Small business tax threshold value added tax micro enterprises greatly increased

The Treasury five finance and tax measures for small micro enterprise "burden solution"

The state council has issued a "on further support small miniature enterprise of the healthy development of opinion", the Treasury a head of the 4 th said when accepting a reporter to interview, opinion made clear further support small micro enterprise five in finance and tax measures, the Treasury will action to implement the spirit of the documents, focus on the following implementing policy to support small the sound development of the enterprise.

Promulgated by the state council in the many support small micro enterprise development measures, the tax cuts was in the first place.

Tax cuts

● 大幅提高增值税和营业税起征点"Dramatically increase value added tax and business tax threshold

● 将小微企业减半征收企业所得税政策延长到2015年底并扩大范围"The small micro enterprise in half collection of enterprise income tax policy extend by the end of 2015 and expand the range

● 自2011年11月1日至2014年10月31日,对"Since November 1, 2011 to 31 October 2014, right金融机构Financial institutions与小微企业签订的借款合同免征印花税With small micro enterprises shall be exempted from the loan contract signed between the stamp duty

● 将符合条件的农村金融机构"Will meet the conditions of the rural financial institutions保险insurance收入减按3%税率征收营业税的优惠政策延长至2015年底A 3% reduction in income tax rate of business tax preferential policies of the extended to the end of 2015

● 将"Will金融financial企业涉农贷款和中小企业贷款损失准备金税前扣除政策延长至2013年底Enterprise agricultural loans and small and medium-sized enterprise loan loss reserves tax deduction increased to 2013 at the end of the policy

● 对符合条件的国家中小企业公共服务示范平台中的技术类服务平台,纳入现行科技开发用品进口税收优惠政策范围"To meet the conditions of the small and medium-sized enterprise country public service demonstration of technical service platform platform, into the current technology development supplies import tax preferential policies range

● 下一步,财政部还将加快推进营业税改征增值税试点,并进一步完善结构性减税政策"The next step, the Treasury will also speed up the business tax change VAT pilot, and further improve structural tax cuts

减负burden

● 将继续减免部分涉企收费并清理取消各种不合规收费,自2012年1月1日至2014年12月31日3年内,对小型微型企业免征部分管理类、登记类和证照类行政事业性收费"Will continue to SheQi charges and clearing the relief of cancellation of not compliance charges, from January 2012 to December 31, 2014 3 years, with a small miniature enterprise management kind, registration shall be exempted from the part of the class and license administrative charges

● 根据国务院意见,下一步将清理取消一批各省(区、市)设立的涉企行政事业性收费。"According to the state council opinion, the next step will clear a number of provinces cancel (area, city) established SheQi administrative charges.规范涉及行政许可和强制准入的经营服务性收费。Norms concerning administrative licensing and compulsory access business service fees.继续做好收费公路专项清理工作,降低企业物流成本We will continue to do a special cleaning toll roads, reduce logistics cost

投资引导Investment guide

● 今年将设立国家中小企业发展"This year will establish a national small and medium-sized enterprise development基金fund,中央财���安排资金150亿元,分5年到位,2012年安排30亿元。, the central government budget for capital of 15 billion yuan, points in five years, arranged in 2012 3 billion yuan.财政部有关负责人指出,国家中小企业发展基金,主要用于引导地方、创业投资机构及支持处于初创期的小微企业Relevant person in charge of finance, points out that country small and medium enterprise development fund, mainly used for leading the local, venture investment institutions and support are in their initial little micro enterprises

● 目前,财政部正在会同有关部门抓紧研究制订国家中小企业发展基金设立方案及管理办法,并将及时做好政策落实工作"At present, the Treasury are jointly with the relevant departments to formulate a country to small and medium enterprise development fund set up a plan and management measures, and will do well in time in the implementation of the policy

资金扶持Capital support

● 国务院在意见中提出,在2011年中央财政安排中小企业专项资金128.7亿元的基础上,2012年专项资金总规模扩大至141.7亿元,以后逐年增加"In the opinions of the state council put forward, in 2011 the central government budget for small and medium-sized enterprise special funds based on the 12.87 billion yuan, in 2012 total special funds to expand the scale of 14.17 billion yuan, later increases year by year

●财政部有关负责人介绍,为支持中小企业发展,中央财政先后设立了科技型中小企业技术创新基金、中小企业发展专项资金等专项政策,重点用于鼓励中小企业技术进步、结构调整、市场开拓"The Treasury concerns chief introduction, in support of the small and medium-sized enterprise development, and the central government has set up small and mid-sized enterprise technology innovation fund, the small and medium enterprise development fund, special special policy, key used to encourage small and medium-sized enterprise technology development, structure adjustment, market development

政府采购The government procurement

● 负有编制部门预算职责的各部门,应当安排不低于年度政府采购项目预算总额18%的份额专门面向小型微型企业采购Responsible for compiling department budget responsibility "of each department, and shall arrange for not less than the annual government procurement projects 18% share of the total budget for specialized small miniature enterprise purchase

● 在政府采购评审中,对小型微型企业产品可视不同行业情况给予6%~10%的价格扣除"In government procurement review, with a small miniature enterprise product visual different industry a circumstance to give 6% ~ 10% price deduction

● 鼓励大中型企业与小微型企业组���联合体参加政府采购,小型微型企业占联合体份额达30%以上的,可给予联合体2%~3%的价格扣除"Encourage large and medium-sized enterprises and small miniature enterprise to form a consortium to participate in government procurement, small miniature enterprise accounting for more than 30% of the consortium share, can give 2% ~ 3% of the consortium price deduction