财政部、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）》
12月19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）》（以下简称《政策指引（2.0）》），梳理收录今年以来国家延续、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。
今年以来，截至10月底，我国共出台延续、优化、完善的税费优惠政策77项。《政策指引（2.0）》对其中涉及小微企业和个体工商户的50项政策进行梳理汇总，包括减轻税费负担、推动普惠金融发展、支持创新创业、重点群体创业税收优惠等4个部分，分政策逐一介绍享受主体、优惠内容、享受条件、享受方式、政策依据、政策案例等，让纳税人缴费人享受政策更便捷、更省心。
税务总局政策法规司司长、总局减税办常务副主任戴诗友表示，下一步，税务部门将及时跟进梳理相关政策，不断更新完善支持小微企业和个体工商户发展的税费优惠政策指引。同时，坚决扛牢落实税费优惠政策的政治责任，进一步优化升级优惠政策精准推送机制，积极开展延续政策的“一对一”精准推送，切实做到“政策找人”，不断提升税费优惠政策落实工作质效，助力企业健康发展。
《支持小微企业和个体工商户发展税费优惠政策指引（2.0）》目录
一、减轻税费负担
1.增值税起征点政策
2.增值税小规模纳税人月销售额10万元以下免征增值税政策
3.增值税小规模纳税人适用3%征收率的应税销售收入减按1%征收增值税政策
4.增值税小规模纳税人、小型微利企业和个体工商户减半征收“六税两费”政策
5.小型微利企业减免企业所得税政策
6.个体工商户年应纳税所得额不超过200万元部分减半征收个人所得税政策
7.500万元以下设备器具一次性税前扣除政策
8.符合条件的缴纳义务人减免残疾人就业保障金政策
9.符合条件的缴纳义务人减征文化事业建设费政策
10.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
11.符合条件的缴纳义务人免征有关政府性基金政策
12.阶段性降低失业保险、工伤保险费率政策
二、推动普惠金融发展
13.金融机构小微企业及个体工商户1000万元及以下小额贷款利息收入免征增值税政策
14.金融机构小微企业及个体工商户100万元及以下小额贷款利息收入免征增值税政策
15.为农户、小微企业及个体工商户提供融资担保及再担保业务免征增值税政策
16.金融机构农户贷款利息收入免征增值税政策
17.小额贷款公司取得的农户小额贷款利息收入免征增值税政策
18.金融机构与小微企业签订借款合同免征印花税政策
19.金融企业涉农和中小企业贷款损失准备金税前扣除政策
20.金融企业涉农和中小企业贷款损失税前扣除政策
CopyRight◎2010 All Rights Reserved 版权所有东莞市帷幄网络科技有限公司 粤ICP备15037401号
<p>欢迎访问东莞市检验检测认证协会官网！</p>
-->
基本
文件
流程
错误
SQL
调试
- 请求信息 : 2026-08-31 02:11:06 HTTP/1.1 GET : http://www.dgjcrz.cn/public/index.php/index/newShow/116/657
- 运行时间 : 0.247884s [ 吞吐率：4.03req/s ] 内存消耗：1,488.05kb 文件加载：154
- 查询信息 : 29 queries
- 缓存信息 : 0 reads,0 writes
- 会话信息 : SESSION_ID=3385996f1f90dde938d1ca63a1586b0e
- CONNECT:[ UseTime:0.014378s ] mysql:host=sql.z133.vhostgo.com;port=3306;dbname=dgjcrz;charset=utf8
- SHOW FULL COLUMNS FROM `language` [ RunTime:0.001941s ]
- SELECT * FROM `language` WHERE `is_default` = '1' LIMIT 1 [ RunTime:0.000553s ]
- SELECT * FROM `language` [ RunTime:0.000561s ]
- SHOW FULL COLUMNS FROM `custom_tag` [ RunTime:0.001535s ]
- SELECT `variate`,`value` FROM `custom_tag` WHERE `custom_tag_id` <> 0 AND `lang` = 'cn' [ RunTime:0.000456s ]
- SHOW FULL COLUMNS FROM `banner` [ RunTime:0.001353s ]
- SELECT * FROM `banner` WHERE FIND_IN_SET('116', `column`) AND `lang` = 'cn' [ RunTime:0.000521s ]
- SHOW FULL COLUMNS FROM `webdata` [ RunTime:0.001353s ]
- SELECT * FROM `webdata` WHERE `lang` = 'cn' LIMIT 1 [ RunTime:0.000998s ]
- UPDATE `webdata` SET `view_count` = `view_count` + 1 WHERE `lang` = 'cn' [ RunTime:0.000954s ]
- UPDATE `webdata` SET `pageview` = `pageview` + 1 WHERE `lang` = 'cn' [ RunTime:0.000902s ]
- SHOW FULL COLUMNS FROM `column` [ RunTime:0.001593s ]
- SELECT * FROM `column` WHERE `id` = 116 LIMIT 1 [ RunTime:0.000366s ]
- SHOW FULL COLUMNS FROM `column_content` [ RunTime:0.000907s ]
- UPDATE `column_content` SET `PV` = `PV` + 1 WHERE `id` = 657 [ RunTime:0.000680s ]
- SELECT * FROM `column_content` WHERE `id` = 657 LIMIT 1 [ RunTime:0.000689s ]
- SHOW FULL COLUMNS FROM `parameter` [ RunTime:0.001111s ]
- SELECT * FROM `parameter` WHERE `column_id` = 116 ORDER BY `weigh` DESC,`id` ASC [ RunTime:0.000290s ]
- SELECT * FROM `column_content` WHERE `id` < 657 AND `column_id` = 116 LIMIT 1 [ RunTime:0.000724s ]
- SELECT * FROM `column_content` WHERE `id` > 657 AND `column_id` = 116 LIMIT 1 [ RunTime:0.000538s ]
- SELECT * FROM `column_content` WHERE `column_id` = 116 AND `com_ok` = 1 ORDER BY `top_ok` DESC,`com_ok` DESC,`weigh` DESC,`id` ASC LIMIT 3 [ RunTime:0.016021s ]
- SELECT * FROM `column` WHERE `id` = 116 LIMIT 1 [ RunTime:0.000393s ]
- SELECT COUNT(*) AS think_count FROM `column_content` WHERE `column_id` = 116 AND `lang` = 'cn' [ RunTime:0.011762s ]
- SELECT * FROM `column_content` WHERE `column_id` = 116 AND `lang` = 'cn' ORDER BY `weigh` ASC,`top_ok` DESC,`com_ok` DESC,`edittime` DESC,`id` DESC LIMIT 0,8 [ RunTime:0.014488s ]
- SHOW FULL COLUMNS FROM `link` [ RunTime:0.001267s ]
- SELECT * FROM `link` [ RunTime:0.000515s ]
- SELECT * FROM `column` WHERE `pc_nav` IN (1,3) AND `lang` = 'cn' ORDER BY `weigh` DESC,`id` ASC [ RunTime:0.000588s ]
- SELECT * FROM `column` WHERE `pc_nav` IN (2,3) AND `lang` = 'cn' ORDER BY `weigh` DESC,`id` ASC [ RunTime:0.000543s ]
- SELECT * FROM `column` WHERE `top_id` = 126 AND `lang` = 'cn' ORDER BY `weigh` DESC,`id` ASC [ RunTime:0.000295s ]
0.250579s
