< br>年度中间开业或者终止经营活动的，

以其实际经营期作为一个纳税年

度确定上述相关指标。

（财税

[2009]69

号《财政部

国 家税务总局关于执行企业所得税优惠

政策若干问题的通知》

）< /p>

三、小型微利企业减按

20%